861. Bond, debentures and term loans falls under:
A. Current assets
B. Non-current assets
C. Non-current liabilities
D. Current liabilities

862. Funds flow statements are prepared so as to
A. To identify the changes in working capital
B. To identify reasons behind change in working capital
C. To know the item-wise outflow of funds during given period
D. All of the above

863. Funds Flow Statement holds significance for
A. Shareholders
B. Financiers
C. Government
D. All of the above

864. Which statement is prepared in the process of funds flow analysis?
A. Schedule of changes in working capital
B. Funds Flow Statement
C. Both a and b
D. None of the above

865. Funds Flow Statement is prepared on the basis of data of P&L statement and two consecutive balance sheets.
A. True
B. False
C. Value delivery
D. None of the above

866. If reserve for bad and doubtful debts is mentioned in the question of Funds Flow Statement Preparation, it can be shown as
A. In the schedule by deducting from total debtors under current assets
B. In the schedule separately under the heading of capital liabilities
C. Both a & b
D. None of the above

867. Funds Flow Statement is also known as
A. Statement of Funds Flow
B. Statement of Sources and Application of Funds
C. Statement of Sources and Uses of Funds
D. All of the above

868. Given Net profit for the year Rs 2, 50,000 Transferred to general reserves Rs 40,000 and old machinery bought for Rs 50,000 was sold for Rs 20,000. Calculate funds from operations.
A. Rs 2, 80,000
B. Rs 2, 20,000
C. Rs 2, 90,000
D. Rs 3, 00,000

869. The share capital of A Ltd. stood at Rs 20,00,000 in 2013 and at Rs 26 lac in 2014. As per records, the company bought asset of another company for Rs 6 lac payable in fully paid shares. These assets included Goodwill Rs 2,00,000 Machinery Rs 1, 83, 600 and Stock Rs 2,16,400. What is the fund from issue of shares?
A. Rs 2,15,600
B. Rs 2,16,400
C. Rs 2,00,000
D. None of the above

870. Debentures are Rs 2,50,000 and Rs 3,50,000 in the balance sheet of 2013 and 2014. 1000 of the debentures of Rs 100 each were issued at par in 2014 of which 400 debentures were issued to a supplier for the purchase of a machine. Determine amount of issue for debentures for the purpose of funds flow statement.
A. Rs 60,000
B. Rs 40,000
C. RS 10,000
D. None of the above