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Statement – I : In case… (Class 12 Accountancy 2026, Q30)

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

CBSE Class 12 Accountancy 2026: question 30

Set in the CBSE Class 12 board exam of 2026, paper 67/1/1, 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

Statement – I : In case of non-financial enterprises, receipts of interest and dividend are classified as financing activities.

Statement – II : In case of financial enterprises receipts of interest and dividend are classified as investing activities.

Choose the correct option from the following :

  1. (A)Both the Statements are true.
  2. (B)Statement I is true and Statement II is false.
  3. (C)Statement I is false and Statement II is true.
  4. (D)Both the Statements are false.

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

Receipts on investments: which activity for an ordinary company?

Hint 2

For a bank, earning interest is its main business.

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 non-financial enterprise, interest and dividend received are investing activities, not financing: Statement I is false.

  2. For a financial enterprise they are operating activities, not investing: Statement II is false too. Option (D).

    1 mark

Answer: (D) Both the Statements are false

Where the marks are

  • Correct classification for both (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.