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Which of the following will… (Accountancy 2026 67/1/1 Q29b)

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AccountancyCBSE Class 12 · Board exam 2026, set 67/1/1 · 1 mark · MCQ

CBSE Class 12 Accountancy 2026: question 29(b)

Set in the CBSE Class 12 board exam of 2026, paper 67/1/1, section B-I, question 29(b), for 1 mark. Try it first; the hints and our step-by-step solution are below.

Q29(b) · 1 mark · MCQCash Flow Statement

Which of the following will not amount to cash outflow from operating activities ?

  1. (A)Purchase of marketable securities
  2. (B)Cash payment to suppliers of goods
  3. (C)Payment of employee benefit expenses
  4. (D)Payment of insurance premium

Source: official question paper from cbse.gov.in (PDF). See it in the full 2026 board paper, set 67/1/1.

Hints

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

Hint 1

Three options are day-to-day running costs.

Hint 2

Which one is about investments?

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. Payments to suppliers, employees and for insurance are operating outflows.

  2. Purchase of marketable securities is not an operating outflow (they are cash equivalents or, if not, investing). Option (A).

    1 mark

Answer: (A) Purchase of marketable securities

Where the marks are

  • Identifies the non-operating item (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 paper2026 board paper, set 67/1/1: 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.