{"id":43582,"date":"2024-04-15T21:31:29","date_gmt":"2024-04-15T21:31:29","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=43582"},"modified":"2024-04-15T21:31:29","modified_gmt":"2024-04-15T21:31:29","slug":"which-of-the-following-is-not-an-example-of-financing-activities-with-reference-to-cash-flow-statement","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-is-not-an-example-of-financing-activities-with-reference-to-cash-flow-statement\/","title":{"rendered":"Which of the following is not an example of financing activities with reference to cash flow statement?"},"content":{"rendered":"<p>[amp_mcq option1=&#8221;Repayment of bank loan&#8221; option2=&#8221;Interest on debentures or dividend paid&#8221; option3=&#8221;Cash proceeds from public deposits&#8221; option4=&#8221;Sale of fixed assets&#8221; correct=&#8221;option4&#8243;]<!--more--><\/p>\n<p>The correct answer is D. Sale of fixed assets.<\/p>\n<p>Financing activities are activities that result in changes in the size and composition of the equity and liabilities of an entity. Examples of financing activities include:<\/p>\n<ul>\n<li>Borrowing money by issuing debt securities or taking out a loan.<\/li>\n<li>Repaying debt.<\/li>\n<li>Issuing or repurchasing shares.<\/li>\n<li>Paying dividends.<\/li>\n<\/ul>\n<p>The sale of fixed assets is an investing activity, not a financing activity. Investing activities are activities that result in changes in the long-term assets of an entity. Examples of investing activities include:<\/p>\n<ul>\n<li>Acquiring property, plant, and equipment.<\/li>\n<li>Selling property, plant, and equipment.<\/li>\n<li>Making long-term investments in other companies.<\/li>\n<li>Collecting cash from long-term investments.<\/li>\n<\/ul>\n<p>I hope this helps!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[amp_mcq option1=&#8221;Repayment of bank loan&#8221; option2=&#8221;Interest on debentures or dividend paid&#8221; option3=&#8221;Cash proceeds from public deposits&#8221; option4=&#8221;Sale of fixed assets&#8221; correct=&#8221;option4&#8243;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[952],"tags":[],"class_list":["post-43582","post","type-post","status-publish","format-standard","hentry","category-costing","no-featured-image-padding"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.2 (Yoast SEO v23.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Which of the following is not an example of financing activities with reference to cash flow statement?<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/exam.pscnotes.com\/mcq\/which-of-the-following-is-not-an-example-of-financing-activities-with-reference-to-cash-flow-statement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Which of the following is not an example of financing activities with reference to cash flow statement?\" \/>\n<meta property=\"og:description\" content=\"[amp_mcq option1=&#8221;Repayment of bank loan&#8221; 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