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Which of the following are examples of cash flow from operating activities as per AS-7?
1. Cash receipts from the sale of goods and the rendering of services.
2. Cash receipts from disposal of intangible assets.
3. Cash receipts from royalties, fees, commissions and other revenue.
4. Cash payments to suppliers for goods and services.
5. Cash proceeds from issuing shares or other similar instruments.
6. Cash payments to and on behalf of employees.
Select the correct answer:
Consider the following statements.
Assertion (A): The 'Balance of Payments' presents a classified record of all receipts on account of goods exported, services rendered and capital received by 'residents' and payments made by them on account of goods imported and services received from capital transferred to 'non-residents' or 'foreigners'.
Reason (R): The 'Balance of Payments' of a country is a systematic record of all economic transactions between the 'residents' of a country and the rest of the world.
In a survey conducted over a group of people, it was found that 65% of them have a Facebook account, 40% of them have an Instagram account and 25% of them have a Twitter account. It was also concluded that 20% have an account on both Facebook and Instagram, 12% have an account on both Instagram and Twitter and 14% have an account on both Facebook and Twitter. If 8% of the people had an account on all the three websites, what percentage of the people do not have an account on any of the three websites?
Given bar graph shows, total expenditure and the gross receipts of a company (in Rs. crores). Study the graph and answer the question that follows.   If profit = gross receipts - total expenditure, then in 1997 - 98, what percentage of gross receipts is the profit made? (Correct to one decimal place)
The following bar graph shows receipts and expenditure of a business firm over 5 years. Gain = Receipts - Expenditure. What is the increase percentage in receipts from 2017 to 2018?
Which of the following is/are correctly matched? Revenue Deficit = Revenue expenditure – Revenue receipts Fiscal Deficit = Total expenditure – (Revenue receipts + Non-debt creating capital receipts) 
The question given below consists of a statement, followed by three arguments numbered I, II and III. You have to decide which of the arguments is/are ‘strong’ arguments and which is/are ‘weak’ arguments and accordingly choose your answer from the alternatives given below each question. Statement: Automatic teller machines (ATMs) remain a mainstay of India’s financial inclusion drive and need the central bank’s support to stay relevant amid the government’s push for digital payments. Digital payments haven’t kept pace with the requirement for financial services in far-flung areas and a lack of ATMs there could prove disastrous for the economy.Which among the following arguments support the above statement in the best possible manner? Arguments: I. There is still strong demand for cash and if banks do not invest in the ATM infrastructure, especially in rural areas, people might opt to hoard cash instead. II. To maintain a balance between the two modes of payment, there is a need to open up regulatory sandboxes for ATMs to allow manufacturers to collaborate with financial-technology startups. III. Demonetisation pulled out over 85% of the cash in circulation, forcing people to embrace digital payments. Since then, cash in circulation has reverted to its pre-demonetisation days but digital payments have come to stay. 
Given below are two statements, one labeled as Assertion (A) and the other as Reason (R): Assertion (A): When the payments made by a country exceeds its receipts from the trade of goods, services, transfer, and net income are called Current Account Deficit (CAD). Reason (R): Current Account Deficit (CAD) occurs when a country exports more goods, services, and capital. Choose the correct answer from the codes given below:
National Payments Corporation of India (NPCI)'s international payments arm NPCI International Payments Limited (NIPL) has signed an MoU with which of the following to enable bank account holders in India to receive cross-border money transfers instantly using UPI IDs?
The final accounts of a manufacturing company generally include the following statements. Select the correct sequence in the which the statements are prepared
i. Balance sheet
ii. Manufacturing account
iii. Profit and loss account
iv. Trading account
v. Profit and loss appropriation account