CCRA - MODULE 1 - Topic 1 Online Test

Owners? equity capital is shown as a liability in the Balance Sheet. This is based on the accounting concept


Which of the following item in the profit and loss statement is not adjusted in operating cash flow

statement prepared under indirect method?

If depreciation expense increases by INR 10 crore and a company falls in 20% tax bracket, the impact

on cash flows would be:

To arrive at the operating cash flow, net profit is adjusted for:

Which of the following do not represent an accounting equation


Introduction-Role of Financial Statements

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