CBSE Class 12 Accountancy sample paper 2026-27: question 30
From the official CBSE sample question paper for 2026-27, 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 not a cash flow from investing activities?
- (A)Sale of 2,500 shares (held as investment) for ₹ 15 each
- (B)Purchase of equipment for ₹ 500 cash
- (C)Purchase of marketable securities for ₹ 25,000 cash
- (D)Sale of land for ₹ 28,000 cash
Source: official sample paper from cbseacademic.nic.in (PDF). See it in the full Sample paper 2026-27.
Hints
Open one hint at a time and try again before the next.
Hint 1
Which item is a cash equivalent?
Hint 2
Moving between cash and cash equivalents is not a cash flow.
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.
Selling investments, buying equipment and selling land are all investing activities.
- 1 mark
Marketable securities are cash equivalents, so buying them is not a cash flow at all. Option (C).
Answer: (C) Purchase of marketable securities for ₹ 25,000 cash
Where the marks are
- Marketable securities are cash equivalents (1 mark)
Revise the chapter
- Chapter: Cash Flow Statement (notes, formulas, where marks are lost and every past question)
- Topic: Cash Flow from Investing and Financing Activities
More questions from Cash Flow Statement
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