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Which of the… (Class 12 Accountancy SQP 2025-26, Q30)

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AccountancyCBSE Class 12 · Sample paper, session 2025-26 · 1 mark · MCQ

CBSE Class 12 Accountancy sample paper 2025-26: question 30

From the official CBSE sample question paper for 2025-26, section B-I, question 30, for 1 mark. Try it first; the hints and our step-by-step solution are below.

Q30 · 1 mark · MCQCash Flow Statement

Which of the following is cash flow from Operating activities for a finance company:

  1. (A)Conversion of debentures into shares
  2. (B)Dividend received
  3. (C)Building purchased
  4. (D)Dividend paid

Source: official sample paper from cbseacademic.nic.in (PDF). See it in the full Sample paper 2025-26.

Hints

Open one hint at a time and try again before the next.

Hint 1

What is the principal revenue-earning activity of a finance company?

Hint 2

Rule out the non-cash, investing and financing items.

Step-by-step solution

Each step shows the marks it earns, as an examiner would award them. Checked by an independent re-solve from the question paper.

  1. For a finance company, earning interest and dividends is its main business, so dividend received is an operating activity.

  2. Conversion of debentures is a non-cash item, building purchased is investing and dividend paid is financing. Option (B).

    1 mark

Answer: (B) Dividend received

Where the marks are

  • Dividend received is operating for a finance company (1 mark)

Revise the chapter

Practise this chapterBoard-style questions from Cash Flow Statement, one at a time, marked against the answer key and marking points.Back to the full paperSample paper 2025-26: every question, by section.

The question is transcribed from the official paper; figures are described in words. The solution, hints and chapter tag are ours. Spotted an error? Write tosupport@questionbuddy.in.