Question

Match List-I with List-II:\[\begin{array}{|c|c|} \hline \text{List-I} & \text{List-II} \\ \hline \text{(A) Cash Outflows from financing activities} & \text{(I) Redemption of debentures} \\ \hline \text{(B) Cash Inflows from operating activities} & \text{(II) Current Investment} \\ \hline \text{(C) Cash and cash equivalents} & \text{(III) Cash from royalties, fees, commissions and other revenues} \\ \hline \text{(D) Cash Inflows from investing activities} & \text{(IV) Cash receipt from disposal of fixed assets including intangibles} \\ \hline \end{array}\]Choose the correct answer from the options given below:

• (A) - (I), (B) - (II), (C) - (III), (D) - (IV)
• (A) - (I), (B) - (III), (C) - (II), (D) - (IV)
• (A) - (II), (B) - (I), (C) - (IV), (D) - (III)
• (A) - (III), (B) - (IV), (C) - (I), (D) - (II)

Hint:

Financing = inflow/outflow related to capital or borrowings. Operating = day-to-day business revenues. Investing = acquisition/disposal of long-term assets.

Answer 1

The Correct Option is B

(A) Cash Outflows from Financing Activities → Redemption of Debentures → Correct.
(B) Cash Inflows from Operating Activities → Cash from royalties, fees, commissions, other revenues → Correct.
(C) Cash and Cash Equivalents → Current Investment → Correct.
(D) Cash Inflows from Investing Activities → Cash from disposal of fixed assets including intangibles → Correct. Conclusion: The correct match is (A)-(I), (B)-(III), (C)-(II), (D)-(IV). Final Answer: \[ \boxed{(A) - (I), \, (B) - (III), \, (C) - (II), \, (D) - (IV)} \]