CUET PYQs for Cash Flow Analysis with Solutions: Practice CUET Previous Year Questions

Content Writer | Journalism Graduate | Updated 3+ months ago

Cash Flow Analysis is an important topic in the Accountancy section in CUET exam. Practising this topic will increase your score overall and make your conceptual grip on CUET exam stronger.

This article gives you a full set of CUET PYQs for Cash Flow Analysis with explanations for effective preparation. Practice of CUET Accountancy PYQs including Cash Flow Analysis questions regularly will improve accuracy, speed, and confidence in the CUET 2026 exam.

CUET PYQs for Cash Flow Analysis with Solutions

1.
Identify the correct sequence to be followed while calculating net cash from operating activities from the following:
(A) Calculation of cash generated from operation
(B) Adjustment for non-operating/non-cash charges
(C) Calculation of net profit before taxation and extraordinary items
(D) Calculation of operating profit before working capital changes
- (A), (B), (C), (D)
- (A), (C), (B), (D)
- (B), (A), (D), (C)
- (C), (B), (D), (A)
View Solution
2.
Sale of copy rights are considered as a part of
- Investing Activities
- Financing Activities
- Operating Activities
- Financing & Operating Activities
View Solution
3.
ABC Ltd. has given you the following information:
• Machinery as on April 01, 2016: 50,000
• Machinery as on March 31, 2017: 60,000
• Accumulated Depreciation on April 01, 2016: 25,000
• Accumulated Depreciation on March 31, 2017: 15,000
• During the year, a Machine costing 25,000 with Accumulated Depreciation of 15,000 was sold for 13,000.
Cash flow from Investing Activities on the basis of the above information will be:
- Net cash flow 12,000
- Net cash used 22,000
- Net cash flow 13,000
- Net cash used 35,000
View Solution
4.
An investment normally qualifies as cash equivalents only when it has a short maturity of or less from the date of acquisition:
- 12 months
- 3 months
- 6 months
- 9 months
View Solution
5.
If net profit made during the year are ₹ 50,000 and the bills receivables have decreased by ₹10,000 during the year then the cash flow from operating activities will be:
- ₹40000
- ₹60000
- ₹30000
- ₹20000
View Solution
6.
Which of the following arguments in a financial function represents the total number of payments
- FV
- PV
- NPer
- Rate
View Solution
7.
Which of the following best explains why a country might impose tariffs on imported goods?
- To increase the volume of imports and promote free trade
- To protect domestic industries from foreign competition
- To reduce the countryâ€™s export revenue
- To eliminate the trade deficit completely
View Solution
8.
Which of the following item is not considered as cash and cash equivalent ?
- Treasury Bills
- Commercial Papers
- Marketable Securities
- Bills of Exchange
View Solution
9.
Arrange the following in the context of Cash Flow Statement
A. Calculation of cash flow from Operating Activities
B. Calculation of cash flow from Financing Activities
C. Calculations of net increase/decrease in cash and cash equivalent during the year
D. Calculation of cash flow from Investing Activities
E. Calculation of net profit before tax and extraordinary item
Choose the correct answer from the options given below:
- D, A, B, E, C
- C, D, B, A, E
- A, E, B, D, C
- E, A, D, B, C
View Solution
10.
When the total amount withdrawn is given but the date of withdrawal is not given then interest on drawings is charged for a period of:
- 3 months
- 6 months
- 9 months
- 12 months
View Solution
11.
A country's exports are valued at 800 crore, and its imports are valued at 950 crore in a given year. Due to a trade agreement, the country receives a 10% bonus on its export value from a partner nation. What is the effective trade balance of the country after accounting for the bonus?
- Rs 30 crore surplus
- Rs 70 crore deficit
- Rs 30 crore deficit
- Rs 70 crore surplus
View Solution

12.
Match List-I with List-II.
List-I List-II
(A) Subscription (I) Revenue income for the year in which it is received
(B) Endowment Fund (II) Amount received as per the will of the deceased person
(C) Cash subsidy received from the government (III) Main source of income of not-for-profit organizations
(D) Legacies (IV) Fund arising from a bequest or gift
Choose the correct answer from the options given below:

(A)-(II), (B)- (I), (C)- (III), (D)- (IV)
(A)-(III), (B)- (I), (C)- (II), (D)- (IV)
(A)-(II), (B)- (I), (C)- (IV), (D)- (III)
(A)-(III), (B)- (IV), (C)- (I), (D)- (II)

View Solution

13.
Match List I with List II in context g cashflow statement
LIST I: Major Head LIST II: Sub Head
(A) Sale of fixed asset (I) Outflow in operating Activities.
(B) Purchase of Goodwill (II) Inflow in Investing Activities
(C) Tax Paid (III) Outflow in Investing Activities
(D) Dividend Paid (IV) Outflow in Financing Activities
Choose the correct answer from the options given below:

	LIST I: Major Head		LIST II: Sub Head
(A)	Sale of fixed asset	(I)	Outflow in operating Activities.
(B)	Purchase of Goodwill	(II)	Inflow in Investing Activities
(C)	Tax Paid	(III)	Outflow in Investing Activities
(D)	Dividend Paid	(IV)	Outflow in Financing Activities

A-II. B-I. C-IV, D-III
A-II. B - III, C-I. DIV
A-II. B-I. C-III. DIV
A-III, B-II, C-IV, D-I

View Solution

14.
What is the primary impact of a country devaluing its currency on its exports and imports?
- Exports become more expensive, and imports become cheaper
- Exports become cheaper, and imports become more expensive
- Both exports and imports become cheaper
- Both exports and imports become more expensive
View Solution
15.
Particulars
Amount (₹)
Inventory at the beginning 40,000
Credit Purchase 1,60,000
Inventory at the end 38,000
Trade payable at the beginning 14,000
Trade payable at the end 14,500

Cash paid for inventory is:
- ₹1,59,000
- ₹1,60,000
- ₹1,59,500
- ₹1,60,500
View Solution

Particulars	Amount (₹)
Inventory at the beginning	40,000
Credit Purchase	1,60,000
Inventory at the end	38,000
Trade payable at the beginning	14,000
Trade payable at the end	14,500

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CUET PYQs for Cash Flow Analysis with Solutions: Practice CUET Previous Year Questions

CUET PYQs for Cash Flow Analysis with Solutions

2.
Sale of copy rights are considered as a part of

4.
An investment normally qualifies as cash equivalents only when it has a short maturity of or less from the date of acquisition:

5.
If net profit made during the year are ₹ 50,000 and the bills receivables have decreased by ₹10,000 during the year then the cash flow from operating activities will be:

6.
Which of the following arguments in a financial function represents the total number of payments

7.
Which of the following best explains why a country might impose tariffs on imported goods?

8.
Which of the following item is not considered as cash and cash equivalent ?

10.
When the total amount withdrawn is given but the date of withdrawal is not given then interest on drawings is charged for a period of:

11.
A country's exports are valued at 800 crore, and its imports are valued at 950 crore in a given year. Due to a trade agreement, the country receives a 10% bonus on its export value from a partner nation. What is the effective trade balance of the country after accounting for the bonus?

14.
What is the primary impact of a country devaluing its currency on its exports and imports?

15.
Particulars
Amount (₹)
Inventory at the beginning 40,000
Credit Purchase 1,60,000
Inventory at the end 38,000
Trade payable at the beginning 14,000
Trade payable at the end 14,500

Cash paid for inventory is:

Comments

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List-I	List-II
(A) Subscription	(I) Revenue income for the year in which it is received
(B) Endowment Fund	(II) Amount received as per the will of the deceased person
(C) Cash subsidy received from the government	(III) Main source of income of not-for-profit organizations
(D) Legacies	(IV) Fund arising from a bequest or gift

CUET PYQs for Cash Flow Analysis with Solutions

2.Sale of copy rights are considered as a part of

4.An investment normally qualifies as cash equivalents only when it has a short maturity of or less from the date of acquisition:

5.If net profit made during the year are ₹ 50,000 and the bills receivables have decreased by ₹10,000 during the year then the cash flow from operating activities will be:

6.Which of the following arguments in a financial function represents the total number of payments

7.Which of the following best explains why a country might impose tariffs on imported goods?

8.Which of the following item is not considered as cash and cash equivalent ?

10.When the total amount withdrawn is given but the date of withdrawal is not given then interest on drawings is charged for a period of:

11.A country's exports are valued at 800 crore, and its imports are valued at 950 crore in a given year. Due to a trade agreement, the country receives a 10% bonus on its export value from a partner nation. What is the effective trade balance of the country after accounting for the bonus?

14.What is the primary impact of a country devaluing its currency on its exports and imports?

15.ParticularsAmount (₹)Inventory at the beginning40,000Credit Purchase1,60,000Inventory at the end 38,000Trade payable at the beginning14,000 Trade payable at the end 14,500 Cash paid for inventory is:

Comments

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2.
Sale of copy rights are considered as a part of

4.
An investment normally qualifies as cash equivalents only when it has a short maturity of or less from the date of acquisition:

5.
If net profit made during the year are ₹ 50,000 and the bills receivables have decreased by ₹10,000 during the year then the cash flow from operating activities will be:

6.
Which of the following arguments in a financial function represents the total number of payments

7.
Which of the following best explains why a country might impose tariffs on imported goods?

8.
Which of the following item is not considered as cash and cash equivalent ?

10.
When the total amount withdrawn is given but the date of withdrawal is not given then interest on drawings is charged for a period of:

11.
A country's exports are valued at 800 crore, and its imports are valued at 950 crore in a given year. Due to a trade agreement, the country receives a 10% bonus on its export value from a partner nation. What is the effective trade balance of the country after accounting for the bonus?

14.
What is the primary impact of a country devaluing its currency on its exports and imports?

15.
Particulars
Amount (₹)
Inventory at the beginning 40,000
Credit Purchase 1,60,000
Inventory at the end 38,000
Trade payable at the beginning 14,000
Trade payable at the end 14,500

Cash paid for inventory is: