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Pick the odd one out: (1) Issue of shares in cash (2) Issue of debentures in cash (3) Proceeds from long-term loans (4) Cash received as royalty

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Question

Pick the odd one out:

Options

  • Issue of shares in cash

  • Issue of debentures in cash

  • Proceeds from long-term loans

  • Cash received as royalty

MCQ
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Solution

Cash received as royalty

Explanation:

The cash received as royalty is reported under operating activities, while the rest is reported under financing activities.

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