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UGC NET Cash flow statement Previous Year Questions

JRFSmart holds 8 previous-year questions on Cash flow statement from UGC NET Commerce (Paper 2), filed under Unit 2: Accounting and Auditing, drawn from 7 of the 22 exam papers in the bank (2018–2025). Each question can be practised with a full explanation and shows how often NTA has returned to the same idea.

8Questions
7 of 22Papers containing it
HighFrequency
2018–2025Years covered

What is asked in Cash flow statement

The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.

SubtopicQuestions
Financing activities2
Investing activities1
Non-cash transactions1
Cash flow statement1
Cash flow statement - finance companies1
Net cash from operating activities1
AS-3 net cash from operating activities1

NTA repeat analysis

Cash flow statement appears in 7 of 22 papers (32%), which JRFSmart rates as high frequency.

Sample previous-year questions

What is the amount of net cash from operating activities of A Ltd. if it has net profit before tax Rs.5,90,000: Depriciation on Property, Plant and Equpment Rs.4,30,000: Decrease in current Assets Rs.30,000: Decrease in Current Liabilities Rs.85000: and Tax…

June 2025

Arrange the followings in the correct sequence in which they are computed for determining Net Cash from operating activities as per AS-3 (Revised) : A. Operating profit before Working Capital Changes B. Cash flow before extra ordinary items C. Cash generated…

December 2025

In Financial Enterprises, dividend paid are showing which one of the following activities of Cash Flow Statement?

June 2024

Which of the following transactions are shown as investing activities in cash flow statement by finance companies? A. Cash proceed from sale of fixed assets B. Repayment of loan taken C. Debenture purchased D. Loan advanced E. Purchase of patent Choose the…

June 2024

Which of the following transactions are related to Financing Activities? a. Share issued for cash. b. Dividend distributed to shareholders. c. Sale of machinery. d. Redemption of debentures. e. Provision for depreciation. Choose the correct answer from the…

March 2023

Which of the following activities are included under investing activities in the Cash Flow Statement? a. Cash receipts from disposal of fixed assets (including intangible). b. Cash advances and loans made to third parties (other than advances and loans made…

March 2023

Which one of the below mentioned transaction is not a non-cash transaction?

June 2023

Which one of the following is not an example of 'financing activities' with reference to cash flow statement ?

July 2018

Showing 8 of 8 questions, without answers. Practise the full set with options, the official answer and JRFSmart's explanations.

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All 8 questions, one topic, with explanations and repeat data. One topic in every unit is free.

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Cost accountingAuditingAccounting standardsAccounting principlesPartnership accountsFinancial statement analysisHuman resource accountingAmalgamation and reconstruction
All of Accounting and AuditingUGC NET Commerce unitsSearch Cash flow statement