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Arrange the following categories of cash inflows and cash outflows in a correct order.<br>1. Cash flows from investing activities.<br>2. Cash flows from financing activities.<br>3. Cash flows from operating activities.
A
3, 1, 2
B
1, 3, 2
C
3, 2, 1
D
2, 1, 3
Correct Answer:
3, 1, 2
Which of the following activities should be shown separately in the cash flow statement prepared as per accounting standard-3?
I. Cash flow from borrowing activities.
II. Cash flow from operating activities.
III. Cash flow from financing activities.
IV. Cash flow from investing activities.
V. Cash flow from miscellaneous activities.
A
I, II and III
B
I, III and V
C
II, III and IV
D
I, IV and V
Which of the following activities should be shown separately in the cash flow statement prepared as per Accounting Standard-3?
1. Cash flow from borrowing activities
2. Cash flow from operating activities
3. Cash flow from financing activities
4. Cash flow from investing activities
5. Cash flow from miscellaneous activitie
A
1, 2 and 3
B
1, 3 and 5
C
1, 3 and 4
D
1, 2 and 5
Which of the following are examples of cash flow from operating activities as per AS-7?
1. Cash receipts from the sale of goods and the rendering of services.
2. Cash receipts from disposal of intangible assets.
3. Cash receipts from royalties, fees, commissions and other revenue.
4. Cash payments to suppliers for goods and services.
5. Cash proceeds from issuing shares or other similar instruments.
6. Cash payments to and on behalf of employees.
Select the correct answer:
A
1, 3, 4 and 6
B
2, 5 and 6
C
1, 2, 3 and 4
D
2, 3, 4 and 6
The present value of cash inflows is $60, 000 and present value of the cash outflows is $ 50, 000 then NPV is?
A
€ 10,000
B
$ 10,000
C
$ 10100
D
% 10010
A project which have one series of cash inflows and results in one or more cash outflows is classified as
A
abnormal costs
B
normal cash flows
C
abnormal cash flow
D
normal costs
Project's expected monetary loss or gain by discounting all cash outflows and inflows, using required rate of return is classified as
A
net present value
B
net future value
C
net discounted value
D
net recorded cash value
Which of the following statements are truel false?
1. Dr. G. M. Broughton classified labour welfare activities into two categories.
2. Dr. G. M. Broughton's classification of labour activities was accepted by the committee of experts on welfare facilities for industrial workers constituted by ILO in 1971.
3. Fair Price shop and cooperatives are included in the extra-mural activities.
4. Medical facilities, compensation for accidents are included in intra-mural activities.
A
1, 3, 4 are true and 2 is false
B
1, 3 are true and 2, 4 are false
C
2, 4 are true and 1, 3 are false
D
3, 4 are true and 2, 1 are false
There are three categories of jobs A, B and C. The average salary of the student who got the job of A and B categories is 26 lakh per annum. The average salary of the students who got the job of B and C category is 44 lakh per annum and the average salary of those students who got the job of A and C categories is 34 lakh per annum. The most appropriate (or closet) range of average salary of all the three categories (if it is known that each student gets only one category of jobs i.e. , A, B and C):
A
lies between 30 and 44
B
lies between 28 and 34
C
lies between 34 and 44
D
lies between 27 and 44
E
None of these
Read the passage carefully and select the best answer to each question out of the given four alternatives. One should consciously engage in activities that will nourish your soul. Just as we nourish the body, we need to nurture the soul to connect to the creative power ofthe universe and to manifest joy in our lives. Often, we forget to address the soul, lost as we are in a jungle of material and sensual pleasures. But the more youembrace what feeds your soul, the happier you become. So if you want to enjoy the abundance of life, engage in what enriches your soul. Nurturing the soul is allabout finding calm amidst chaos. There are a number of practices that empower people towards this end including silent contemplation, various forms of meditation,yoga and tai chi However, the rigor and discipline involved in the pursuit of such practices often seems to discourage people. Add to this, the temptations of thematerial world that leave little time and motivation for anyone to pursue the spiritual path. Poet Walt Whitman declared: “Whatever satisfies the soul is truth”. Thegood news is that simple, everyday activities can also nutrify the soul — like spending time in the midst of nature, dancing in the rain or just putting thoughts onpaper. Do whatever is calming and pleases you. Creative pursuits are particularly appealing as inside each one of us, there is an artist craving for release andawaiting an opportunity for expression. One of the ways to indulge the artist within is to get started with the practice of any one or more of the creative art formssuch as music, singing, dancing, acting, drawing, painting, sculpting, poetry, fiction or essay writing. When you engage in such soul nourishing activities, all thought and energy gets focused toward goal accomplishment. At this point, you will find that even unknownforces of the universe are conniving to assist you in your amateurish but sincere attempts. As you progress, you are motivated to do better. You touch and access afaculty, a part of you that you never knew existed. Your inner artist is unleashed, baring the beauty of your soul that has found a fond medium of expression. Forinstance, a sculptors soul is seen in his artwork; a musicians in his compositions; an actors in his acting, a painters in his paintings and so on. It is immaterialwhether your effort is an immaculate artwork or just a clumsy attempt by a layperson. The idea is to try, be inspired and to create giving free rein to the mind. AsMichelangelo remarked: “I saw the angel in the marble and carved until I set him free”! What activities can nutrify soul?
A
Creative activities that needs your involvement.
B
Any activity that doesn't touch the soul.
C
Peaceful and calming activities.
D
Immaculate artwork.
A starts a cement trading business by investing Rs 5 lakhs. After 2 months, B joins the business by investing Rs 10 lakhs and then 4 months after Bjoined C too joins them by investing Rs 20 lakhs. 1 year after A started the business they make Rs 3,50,000 in profit. What is B's share of the profit (in Rs)?
A
75000
B
1,25,000
C
1,50,000
D
1,00,000