BANK SEBI Grade A Phase 1 & Phase 2 Mock Test 2024 Accountancy Financial Statement Analysis Cash Flow Analysis
While solving the problem on Fund Flow Statement if there is no adjustment for "Provision for Taxation" and "'Proposed Dividend'" then
1
The difference between the opening balance and closing balance is transferred to the Profit and Loss Adjustment Account
2
The difference between the opening balance and closing balance is considered as the amount paid during the year
3
An amount equal to the opening balance will be treated as amount paid and an amount equal to the closing balance will be treated as provision.
4
Any of the above
5
None of the above