List of top Accountancy Questions on Cash Flow Statement asked in UP Board XII

From the following summary of Cash Account of Kedia Ltd. prepare Cash Flow Statement for the year ended 31st March, 2025 using the direct method:

Receipts	Amount (Rs.)	Payments	Amount (Rs.)
Balance on 31st March, 2024	5,000	Payments to suppliers	50,000
Issue of equity shares	10,000	Purchase of fixed assets	60,000
Receipts from customers	1,50,000	Overhead expenses	3,000
Sale of fixed assets	33,000	Wages and salaries	15,000
		Taxation	10,000
		Dividend	5,000
		Payment of bank loan	35,000
		Balance on 31st March, 2025	20,000
Total	1,98,000	Total	1,98,000

What is Cash Flow Statement?

‘Payment of Dividend’ will come under what type of activity while preparing Cash Flow Statement?