Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Accountancy Financial Statement Analysis Cash Flow Analysis
Cash flows are grouped in the of Cash Flow statement as per IND AS - 3 into which of the following major categories?
1
Cash receipts, cash disbursements and non-cash activities
2
Direct cash flows and indirect cash flows
3
Operating activities, investing activities and collection activities
4
Operating activities, investing activities and financing activities