3.Objectives of Cash Flow Statement 48.State whether ‘depreciation charged by a company’ will result into inflow, outflow or no flow of cash. (i)During the year, machine costing Rs 80,000 was sold for Rs 50,000. These textbook solutions help students in exams as well as their daily homework routine. The entire NCERT textbook questions have been solved by best teachers for you. 10.Under which type of activity will you classify ‘dividend received by a finance company’ while preparing cash flow statement? 14.State with reason whether ‘discount received on making payment to suppliers’ would result into inflow, outflow or no flow of cash. Dividend received is considered as an operating activity when company is a financing or investing company. ‘Dividend paid by a manufacturing company’ is classified as a financing activity. ACCOUNTANCY CASH FLOW STATEMENT www.topperlearning.com 6 Importance of separate disclosure of cash flows under each activity: Operating Activities: o It acts an indicator of the extent to which the business operations successfully generate cash. (Delhi 2013; hots) 55.From the following balance sheet of BCR Ltd as at 31st March, 2010 and 2011. Additional Information Students can solve NCERT Class 12 Accountancy Cash Flow Statement MCQs Pdf with Answers to know their preparation level. (ii)Based on secondary data. (Delhi 2012; Modified) No flow of cash as final dividend is only declared, not yet paid. 32.Under which type of activity will you classify ‘proceeds from sale of machinery’ while preparing cash flow statement? The NCERT Solutions to the questions after every unit of NCERT textbooks aimed at helping students solving difficult questions. 39.When is dividend received considered as an operating activity? During the year machine costing Rs 50,000 was sold for Rs 15,000. Dividend paid Rs 20,000. There will be no flow of cash because depreciation is a non-cash expense. 57.From the following balance sheet of Vijaya Ltd as at 31st March, 2009 and 2010. Get to the point CBSE Class-12 Class-12 Accountancy questions for your exams. Ans. It is classified under ‘financing activity’. Additional Information (i)During the year Rs 50,000 depreciation was charged on fixed assets. (Delhi 2011C; Modified) (Delhi 2008) Non-cash transactions are ignored while preparing a cash flow statement because cash flow statement shows flow of cash and cash equivalents during a given period. (Foreign 2008) Ans. (Foreign 2011; HOTS) (ii) Interest paid on debentures. Financing activity. Receipt of cash from a non-cash item is termed as ‘cash inflow’, while cash payment in respect of such item is termed as ‘cash outflow’. Ans. 28.Name any two investing activities that result into inflow of cash. At BYJU'S, it is available for free download here. Ans. (vi)Sale of securities (vii) Purchase of securities Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 11 Financial Statements Analysis. Cash Flow Statement: Questions 7-10 of 10. (Delhi 2009; All India 2009) (iii) Provision for taxation Rs 1,60,000. Additional Information ‘Deposit of cash into bank’ does not result in cash flow. (iv)Assists in preparation of cash budget. Chapter 6 Cash Flow Statement. Ans. MCQ Questions for Class 12 Accountancy with Answers, Selina Concise Mathematics Class 10 ICSE Solutions 2020-21, Human Eye and Colourful World Class 10 Extra Questions with Answers Science Chapter 11, Download Social Science Notes PDF for CBSE Class 6 to Class 10 Quick Revision, Science Notes | Quick Revision Notes for CBSE Class 6 to Class 10 Science – Free PDF Download, Download CBSE Maths Notes for 6 to 12 Classes | NCERT Maths Quick Revision Notes for Class 6 to 12 Free PDF, MCQ Questions for Class 11 Economics with Answers Chapter Wise PDF Download, Download All Chapters Social Science NCERT Solutions Pdf for Class 6 to Class 10, Science NCERT Solutions Class 6 to Class 10 Chapterwise Free PDF Download, Downlaod Free NCERT Solutions for Class 6 to Class 12 Maths | NCERT Maths Textbook Solutions PDF, Free Class 11 & Class 12 Chapterwise Physics NCERT Solutions PDF Download, Concise Mathematics Class 10 ICSE Solutions. Ans. (ii)Cash flow from investing activities. All the solutions of Cash Flow Statements - Accountancy explained in detail by experts to help students prepare for their CBSE exams. All Chapter wise Questions with Solutions to help you to revise complete Syllabus and Score More marks in your examinations. Ans. Cash flow arising from financing activities are exhibited as follows: Previous Years’Examination Questions (iii)Ignores non-cash transactions. Ans. 50.State whether the ‘purchase of goods on credit’ will result into inflow, outflow or no flow Of cash. It shows net income of the firm. 58.From the following balance sheet of Vikas Ltd as at 31st March, 2009 and 2010. Cash equivalents mean short-term highly liquid investments that are readily convertible into known amount of cash and which are subjected to an insignificant risk of change in value. ... Class 12 - Soft Copy Worksheets ... Post a Question. 24.List any two investing activities which result into outflow of cash. (ii)A piece of machinery included in fixed assets costing Rs 10,000, on which depreciation (v)Used for assessment of cash flow from various activities, viz operating, investing and financing activities. This document is highly rated by Class 12 students and has been viewed 1375 times. (All India 2013) Ans. These solutions for Cash Flow Statement are extremely popular among Class 12 Commerce students for Accountancy Cash Flow Statement Solutions come handy for quickly completing your homework and preparing for exams. 12.Under which type of activity will you classify ‘refund of income tax received’ while preparing the cash flow statement? (All India 2009; Modified) The cash flow statement is divided into three types of activities: operating activities, investing activities, and financing activities. For an Insurance Company (ii)During the year a machine included in fixed assets costing Rs 1,20,000 was purchased and another machine of the book value of Rs 30,000 was sold at a loss of Rs 2,000. Ans. (i)Debentures were issued on 1st April, 2011. (All India 2010) Cash flow arises when the net effect of a transaction either increases or decreases the amount of cash or cash equivalent. 21.While preparing cash flow statement which type of activity is, ‘payment of cash to acquire debenture by an investment company’? Ans. (All India2010) Students who are in class 12th or preparing for any exam which is based on Class 12 Accountancy can refer NCERT Accountancy-II Book for their preparation. There will be no flow of cash because depreciation on furniture is a non-cash expense. 15.Under which type of activity will you classify ‘interest paid on long-term borrowings’ while preparing cash flow statement? It will result in outflow of cash. 56.From the following information prepare a ‘cash flow statement’ for Ronak Ltd. Balance sheet of Ronak Ltd as at 31st March, 2011 and 2012. 63.X Ltd made a profit of Rs 1,00,000 after considering the following items 17.Under which type of activity will you classify ‘proceeds from sale of investment’ while preparing cash flow statement? 27.Name any two financing activities that result into inflow of cash. The Revised Accounting Standard-3 has made it mandatory for all listed companies to prepare and present a cash flow statement along with other financial statements on annual basis. (i)Depreciation on fixed assets Rs 20,000. 4.State the purpose or objective of preparing a cash flow statement. (i) Cash proceeds from sale of building. There is no flow of cash by the issue of 9% debentures to the vendors for the purchase of machinery of Rs 50,000 because this transaction will not change the balance of cash and cash equivalents. Ans. (i) Redemption of debentures. Interest paid on long-term borrowings is a financing activity. 6 Marks Questions Cash Equivalents Cash equivalents are ‘short-term highly liquid investments that are  readily convertible into known amount of cash and which are subjected to an insignificant risk of change in value’. 11.State with reason whether ‘purchase of fixed asset on long-term deferred payment’ would result in inflow, outflow or no flow of cash. 31.Declaration of final dividend would result into inflow, outflow or no flow of cash.Give your answer with reason. Ans. Additional Information Additional Information  Ans. Prepare a cash flow statement (i) Cash flow from operating activities. Cash Flow Statement: Classification, Format and Adjustments ,Cash Flow Statements - Get topics notes, Online test, Video lectures, Doubts and Solutions for CBSE Class 12-commerce on TopperLearning. 3.Dividend paid by a financial company is classified under which type of activity, while preparing cash flow statement? 5.Give the meaning of cash (All India 2014; Delhi 2011) Ans. (ii)Loss on sale of furniture Rs 1,000. (AllIndia2013) Ans. Ans. 26.List any two financing activities that will result into outflow of cash. Cash inflow, because cash comes in due to interest received on debentures. 61.From the following balance sheet, prepare a cash flow statement as per AS-3 (Revised) Ans. Amount (₹) Amount (₹) A. Old furniture written-off will result in no flow of cash. (Delhi 2010 c) (All India 2008) ‘Payment of dividend’ is classified as ‘financing activity’ while preparing a cash flow statement. (All India 2010) (All India 2011; Delhi 2011 C) (i)Depreciation on fixed assets for the year 2009-2010 was Rs 14,700. During the year, a piece of machinery of the book value of Rs 80,000 was sold for Rs 65,000. Easy to print and read. Ans. Proceeds from sale of investments is an investing activity. Commission and royalty received is an operating activity. Operating activity. 46.State whether ‘the payment of cash to creditors’ will result into inflow, outflow or no flow Of cash. Ans. During the year, Rs 1,40,000 depreciation was charged on fixed assets. Additional Information charged was Rs 4,000, was sold for Rs 5,000. Ans. Ans. Ans. 6.What is meant by cash equivalents? (ii)Dividend paid Rs 80,000. Log in, Concise Mathematics Class 10 ICSE Solutions 2018. (ii) Investments purchased. (All India 2014,2014 c, 2011) 65.From the following balance sheet of Vijay Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement Operating activity is the principal revenue producing activity of an enterprise whereas, investing activity includes the acquisition and disposal of fixed assets. (All India 2013; HOTS) Ans. 40.State why cash flow statement is not a substitute for income statement? (iv)No adherence of basic accounting principles. 51.Prepare a cash flow statement on the basis of the information given in the balance sheet of Simco Ltd as at 31st March, 2013 and 2012 (All India 2008; Modified) 41.When is interest received considered as financing activity? There chapter wise Practice Questions with complete solutions are available for download in myCBSEguide website and mobile app. … Investing activity. 22.While preparing cash flow statement which type of activity is, ‘payment of cash to acquire shares by a trading company’? or 44.Dividend received by a finance company will come under which activity while preparing a cash flow statement? Ans. 49.’Interest paid by an investment company’ will come under which activity while preparing a cash flow statement? There is no flow of cash because purchase of goods on credit will not affect cash. For a Finance Company 80,000 depreciation was charged on fixed assets. 66.From the following balance sheet of XY Ltd as on 31st March, 2006 and 2007, prepare a cash flow statement (All India 2014) Ans. Ans. 29.State with reason whether ‘withdrawal of cash from bank’ will result into, inflow,outflow or no flow Of cash. (ii)Dividend paid during the year was 10% per annum. The major purpose of developing this statement is to generate the list for sending money either into or out of the business. Ans. During the year, equipment costing Rs 1,00,000 was purchased. 30.Under which type of activity will you classify ‘issuing 9% debentures’ while preparing cash flow statement? Additional Information Profit as per Statement of Profit and Loss (4,80,000 – 3,75,000) 1,05,000 . Cash flow from investing activities are exhibited as follows: 8.Cash Flow from Financing Activities Financing activities are the activities which result in change in the size and composition of the owner’s capital (including preference share capital) and borrowings (including debentures) of the enterprise from other sources. (viii) Rent received      (ix) Rent paid. Proceeds from sale of patents is an investing activity. 2.Cash Flows Cash flows are inflows and outflows of cash and cash equivalent. No flow of cash Cash deposited into the bank. (i)Income tax paid during the year Rs 3,500. Cash flow statement class 12 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. (v)Cash flow statement is not a substitute for income statement. Free PDF Download - Best collection of CBSE topper Notes, Important Questions, Sample papers and NCERT Solutions for CBSE Class 12 Accounts Cash flow statement. Prepare the cash flow statement. Particulars. ‘Interest paid by an investment company’ is classified as an operating activity. (All India 2011; Delhi 2011 C) It implies movement-in and movement-out of cash and cash equivalents. 47.’Dividend paid by a manufacturing company’ is classified under which kind of activity while preparing a cash flow statement? 19.Give an example of the activity which remains financing activity for every enterprise. Ans. 4.Limitations of Cash Flow Statement 43.’Cash receipts from sale of goods by a trading company’ will come under which activity while preparing cash flow statement? 53.Following is the balance sheet of Krishtec Ltd for the year ended 31st March, 2011 and 2012. Dividend paid. Problem 1: From the following summary of Cash Account of X Ltd., prepare Cash Flow Statement for the year ended 31st March 2007 in accordance with AS-3 using the direct method. Download NCERT Class 12 Accountancy Cash Flow Statement 2 NCERT Book and other CBSE KVS Accountancy latest books free in pdf format chapter wise, NCERT Class 12 Accountancy Cash Flow Statement (2).Download NCERT Chapters and Books in pdf format. (All India 2011) (All India 2011) Ans. 42.State with reason whether charging of depreciation on furniture will result into inflow, outflow or no flow of cash. Cash Flow Statement: Questions 1-6 of 10. Ans. 64.From the following balance sheet of Samta Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement Important Questions for Class 12 AccountancyClass 12 AccountancyNCERT Solutions Home Page, Filed Under: CBSE Tagged With: Accountancy Cash Flow Statement, Class 12 Accountancy, RD Sharma Class 11 Solutions Free PDF Download, NCERT Solutions for Class 12 Computer Science (Python), NCERT Solutions for Class 12 Computer Science (C++), NCERT Solutions for Class 12 Business Studies, NCERT Solutions for Class 12 Micro Economics, NCERT Solutions for Class 12 Macro Economics, NCERT Solutions for Class 12 Entrepreneurship, NCERT Solutions for Class 12 Political Science, NCERT Solutions for Class 11 Computer Science (Python), NCERT Solutions for Class 11 Business Studies, NCERT Solutions for Class 11 Entrepreneurship, NCERT Solutions for Class 11 Political Science, NCERT Solutions for Class 11 Indian Economic Development, NCERT Solutions for Class 10 Social Science, NCERT Solutions For Class 10 Hindi Sanchayan, NCERT Solutions For Class 10 Hindi Sparsh, NCERT Solutions For Class 10 Hindi Kshitiz, NCERT Solutions For Class 10 Hindi Kritika, NCERT Solutions for Class 10 Foundation of Information Technology, NCERT Solutions for Class 9 Social Science, NCERT Solutions for Class 9 Foundation of IT, PS Verma and VK Agarwal Biology Class 9 Solutions, Important Questions for Class 12 Accountancy, NCERT Solutions for Class 10 Science Chapter 1, NCERT Solutions for Class 10 Science Chapter 2, Periodic Classification of Elements Class 10, NCERT Solutions for Class 10 Science Chapter 7, NCERT Solutions for Class 10 Science Chapter 8, NCERT Solutions for Class 10 Science Chapter 9, NCERT Solutions for Class 10 Science Chapter 10, NCERT Solutions for Class 10 Science Chapter 11, NCERT Solutions for Class 10 Science Chapter 12, NCERT Solutions for Class 10 Science Chapter 13, NCERT Solutions for Class 10 Science Chapter 14, NCERT Solutions for Class 10 Science Chapter 15, NCERT Solutions for Class 10 Science Chapter 16, CBSE Previous Year Question Papers Class 12, CBSE Previous Year Question Papers Class 10. for the year ended March 31, 2019 . Ans. Ans. 9.What is meant by ‘cash from operating activities’? (Delhi 2012) Ans. Ans. 6.Cash Flow from Operating Activities Operating activities are the principal revenue producing activities of the enterprise and other activities that are not investing or financing activities. Jan 02, 2021 - Cash Flow Statement (Important Questions) : Accountancy Class 12 Class 12 Notes | EduRev is made by best teachers of Class 12. Cash Flow Statement – CBSE Notes for Class 12 Accountancy. 1. Ans. 52.Following is the balance sheet of Wisben Ltd as on 31st March, 2012 60.From the following balance sheet and additional information of Good Wood Co. you are required to prepare the cash flow statement as per AS-3 (Revised). 67.From the following balance sheet of EF Ltd as on 31st March, 2006 and 31st March, 2007, prepare the cash flow statement Ans. (All India 2011; Modified) Depreciation provided on tangible assets during the year amounted to Rs 2,00,000.Prepare a cash flow statement. 23.State with reason whether ‘deposit of cash into bank’ will result into, inflow,outflow or no flow of cash. Ans. Interest received is never considered as a financing activity. Outflow of cash Purchase of investments. 7.State the meaning of cash flow statement. At the time of preparing cash flow statement, ‘cash receipts from sale of goods by a trading company’ will come under operating activity because sale of goods is the main revenue producing activity for a trading company. Ans. Students can solve NCERT Class 12 Accountancy Financial Statements Analysis MCQs Pdf with Answers to know their preparation level. Ans. 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 (both capital and borrowings) to the enterprise. 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