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Funds Flow Statement MCQs

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Topic Notes: Funds Flow Statement

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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.
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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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41
What is the net effect on working capital if a business receives Rs. 12,000 from debtors and purchases furniture for Rs. 7,000 in cash?
42
How is the purchase of a typewriter classified in the context of a funds flow statement?
43
What does the term 'fund flow' specifically refer to in financial analysis?
44
Which of the following items are considered sources of funds in a Funds Flow Statement?
45
What is the impact of an increase in current liabilities on the working capital of a business?
46
Which of the following transactions results in a change in the net working capital (flow of funds)?
47
A company acquired assets worth Rs. 1,000,000 (Building 500k, Machinery 400k, Stock 100k) by issuing 100,000 shares at a face value of Rs. 10 plus a Rs. 2 premium. What is the impact on the funds flow statement?
48
How is the sale of an investment in marketable securities treated in a funds flow analysis?
49
Match the items in List-I with their corresponding descriptions in List-II: List-I: (a) Statement of changes in working capital, (b) Deferred tax, (c) Three activities, (d) Impairment loss. List-II: (1) Cash flow statement, (2) Fixed assets, (3) Fund flow statement, (4) Balance sheet.
50
Which of the following transactions does not result in a change to the firm's working capital?