Indirect method sequence: start with Net profit before tax and extraordinary items (D), adjust for non-cash and non-operating items (A) to get operating profit before working capital changes (C), then adjust working capital changes and finally deduct income tax paid (B).
Identify the correct sequence in calculation of Cash Flow from Operating Activities. (A) Addition and subtraction of Non cash/Non operating items (B)…
CUET UG 2022 — Accountancy Financial Statements
2022mcqmedium
Identify the correct sequence in calculation of Cash Flow from Operating Activities.
(A) Addition and subtraction of Non cash/Non operating items
(B) Payment of income tax
(C) Calculation of operating profit before working capital changes.
(D) Calculation of net profit/loss before tax and extraordinary items
Choose the correct answer from the options given below :
Official previous-year question
Held on 23 Aug 2022 · Verified 13 Jul 2026.
Options
- A
(D), (A), (C), (B)
- B
(D), (A), (B), (C)
- C
(C), (D), (A), (B)
- D
(C), (D), (B), (A)
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