Cash is money in the form of currency, which includes all bills, coins, and currency notes. A demand deposit is a type of account from which funds may be withdrawn at any time without having to notify the institution. 

Financing activities are activities that result in changes in the size and composition of the owners' capital and borrowings of the enterprise. e.g., cash proceeds from issue of equity shares, debentures, raising long-term loans, repayment of bank loans, etc. Cash proceeds from issuing shares (equity / preference).

Some common operating activities include cash receipts from goods sold, payments to employees, taxes, and payments to suppliers.This means that the issuance of stock or bonds by a company are not counted as operating activities.

(a) If a transaction increases current assets and current liabilities by the same amount, there would be no change in working capital, While decrease in Current liabilities increases working capital.

Under direct method of statement of cash flow, major heads of cash inflows and outflows are considered. 

Non-cash investing and financing activities are the activities that do not directly affect cash. These activities involve only long-term assets, long-term liabilities, and stockholder's equity, and they appear at the bottom of the statement of cash flows.

Cash flow per share can be calculated by dividing cash flow earned in a given reporting period by the total number of shares outstanding during the same term. Because the number of shares outstanding can fluctuate, a weighted average is typically used. Hence, it is not required to be reported on any statement.

As per AS-3, financing activities are activities that result in changes in the size and composition of the owner's capital and borrowings of the enterprise. Separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers of funds to the enterprise.

Indirect method of ascertaining cash flow from operating activities begins with the amount of net profit/loss. Income statement is prepared on accrual basis it also include certain non-operating items such as interest paid and non cash items. 

Funds received by a company due to sales, financing or investments. 

Indirect method of ascertaining cash flow from operating activities begins with the amount of net profit/loss. Some important adjustments related to changes in working capital which is necessary to convert net profit/loss which is based on accrual basis into cash flows from operating activities i.e. increase in current assets, decrease in current liabilities should be deducted, and decrease in current assets, increases in current liabilities should be added to net profit/loss.

As per AS-3, financing activities are activities that result in changes in the size and composition of the owner's capital and borrowings of the enterprise. Separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers of funds to the enterprises.   

Cash flow statement is the financial statement that presents the cash inflows and outflows of a business during a given period of time. It is equally as important as the income statement ad balance sheet for cash flow analysis but it is not useful for checking net worthiness of the company.

The total outgoing funds from a company in a given period of time. Cash outflows include expenses such as salaries, supplies, and maintenance as well as paying dividends or servicing any debt held by the company.  

Under direct method of statement of cash flow, major heads of cash inflows and outflows are considered. Certain items are recorded on accrual basis in profit and loss account.

The cash flow statement is a good consolidated indicator of a business's cash inflow and outflow. It breaks down these cash flows into three distinct categories: operating activities, investing activities, and financing activities. 

Fund Flow statement is prepared to show the sources and application of funds. It is prepared by incorporating the various sources through which the funds are received and the items where the funds are utilized. 

Conversion of debenture through share capital does not involve any outflow of funds. 

Cash flow under Indirect method is calculated by adding non cash expenses like depreciation, amortization. Therefore, among the following options, depreciation is the non cash item which is added to net profit to arrive at the amount of funds from operation.