66.From the following balance sheet of XY Ltd as on 31st March, 2006 and 2007, prepare a cash flow statement Ans. 38.State why non-cash transactions are ignored while preparing a cash flow Statement? (iv)Assists in preparation of cash budget. (All India 2011) The major purpose of developing this statement is to generate the list for sending money either into or out of the business. ‘Dividend paid by a manufacturing company’ is classified as a financing activity. It is a summary of sources and applications of cash during a specified period. Proceeds from sale of investments is an investing activity. Cash Cash comprises of cash in hand and demand deposits with the bank. The entire NCERT textbook questions have been solved by best teachers for you. 4.Limitations of Cash Flow Statement Ans. Additional Information (ii)Income tax Rs 5,000 has been paid in advance during the year. It is simply a movement between two components of cash and cash equivalents. Ans. Investing activity. (i)Debentures were issued on 1st April, 2011. Cash flow statement class 12 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. Free PDF Download - Best collection of CBSE topper Notes, Important Questions, Sample papers and NCERT Solutions for CBSE Class 12 Accounts Cash flow statement. Students can solve NCERT Class 12 Accountancy Cash Flow Statement MCQs Pdf with Answers to know their preparation level. (All India 2013) Ans. Here is a compilation of top three accounting problems on cash flow statement with its relevant solutions. 11.State with reason whether ‘purchase of fixed asset on long-term deferred payment’ would result in inflow, outflow or no flow of cash. 50.State whether the ‘purchase of goods on credit’ will result into inflow, outflow or no flow Of cash. It is simply a movement between two components of cash and cash equivalents. 20.Under which type of activity will you classify ‘commission and royalty received’while preparing cash flow statement? Ans. 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For a Finance Company 47.’Dividend paid by a manufacturing company’ is classified under which kind of activity while preparing a cash flow statement? Discount received on making payment to suppliers will result in no flow of cash. (i) Redemption of debentures. Ans. 39.When is dividend received considered as an operating activity? (viii) Rent received      (ix) Rent paid. Cash flow statement is a statement showing the changes in financial position of a business concern during different intervals of time in terms of cash and cash equivalents. Ans. ‘Withdrawal of cash from bank’ does not result in cash flow. Ans. Ans. A cash flow statement provides information about the historical changes in cash and cash equivalents of an enterprise by classifying cash flows into operating, investing and financing activities between the dates of two balance sheets. (Delhi 2010 C) MCQ Questions for Class 12 Accountancy with Answers were prepared based on the latest exam pattern. During the year a building having book value Rs 1,25,000 was sold at a loss of Rs 8,000 and depreciation charged on building was Rs 20,000. Ans. Easy to print and read. (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. 12.Under which type of activity will you classify ‘refund of income tax received’ while preparing the cash flow statement? ‘Payment of dividend’ is classified as ‘financing activity’ while preparing a cash flow statement. (All India 2008) (v)Cash received for interest and dividends (vi) Cash paid for interest Ans. ‘Dividend received by a financing company’ is classified under operating activity because dividend received is the receipt from principal revenue producing activities of the business. (Delhi 2009c) So, cash flow statement can’t be taken as substitute for income statement. Ans. Ans. (vi)Sale of securities (vii) Purchase of securities Ans. (All India 2011) (iii)Ignores non-cash transactions. Cash Flow Statement: Questions 7-10 of 10. Amount (₹) Amount (₹) A. (ii)A piece of machinery included in fixed assets costing Rs 10,000, on which depreciation 19.Give an example of the activity which remains financing activity for every enterprise. Get to the point CBSE Class-12 Class-12 Accountancy questions for your exams. 25.’Payment of dividend’ will come under which type of activity while preparing a cash flow statement? The statement written for this purpose is known as cash flow statement. Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. Ans. (ii)Dividend paid during the year was 10% per annum. (iii)Cash flow from financing activities. (iv)No adherence of basic accounting principles. 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. Cash Flow Statement Class 12 Accountancy Practice Questions. Ans. NCERT Solutions for Class 6, 7, 8, 9, 10, 11 and 12. ... Class 12 - Soft Copy Worksheets ... Post a Question. ‘Cash from operating activities’ are the principal revenue producing activities of the enterprise and other activities that are not investing or financing activities. Ans. It implies movement-in and movement-out of cash and cash equivalents. Ans. NCERT Solutions for Class 12 Accountancy Part 1. (ii)Dividend paid during the year was @12% per annum. 40.State why cash flow statement is not a substitute for income statement? Proceeds from sale of patents is an investing activity. There are some specific and important ways that describe how to prepare a cash flow statement. (All India 2009; hots) Ans. The cash flow statement reflects a firm’s liquidity. (Delhi 2013; hots) Prepare a cash flow statement 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. 34.Give one difference between an operating activity and a financing activity. No flow of cash Cash deposited into the bank. (Delhi 2012; Modified) 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. ‘Deposit of cash into bank’ does not result in cash flow. 15.Under which type of activity will you classify ‘interest paid on long-term borrowings’ while preparing cash flow statement? (ii) Cash proceeds form sale of investments. 13.When does the flow of cash take place? Free PDF download of NCERT Solutions for Class 12 Accountancy Chapter 6 - Cash Flow Statement solved by Expert Teachers as per NCERT CBSE Book guidelines. Download free printable assignments worksheets of Accountancy from CBSE NCERT KVS schools, free pdf of CBSE Class 12 Accountancy Cash Flow Statement Set A chapter wise important exam questions and answers CBSE Class 12 Accountancy Cash Flow Statement Set A. (i)Income tax paid during the year Rs 3,500. 10.Under which type of activity will you classify ‘dividend received by a finance company’ while preparing cash flow statement? It will result in outflow of cash. (ii)Useful in efficient cash management. 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. (i) Cash flow from operating activities. 9.What is meant by ‘cash from operating activities’? NCERT Solution For Class 12 Accountancy Chapter 6 – Cash Flow Statement provides us with an all-inclusive data to all the concepts. (Delhi 2011, Modified) Ans. 57.From the following balance sheet of Vijaya Ltd as at 31st March, 2009 and 2010. Old furniture written-off will result in no flow of cash. 23.State with reason whether ‘deposit of cash into bank’ will result into, inflow,outflow or no flow of cash. 42.State with reason whether charging of depreciation on furniture will result into inflow, outflow or no flow of cash. No flow of cash as final dividend is only declared, not yet paid. The NCERT Solutions to the questions after every unit of NCERT textbooks aimed at helping students solving difficult questions. (All India 2013; HOTS) Our Class 12 Accountancy textbook solutions give students an advantage with practical questions. 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). 16.State with reason whether ‘old furniture written-off’ would result into inflow/outflow or no flow of cash. Operating activity. (Compartment 2014) Ans. Ans. Prepare the cash flow statement. Ans. (iii)Helpful in formulation of business policies. It shows net income of the firm. Ans. Operating activity is the principal revenue producing activity of an enterprise whereas, financing activity are those activities which change the size and composition of owner’s equity and borrowings of an enterprise. Ans. Cash inflow, because cash comes in due to interest received on debentures. Ans. Ans. 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. There chapter wise Practice Questions with complete solutions are available for download in myCBSEguide website and mobile app. Prepare the cash flow statement. Your email address will not be published. Ans.Two investing activities that result into inflow of cash are: (All India 2008) Ans. Ans. (All India 2011; Modified) Ans. 80,000 depreciation was charged on fixed assets. 18.Under which type of activity will you classify ‘proceeds from sale of patents’ while preparing cash flow statement? Cash flow represents only net cash inflow or outflow of cash. myCBSEguide has just released Chapter Wise Question Answers for class 12 Accountancy. 21.While preparing cash flow statement which type of activity is, ‘payment of cash to acquire debenture by an investment company’? Commission and royalty received is an operating activity. Additional Information Ans.The two financing activities that result into inflow of cash are: Ans. ‘Interest paid by an investment company’ is classified as an operating activity. Ans. charged was Rs 4,000, was sold for Rs 5,000. Cash Flow Statement 12th Accounts CBSE NCERT Chapter 11 Marketing along with videos,solved papers and worksheets.These are helpful for students in doing homework or preparing for the exams. Included in fixed assets was a piece of machinery costing Rs 70,000 on which depreciation charged was Rs 40,000 and it was sold for Rs 30,000. Cash flow arises when the net effect of a transaction either increases or decreases the amount of cash or cash equivalent. 6.What is meant by cash equivalents? Ans. Additional Information NCERT Book for Class 12 Accountancy-II Chapter 6 Cash Flow Statement is available for reading or download on this page. For a Real Estate (Infrastructure) Company (i)During the year Rs 50,000 depreciation was charged on fixed assets. (Delhi 2011C; Modified) (All India 2013) Prepare the cash flow statement(Delhi 2010 C; All India 2010; Modified) Ans. Additional Information (v)Cash flow statement is not a substitute for income statement. Additional Information 26.List any two financing activities that will result into outflow of cash. Receipt of cash from an item other than cash and cash equivalents is termed as ‘cash inflow’ while cash payment in respect of such item is termed as ‘cash outflow’. 27.Name any two financing activities that result into inflow of cash. Interest paid on long-term borrowings is a financing activity. There will be no flow of cash because depreciation on furniture is a non-cash expense. (AllIndia2013) (All India 2011; Delhi 2008) Additional Information  65.From the following balance sheet of Vijay Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement Investing activity. Additional Information (Delhi 2013) Copies of these textbooks may be downloaded and used as textbooks or for reference. This document is highly rated by Class 12 students and has been viewed 1375 times. Cash Flow Statement Cash flow statement is a statement showing the changes in financial position of a business concern during different intervals of time in terms of cash and cash equivalents. 2.Why is separate disclosure of cash flow from investing activities important while preparing cash flow statement? We have provided Cash Flow Statement Class 12 Accountancy MCQs Questions with Answers to help students understand the concept very well. There is no flow of cash because purchase of goods on credit will not affect cash. (All India 2013) It is classified under ‘financing activity’. Why is a cash flow statement prepared? 3.Objectives of Cash Flow Statement (iv)Transfer to general reserve Rs 14,000. Ans. Ans. The entire NCERT textbook questions have been solved by best teachers for you. (Delhi 2011; hots) (All India 2011) An income statement shows both cash and non-cash items. 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 2009; All India 2009; HOTS) 55.From the following balance sheet of BCR Ltd as at 31st March, 2010 and 2011. Chapter wise assignments are being given by teachers to students to make them understand the chapter concepts. 28.Name any two investing activities that result into inflow of cash. Ans. (i)Useful in short-term financial planning. Ans. 33.Interest received on debentures would result into inflow, outflow or no flow of cash. At BYJU'S, it is available for free download here. 49.’Interest paid by an investment company’ will come under which activity while preparing a cash flow statement? 45.State whether ‘conversion of debentures into equity shares’ by a financing company will result into inflow, outflow or no flow of cash? Ans. Check the below NCERT MCQ Questions for Class 12 Accountancy Chapter 11 Cash Flow Statement with Answers Pdf free download. … Dividend paid. No flow of cash because no cash is involved in this transaction. (vii)Premiums and claims received (viii) Premiums and claims paid During the year, a piece of machinery of the book value of Rs 80,000 was sold for Rs 65,000. (i) Cash proceeds from issue of shares (ii) Cash proceeds from issue of debentures. (All India 2012; Modified) (Delhi 2013) 48.State whether ‘depreciation charged by a company’ will result into inflow, outflow or no flow of cash. (All India 2009; Modified) 3.Dividend paid by a financial company is classified under which type of activity, while preparing cash flow statement? (All India2010) (ii)An interim dividend Rs 7,000 has been paid to the shareholders during the year. Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 15 Cash Flow Statement. During the year, Rs 1,40,000 depreciation was charged on fixed assets. ‘Cash flow’ implies inflow and outflow of cash and cash equivalents. Cash Flow Statement. PDF download free. (All India 2010) Dividend received is considered as an operating activity when company is a financing or investing company. (iii) Provision for taxation Rs 1,60,000. 63.X Ltd made a profit of Rs 1,00,000 after considering the following items Ans. (Delhi 2009 C; Modified) (Delhi 2013; hots) T. S. Grewal Solutions for Class 12-commerce Accountancy CBSE, 5 Cash Flow Statements. 7.Cash Flow from Investing Activities As per AS-3, investing activities are the acquisition and disposal of the long-term assets and other investments, not included in cash equivalents. (i) Cash proceeds from sale of building. Ans. During the year, equipment costing Rs 1,00,000 was purchased. 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. Get to the point CBSE Class-12 Class-12 Accountancy questions for your exams. Cash Flow Statement: Questions 1-6 of 10. 35.Give any two transactions which result into ‘inflow of cash’. Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. 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 Ans. 31.Declaration of final dividend would result into inflow, outflow or no flow of cash.Give your answer with reason. (Delhi 2010) (All India 2008; hots ) (Delhi 2013) Additional Information 1.Cash Flow Statement Cash flow statement is a statement showing the changes in financial position of a business concern during different intervals of time in terms of cash and cash equivalents. DK Goel Solutions for Class 12 Accountancy Vol 2 Chapter 6 Cash Flow Statement (As per AS - 3 Revised), covers all the questions provided in DK Goel Books for 12th Class Accountancy Subject. (Foreign 2008) Loss on sale of equipment amounted to Rs 12,000. During the year machine costing Rs 50,000 was sold for Rs 15,000. Dividend paid Rs 20,000. 64.From the following balance sheet of Samta Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement Cash Flow Statement – CBSE Notes for Class 12 Accountancy. for the year ended March 31, 2019 . 62.From the following balance sheet of Sewak Ltd as on 31st March, 2008 and 2009, Prepare cash flow statement. Additional Information Ans. Ans. The best app for CBSE students now provides accounting for partnership firm’s fundamentals class 12 Notes latest chapter wise notes for quick preparation of CBSE board exams and school-based annual examinations. (i)During the year, machine costing Rs 80,000 was sold for Rs 50,000. The solutions included are easy to understand, and each step in the solution is described to match the students’ understanding. (Delhi 2009c) 6 Marks Questions 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 2014 (C), 2009) (Delhi 2010) It is simply a movement between two components of financing activities. (ii)Based on secondary data. (ii)Cash flow from investing activities. Jan 02, 2021 - Cash Flow Statement (Important Questions) : Accountancy Class 12 Class 12 Notes | EduRev is made by best teachers of Class 12. And one which may result into, inflow, outflow or no flow of cash into bank will. Divided into three types of activities: operating activities, and each in... Your examinations 2009 ; HOTS ) Ans inflows and outflows of cash very well and! To interest received on making payment to suppliers will result into inflow/outflow or no of. 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