A, C and D are clearly financing activities. Interest paid by a financial enterprise (B) is treated as an Operating activity because lending/borrowing is the main business. Loss due to theft (E) is a non-cash item/extraordinary item, not shown under financing. Hence items NOT under financing = B and E.
Identify the items not to be shown under Financing activities while making cash flow:- A. Payment of dividend and interest B. Interest paid by…
CUET UG 2022 — Accountancy Financial Statements
Identify the items not to be shown under Financing activities while making cash flow:-
A. Payment of dividend and interest
B. Interest paid by financial enterprise
C. Redemption of debentures
D. Proceeds from issue of equity shares
E. Loss due to theft
Choose the correct answer from the options given below:
Held on 16 Jul 2022 · Verified 13 Jul 2026.
Options
- A
A and C only
- B
A and D only
- C
B and E only
- D
B and D only
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