ACCA 2026 FR Financial Reporting Cash Flow Free Quiz 1

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ACCA 2026 FR Financial Reporting Cash Flow Free Quiz 1

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ACCA 2026 FR Financial Reporting Cash Flow Free Quiz 1

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

General10 MCQs

1. What is the statement of cash flows?

A. The statement of cash flows is optionalB. The statement of cash flows classifies cash flows into operating, investing, and financing activitiesC. The statement of cash flows is the same as the income statementD. The statement of cash flows shows only operating cash flows

2. What are the direct and indirect methods for operating cash flows?

A. Only the direct method is allowedB. Only the indirect method is allowedC. Both the direct and indirect methods are allowed for operating cash flowsD. Neither method is allowed

3. What are operating activities in the statement of cash flows?

A. Operating activities include cash receipts from customers and cash payments to suppliers and employeesB. Operating activities include the purchase of PPEC. Operating activities include the repayment of loansD. Operating activities include the issue of shares

4. What are investing activities?

A. Investing activities include cash flows from the sale of goodsB. Investing activities include cash flows from borrowingC. Investing activities include cash flows from paying dividendsD. Investing activities include the purchase and sale of long-term assets and investments

5. What are financing activities?

A. Financing activities include cash flows from operating activitiesB. Financing activities include issuing shares, borrowing, and paying dividendsC. Financing activities include the purchase of PPED. Financing activities include the sale of PPE

General10 MCQs

6. What are cash equivalents?

A. Cash equivalents include inventoryB. Cash equivalents include long-term investmentsC. Cash equivalents are short-term, highly liquid investmentsD. Cash equivalents are not included in the cash flow statement

7. How is operating cash flow calculated under the indirect method?

A. Indirect method: start with profit, add back non-cash items, adjust for working capital changesB. Indirect method: start with cash receipts and paymentsC. Indirect method: start with revenue and deduct cash expensesD. Indirect method: start with profit and deduct all expenses

8. How is an increase in inventory treated in the indirect cash flow method?

A. An increase in inventory is added to profit in the indirect methodB. An increase in inventory has no effect on cash flowC. An increase in inventory is a source of cashD. An increase in inventory is deducted from profit in the indirect method

9. How is an increase in accounts receivable treated in the indirect cash flow method?

A. An increase in accounts receivable is added to profitB. An increase in accounts receivable is deducted from profitC. An increase in accounts receivable has no effect on cash flowD. An increase in accounts receivable is a financing activity

10. How is an increase in accounts payable treated in the indirect cash flow method?

A. An increase in accounts payable is deducted from profitB. An increase in accounts payable has no effect on cash flowC. An increase in accounts payable is added to profitD. An increase in accounts payable is an investing activity

📋 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: -

Practice ACCA MCQs

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