8.State with reason whether the issue of 9% debentures to the vendors for the purchase of machinery of Rs 50,000 will result into inflow, outflow or no flow of cash. (All India 2011) 49.’Interest paid by an investment company’ will come under which activity while preparing a cash flow statement? Operating activity. Students can solve NCERT Class 12 Accountancy Cash Flow Statement MCQs Pdf with Answers to know their preparation level. 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)Depreciation on fixed assets Rs 20,000. 1. (All India 2010) Ans. NCERT Solution For Class 12 Accountancy Chapter 6 – Cash Flow Statement provides us with an all-inclusive data to all the concepts. 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(v)Used for assessment of cash flow from various activities, viz operating, investing and financing activities. 10.Under which type of activity will you classify ‘dividend received by a finance company’ while preparing cash flow statement? 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. The solutions included are easy to understand, and each step in the solution is described to match the students’ understanding. Operating activity is the principal revenue producing activity of an enterprise whereas, investing activity includes the acquisition and disposal of fixed assets. (vii)Premiums and claims received (viii) Premiums and claims paid 64.From the following balance sheet of Samta Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement (Delhi 2009c) Ans. 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 19.Give an example of the activity which remains financing activity for every enterprise. 32.Under which type of activity will you classify ‘proceeds from sale of machinery’ while preparing cash flow statement? Get to the point CBSE Class-12 Class-12 Accountancy questions for your exams. 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’. The NCERT Solutions to the questions after every unit of NCERT textbooks aimed at helping students solving difficult questions. (v)Cash flow statement is not a substitute for income statement. (Delhi 2010) Prepare the cash flow statement(Delhi 2010 C; All India 2010; Modified) (Delhi 2013; hots) Free PDF Download - Best collection of CBSE topper Notes, Important Questions, Sample papers and NCERT Solutions for CBSE Class 12 Accounts Cash flow statement. 52.Following is the balance sheet of Wisben Ltd as on 31st March, 2012 or Cash flow represents only net cash inflow or outflow of cash. (All India 2010) ‘Interest paid by an investment company’ is classified as an operating activity. Ans. 15.Under which type of activity will you classify ‘interest paid on long-term borrowings’ while preparing cash flow statement? Ans. Proceeds from sale of patents is an investing activity. Important Questions for CBSE Class 12 Accountancy Cash Flow Statement. Ans. (i) Building purchased. (All India 2013; HOTS) (Delhi 2013) NCERT Solutions for Class 6, 7, 8, 9, 10, 11 and 12. (i)Based on historical cost principle. Ans. Two financing activities that result into outflow of cash are: Prepare the cash flow statement. Ans. (Delhi 2012; Modified) (All India 2008; hots ) Ans. Additional Information 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. (Delhi 2011C; Modified) 14.State with reason whether ‘discount received on making payment to suppliers’ would result into inflow, outflow or no flow of cash. NCERT Solutions for Class 12 Accountancy Part 1. Ans. (All India 2009; Modified) This document is highly rated by Class 12 students and has been viewed 1375 times. 40.State why cash flow statement is not a substitute for income statement? (All India 2011; Delhi 2011 C) (All India 2014,2014 c, 2011) 3.Dividend paid by a financial company is classified under which type of activity, while preparing cash flow statement? 53.Following is the balance sheet of Krishtec Ltd for the year ended 31st March, 2011 and 2012. Commission and royalty received is an operating activity. There chapter wise Practice Questions with complete solutions are available for download in myCBSEguide website and mobile app. Copies of these textbooks may be downloaded and used as textbooks or for reference. 6 Marks Questions 36.Give one difference between an operating activity and an investing activity. Chapter 6 Cash Flow Statement. (All India 2014,2011; Delhi 2014,2011 c) 39.When is dividend received considered as an operating activity? 12.Under which type of activity will you classify ‘refund of income tax received’ while preparing the cash flow statement? 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). (Delhi 2013) Additional Information Cash Flow Statement: Questions 7-10 of 10. 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. Prepare the cash flow statement. (Delhi 2011; hots) Loss on sale of equipment amounted to Rs 12,000. No flow of cash because no cash is involved in this transaction. (Delhi 2012; Modified) 65.From the following balance sheet of Vijay Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement 6.What is meant by cash equivalents? For an Insurance Company 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. The entire NCERT textbook questions have been solved by best teachers for you. 23.State with reason whether ‘deposit of cash into bank’ will result into, inflow,outflow or no flow of cash. Jan 02, 2021 - Cash Flow Statement (Important Questions) : Accountancy Class 12 Class 12 Notes | EduRev is made by best teachers of Class 12. 5.Give the meaning of cash (All India 2014; Delhi 2011) 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. It shows net income of the firm. 57.From the following balance sheet of Vijaya Ltd as at 31st March, 2009 and 2010. Log in, Concise Mathematics Class 10 ICSE Solutions 2018. ‘Withdrawal of cash from bank’ does not result in cash flow. The cash flow statement is divided into three types of activities: operating activities, investing activities, and financing activities. (Delhi 2009c) During the year machine costing Rs 50,000 was sold for Rs 15,000. Dividend paid Rs 20,000. The entire NCERT textbook questions have been solved by best teachers for you. 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. Our Class 12 Accountancy textbook solutions give students an advantage with practical questions. (i)During the year Rs 50,000 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? Ans. Ans.Two investing activities that result into inflow of cash are: 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. Easy to print and read. 2.Why is separate disclosure of cash flow from investing activities important while preparing cash flow statement? (All India 2008) 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. (v)Profit on sale of machinery Rs 6,000. These textbook solutions help students in exams as well as their daily homework routine. ‘Dividend paid by a manufacturing company’ is classified as a financing activity. T. S. Grewal Solutions for Class 12-commerce Accountancy CBSE, 5 Cash Flow Statements. Ans. (i)Depreciation on fixed assets for the year 2009-2010 was Rs 14,700. 34.Give one difference between an operating activity and a financing activity. Ans. (iii)Cash flow from financing activities. Outflow of cash Purchase of investments. (All India 2011) Ans. Ans. 38.State why non-cash transactions are ignored while preparing a cash flow Statement? Dividend paid. Old furniture written-off will result in no flow of cash. Additional Information  (ii)Dividend paid during the year was @12% per annum. (All India 2012; Modified) Your email address will not be published. 62.From the following balance sheet of Sewak Ltd as on 31st March, 2008 and 2009, Prepare cash flow statement. Ans. (All India 2014) Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 15 Cash Flow Statement. myCBSEguide has just released Chapter Wise Question Answers for class 12 Accountancy. (ii)Income tax Rs 5,000 has been paid in advance during the year. 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. (Delhi 2013; hots) 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. (ii)Dividend paid Rs 80,000. (ii)Loss on sale of furniture Rs 1,000. It is a summary of sources and applications of cash during a specified period. (Delhi 2009; All India 2009; HOTS) (All India 2013) Cash Cash comprises of cash in hand and demand deposits with the bank. 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. It is simply a movement between two components of cash and cash equivalents. charged was Rs 4,000, was sold for Rs 5,000. 17.Under which type of activity will you classify ‘proceeds from sale of investment’ while preparing cash flow statement? (viii) Rent received      (ix) Rent paid. Additional Information Ans. 37.Give one transaction which may result into outflow of cash and one which may result into no flow of cash. (All India 2008; Modified) 4.State the purpose or objective of preparing a cash flow statement. During the year, Rs 1,40,000 depreciation was charged on fixed assets. 55.From the following balance sheet of BCR Ltd as at 31st March, 2010 and 2011. Ans. Ans. 47.’Dividend paid by a manufacturing company’ is classified under which kind of activity while preparing a cash flow statement? Additional Information Ans. 28.Name any two investing activities that result into inflow of cash. Dividend received by a finance company is an operating activity. 66.From the following balance sheet of XY Ltd as on 31st March, 2006 and 2007, prepare a cash flow statement ‘Conversion of debentures into equity shares’ does not result in cash flow. (ii)Based on secondary data. 61.From the following balance sheet, prepare a cash flow statement as per AS-3 (Revised) Ans. (All India 2013) Ans. Ans. Ans. 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. Cash flow arises when the net effect of a transaction either increases or decreases the amount of cash or cash equivalent. Ans. (ii) Cash proceeds from issue of debentures. 35.Give any two transactions which result into ‘inflow of cash’. Ans. Operating activity. No flow of cash as final dividend is only declared, not yet paid. (iv)No adherence of basic accounting principles. 48.State whether ‘depreciation charged by a company’ will result into inflow, outflow or no flow of cash. 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. ‘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. All the solutions of Cash Flow Statements - Accountancy explained in detail by experts to help students prepare for their CBSE exams. ... Class 12 - Soft Copy Worksheets ... Post a Question. At BYJU'S, it is available for free download here. (v)Cash received for interest and dividends (vi) Cash paid for interest Separate disclosure of cash flows from investing activities is important because they represent to which investment have been made for resources, intended to generate future income and cash flows. (i)During the year ? ‘Cash from operating activities’ are the principal revenue producing activities of the enterprise and other activities that are not investing or financing activities. 16.State with reason whether ‘old furniture written-off’ would result into inflow/outflow or no flow of cash. There will be no flow of cash because depreciation on furniture is a non-cash expense. (Delhi 2009; All India 2009) Cash Flow Statement Class 12 Accountancy Practice Questions. No flow of cash Cash deposited into the bank. 20.Under which type of activity will you classify ‘commission and royalty received’while preparing cash flow statement? (All India 2013) CBSE Notes CBSE Notes Accountancy NCERT Solutions Accountancy. The cash flow statement reflects a firm’s liquidity. 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. (Foreign 2011; HOTS) 4.Limitations of Cash Flow Statement (vi)Sale of securities (vii) Purchase of securities Ans. Proceeds from sale of investments is an investing activity. Ans. (iv)Assists in preparation of cash budget. (AllIndia2013) As the students would have learnt the basic fundamentals about the subject of accountancy in Class 11, this curriculum for Class 12 is a continual part of it; it explains the concepts in a great way. 58.From the following balance sheet of Vikas Ltd as at 31st March, 2009 and 2010. 25.’Payment of dividend’ will come under which type of activity while preparing a cash flow statement? Ans. 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. Additional Information It will result in outflow of cash. Ans. Profit as per Statement of Profit and Loss (4,80,000 – 3,75,000) 1,05,000 . Ans. Ans. NCERT Solutions Class 12 Accountancy 2 Chapter 6 Cash Flow Statement. (All India 2011) Ans. 30.Under which type of activity will you classify ‘issuing 9% debentures’ while preparing cash flow statement? (iv)Transfer to general reserve Rs 14,000. ‘Cash flow’ implies inflow and outflow of cash and cash equivalents. 21.While preparing cash flow statement which type of activity is, ‘payment of cash to acquire debenture by an investment company’? Additional Information Ans. 42.State with reason whether charging of depreciation on furniture will result into inflow, outflow or no flow of cash. Ans. 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. Amount (₹) Amount (₹) A. (ii)Cash flow from investing activities. (Delhi; All India 2009) Check the below NCERT MCQ Questions for Class 12 Accountancy Chapter 11 Cash Flow Statement with Answers Pdf free download. All Chapter wise Questions with Solutions to help you to revise complete Syllabus and Score More marks in your examinations. 27.Name any two financing activities that result into inflow of cash. We have provided Cash Flow Statement Class 12 Accountancy MCQs Questions with Answers to help students understand the concept very well. Additional Information During the year, a piece of machinery of the book value of Rs 80,000 was sold for Rs 65,000. Ans.The two financing activities that result into inflow of cash are: 24.List any two investing activities which result into outflow of cash. For a Real Estate (Infrastructure) Company 41.When is interest received considered as financing activity? Ans. Ans. (ii) Interest paid on debentures. Ans. Financing activity. Cash inflow, because cash comes in due to interest received on debentures. 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. (ii)Useful in efficient cash management. Ans. Ans. (Delhi 2010) 5.Classification of Business Activities Accounting Standard-3 (Revised) requires that the changes resulting in inflows and outflows of cash and cash equivalents will be classified into following three activities: 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. 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. It is simply a movement between two components of cash and cash equivalents. (All India 2010) (All India 2008) (All India 2014) Ans. 63.X Ltd made a profit of Rs 1,00,000 after considering the following items 59.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). Investing activity. Ans. Ans. 45.State whether ‘conversion of debentures into equity shares’ by a financing company will result into inflow, outflow or no flow of cash? (Delhi 2011, Modified) There is no flow of cash because purchase of goods on credit will not affect cash. There are some specific and important ways that describe how to prepare a cash flow statement. 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. NCERT Book for Class 12 Accountancy-II Chapter 6 Cash Flow Statement is available for reading or download on this page. Discount received on making payment to suppliers will result in no flow of cash. (i)Debentures were issued on 1st April, 2011. (i)Useful in short-term financial planning. (Delhi 2014,2012,2011C; All India 2014,2012) Dividend received is considered as an operating activity when company is a financing or investing company. 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. (ii)An interim dividend Rs 7,000 has been paid to the shareholders during the year. 43.’Cash receipts from sale of goods by a trading company’ will come under which activity while preparing cash flow statement? Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 11 Financial Statements Analysis. (iii)Ignores non-cash transactions. Ans. During the year, equipment costing Rs 1,00,000 was purchased. 1 Mark Questions (i) Redemption of debentures. 29.State with reason whether ‘withdrawal of cash from bank’ will result into, inflow,outflow or no flow 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. MCQ Questions for Class 12 Accountancy with Answers were prepared based on the latest exam pattern. Ans. Chapter wise assignments are being given by teachers to students to make them understand the chapter concepts. NCERT Solutions for Class 12 Commerce Accountancy Chapter 6 Cash Flow Statement are provided here with simple step-by-step explanations. Cash Flow Statement: Questions 1-6 of 10. Additional Information 80,000 depreciation was charged on fixed assets. 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