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What will be the effect of 'Purchase of Marketable Securities for Cash' on Cash Flow Statement?

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Question

What will be the effect of ‘Purchase of Marketable Securities for Cash’ on Cash Flow Statement?

Options

  • No effect

  • Inflow from Financing Activities

  • Outflow from Investing Activities

  • Outflow from Financing Activities

MCQ
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Solution

No effect

Explanation:

Marketable securities are part of Cash and Cash Equivalents. Purchasing them with cash is just a movement of money within the same category, meaning cash is exchanged for another form of cash. Since no money enters or leaves the company externally, the transaction has no net effect on the overall cash flow.
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Chapter 5: Cash Flow Statement - QUESTIONS [Page 5.89]

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TS Grewal Accountancy Analysis of Financial Statements [English] Class 12
Chapter 5 Cash Flow Statement
QUESTIONS | Q 28. | Page 5.89
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