Question 01 Chapter 5 of +2-B
Table of Contents
Identification Of Activities
1. (Classification of Activities) Classify the following activities as (1) Operating activities (2) Investing activities (3) Financing activities
(a) Cash Sales | (b) Cash purchases |
(c) Income Tax Paid | (d) Shares issued for cash |
(e) Interest paid on debentures | (f) Advertisement expenses paid |
(g) Patents purchased | (h) Payment to the supplier of goods |
(i) Selling and distribution expenses | (j) Commission received |
(k) Discount allowed to Debtors | (l) Dividend received on Investments |
(m) Plant purchased | (n) Expenses incurred on production |
The solution of Question 01 Chapter 5 of +2-B: –
Items |
Heads of Cash Flow Statement |
(a) Cash Sales | Operating Activities |
(b) Cash purchases | Operating Activities |
(c) Income Tax Paid | Operating Activities |
(d) Shares issued for cash | Financing Activities |
(e) Interest paid on debentures | Financing Activities |
(f) Advertisement expenses paid | Operating Activities |
(g) Patents purchased | Investing Activities |
(h) Payment to supplier of goods | Operating Activities |
(i) Selling and distribution expenses | Operating Activities |
(j) Commission received | Operating Activities |
(k) Discount allowed to Debtors | Operating Activities |
(l) Dividend received on Investments | Investing Activities |
(m) Plant purchased | Investing Activities |
(n) Expenses incurred on production | Operating Activities |
Also, Check out the solved question of previous Chapters: –
Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution
- Chapter No. 1 – Accounting Not for Profit Organisations
- Chapter No. 2 – Partnership Accounts – I (Introduction)
- Chapter No. 3 – Partnership Accounts – II (Goodwill: Nature and Valuation)
- Chapter No. 4 – Partnership Accounts – III (Reconstitution of Partnership)
- Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)
- Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)
- Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)
- Chapter No. 8 – Company Accounts (Share Capital)
- Chapter No. 9 – Company Accounts (Issue of Debentures)
- Chapter No. 10 – Company Accounts (Redemption of Debentures)
Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution
- Chapter No. 1 – Financial Statements of a Company
- Chapter No. 2 – Financial Statement Analysis
- Chapter No. 3 – Tools of Financial Statement Analysis- Comparative and Common Size
- Chapter No. 4 – Ratio Analysis
- Chapter No. 5 – Cash Flow Statement
Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

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