ACCA 2026 FR Financial Reporting Cash Flow Free Quiz 2

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ACCA 2026 FR Financial Reporting Cash Flow Free Quiz 2

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ACCA 2026 FR Financial Reporting Cash Flow Free Quiz 2

Practice ACCA 2026 FR Financial Reporting MCQs from Cash Flow. Get instant results with Explanation.

General10 MCQs

1. Is the statement of cash flows a required financial statement?

A. The statement of cash flows is a required part of the financial statements under IAS 7B. The statement of cash flows is optionalC. The statement of cash flows is only required for public companiesD. The statement of cash flows is the same as the income statement

2. How are non-cash transactions treated in the statement of cash flows?

A. Non-cash transactions are included in the cash flow statementB. Non-cash transactions are shown as investing activitiesC. Non-cash transactions are shown as financing activitiesD. Non-cash transactions are not included but are disclosed in the notes

3. What is the reconciliation of profit to operating cash flow?

A. The reconciliation starts with revenueB. The reconciliation starts with profit and adjusts for non-cash items and working capital changesC. The reconciliation starts with cash receiptsD. The reconciliation starts with cash payments

4. How is the net increase in cash calculated in the cash flow statement?

A. Net increase in cash = Operating cash flow + Investing cash flowB. Net increase in cash = Investing cash flow + Financing cash flowC. Net increase in cash = Operating + Investing + Financing cash flowsD. Net increase in cash = Operating cash flow - Investing cash flow

5. What is the usefulness of the statement of cash flows?

A. The statement of cash flows helps assess liquidity, solvency, and financial flexibilityB. The statement of cash flows helps assess profitabilityC. The statement of cash flows helps assess asset valuesD. The statement of cash flows helps assess market share

General10 MCQs

6. What is free cash flow?

A. Free cash flow is the same as operating cash flowB. Free cash flow is the same as net incomeC. Free cash flow is operating cash flow plus capital expenditureD. Free cash flow is operating cash flow less capital expenditure

7. How are interest and dividends classified in the cash flow statement under IAS 7?

A. Interest received must be classified as operatingB. Interest and dividends received may be classified as operating or investingC. Dividends paid must be classified as operatingD. Interest paid must be classified as financing

8. What methods are used for the different sections of the cash flow statement?

A. All sections of the cash flow statement use the same methodB. Operating activities must use the direct methodC. Operating activities can use direct or indirect; investing and financing use direct methodD. Investing activities use the indirect method

9. How are acquisitions and disposals of subsidiaries treated in the cash flow statement?

A. Acquisitions and disposals of subsidiaries are shown as investing activitiesB. Acquisitions and disposals of subsidiaries are shown as operating activitiesC. Acquisitions and disposals of subsidiaries are shown as financing activitiesD. Acquisitions and disposals of subsidiaries are not shown

10. How are bank overdrafts treated in the statement of cash flows?

A. All bank overdrafts are classified as cash equivalentsB. Bank overdrafts are always classified as financing activitiesC. Bank overdrafts are never included in cash equivalentsD. Bank overdrafts that are repayable on demand are included in cash equivalents if part of cash management

📋 ACCA - Test Online Practice Quizzes

ACCA

Conducting Body: Association of Chartered Certified Accountants

Frequency: Exam Frequency Year Round | Time: 360 Minutes

Negative Marking: No

⚡ Test Pattern (Total: 116 MCQs):

Business and Technology: 46 MCQs
Management Accounting: 35 MCQs
Financial Accounting: 35 MCQs
Corporate and Business Law: 45 MCQs

Merit Formula: -

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