Interim Dividend is first added back to profit (as an appropriation) while computing Net Profit before Tax, and then shown as an actual cash outflow under Financing Activity because it represents a distribution to shareholders.
Apast from showing interim dividend in Net Profit before tax, where else it will be shown ?
CUET UG 2022 — Accountancy Financial Statements
2022mcqeasy
Apast from showing interim dividend in Net Profit before tax, where else it will be shown ?
Official previous-year question
Held on 20 Jul 2022 · Verified 13 Jul 2026.
Options
- A
Operating Activity
- B
Investing Activity
- C
Financing Activity
- D
Cash and Cash Equivalent
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