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Which of the following is a… (Accountancy 2026 67/5/1 Q29b)

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AccountancyCBSE Class 12 · Board exam 2026, set 67/5/1 · 1 mark · MCQ

CBSE Class 12 Accountancy 2026: question 29(b)

Set in the CBSE Class 12 board exam of 2026, paper 67/5/1, 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 is a financing activity for the purpose of preparing a Cash Flow Statement ?

  1. (A)Interest received
  2. (B)Dividend received
  3. (C)Royalties received
  4. (D)Interest paid on debentures

Source: official question paper from cbse.gov.in (PDF). See it in the full 2026 board paper, set 67/5/1.

Hints

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

Hint 1

Financing activities change the size of owners' and lenders' funds.

Hint 2

Which option is a payment to lenders?

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. Interest, dividend and royalties received are operating or investing inflows for a non-financial company.

  2. Interest paid on debentures is the cost of borrowed funds: a financing activity. Option (D).

    1 mark

Answer: (D) Interest paid on debentures

Where the marks are

  • Interest paid on debentures (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 67/5/1: 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.