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Accountancy · 2026 · 1 mark
CBSE 2026 · Region 5 · Set 2 · Q27
During the year ended 31st March, $\displaystyle 2025$, H.P. Ltd. paid an interim dividend of $\displaystyle 50,00$,000. From the following, choose the correct option for the purpose of preparing 'Cash Flow Statement' :ORWhich of the following is a financing activity for the purpose of preparing a Cash Flow Statement ?
OR
Which of the following is a financing activity for the purpose of preparing a Cash Flow Statement ?Official answer
From CBSE’s own marking scheme for this paper.
(a) → (A)
(b) → (D)
Marking-scheme solution
(A)
₹ $\displaystyle 50,00,000$ paid as interim dividend during the year will be shown as outflow of
cash under financing activities and added back to net profit to calculate cash flows
from operating activities.
Q.(b) Which of the following is a financing activity……………………..
Ans. (D) Interest paid on debentures
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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.