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Funds Flow Statement MCQs

Prepare for Funds Flow Statement MCQs with verified questions, past-paper solutions, and conceptual explanations for CSS, PMS, FPSC, PPSC, and NTS examinations.

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Topic Notes: Funds Flow Statement

These notes summarize the key preparation context before you attempt the MCQs. Review the topic focus, then practice the questions below with answers and explanations.

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Master Funds Flow Statement MCQs for Competitive Exams with our comprehensive, verified question bank. Designed for students and competitive exam aspirants across Pakistan, this study resource provides topic-wise practice questions for CSS, PMS, FPSC, PPSC, SPSC, KPPSC, BPSC, NTS, and university entry tests.

Exam Focus
Aligned with FPSC, PPSC, and CSS syllabus criteria for Funds Flow Statement.
Past Papers
Includes frequently repeated questions from past examinations.
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Preparation Guide & Key Focus Areas for Funds Flow Statement MCQs

When preparing for Funds Flow Statement MCQs (Commerce), focus on core definitions, historical timelines, relevant provisions, and commonly tested factual points. Review each question below, test your knowledge against the given options, and inspect the detailed explanation to solidify your understanding.

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21
A plant and machinery account shows a value of Rs. 80,000 on Jan 1st and Rs. 1,20,000 on Dec 31st. If Rs. 10,000 was written off as depreciation, what is the impact on funds?
22
Which of the following transactions is considered a source of funds?
23
Which of the following transactions result in a flow of funds?
24
Which of the following items are classified as an application of funds in a Funds Flow Statement?
25
Given that funds from operations are Rs. 42,000 and depreciation on plant and machinery is Rs. 5,000, what is the net profit?
26
Calculate the funds from operations given a net loss of Rs. 20,000, depreciation of Rs. 50,000, goodwill amortization of Rs. 5,000, loss on furniture sale of Rs. 3,500, and profit on land sale of Rs. 8,500.
27
Which of the following items are considered sources of funds in a Funds Flow Statement: (i) Increase in working capital, (ii) Decrease in working capital, (iii) Writing off intangible/fictitious assets, (iv) Issuing equity shares for building acquisition, (v) Charging depreciation on fixed assets?
28
Which of the following transactions results in an inflow of funds?
29
The analysis of the sources and applications of funds is a fundamental component of which financial technique?
30
Match the following transactions with their effect on funds: List-I: a. Increase in fund, b. Goods purchased on credit, c. Commission outstanding, d. Net loss; List-II: 1. Application of funds, 2. Drain in working capital, 3. Sources of funds, 4. No flow of funds.