1- Which of the following activities is not operating?

Dividends

Cash dividends received

Interest from borrowers

Receipts from customers

2- On October 1, ABC, Inc. issued 10,000 shares of SAR 2 par value stock for SAR 10 per share. What is the amount credited to pain in capital in excess of par value?

1. 20,000
2. 120,00
3. 100,000
4. 80,000

3- Which of the following activities is not a separate section of cash flow statement?

1. Financing activities
2. Operating activities
3. Investing activities
4. Working capital

4- on the date of Record ABA INC. Record

1. Record liability for dividend
2. No entry required
3. Cash Dr.; dividends Cr.
4. Record payment of cash to stockholders

5-In case of large dividends the retained earnings would be capitalized by

1. Par value of the share or Stated value.
2. Market value of the shares.
3. Book value of the share
4. Present value per share.

6- On October 10, 2022, ABC Inc. purchased 2,000 of its own common shares of stock in the open market for SAR 8,000. . What is the debit account in the journal entry?

1. Treasury stock common stock.
2. bonds
3. Cash
4. Treasury stock preferred stock.

7-In case of small dividends the retained earnings would be capitalized by

1. Market value of the shares
2. Par value of the share.
3. Present value per share.
4. Stated value

8- Which of the following activities is not financing?

1. Collecting principal on loans
2. Pay dividends

1. Issuing bonds and notes
2. Purchasing treasury stock

9- In 2022, ABC Corporation has the following information:

• Net income for the year SAR 100,000
• Accounts receivable increased by SAR 10,000
• Accounts payable increased by SAR 25,000
• Depreciation expense SAR 20,000

What is ABC Corporation operating cash flow for 2022.

1. 135,000
2. 125,000
3. 130,000
4. 140,000

10- 3. Which of the following activities is not investing?

1. Issuing bonds and notes
2. Purchasing equity investments
3. Selling equity investments
4. Purchasing long-term productive assets