Please see Cash Flow Statement Exam Questions Class 12 Accountancy below. These important questions with solutions have been prepared based on the latest examination guidelines and syllabus issued by CBSE, NCERT, and KVS. We have provided Class 12 Accountancy Questions and answers for all chapters in your NCERT Book for Class 12 Accountancy. These solved problems for Cash Flow Statement in Class 12 Accountancy will help you to score more marks in upcoming examinations.
Exam Questions Cash Flow Statement Class 12 Accountancy
Question. On March 31st 2020 Ramesh and Co. indicated a profit of ₹ 1,25,000, after considering the following:
Ascertain the net cash flow / use from operating activities.
Solution :
♦ Cash in hand will not affect Cash flow from operating activities.
♦ Bank Overdraft is a financing Activities, hence it will not appear Cash Flow from Operating Activities.
Question. Classify the following into (i) Operating Activities, (ii) Investing Activities (iii) Financing Activities and (iv) Cash and Cash Equivalents while preparing Cash Flow Statement:
a. Cash Sales
b. Purchase of Building
c. Cash received from Trade Receivable
d. Sale of Building
e. Issue of shares
f. Dividend paid
g. Interest paid on Debenture by Finance Company
h. Cash Purchases
i. Depreciation
j. Selling and Distribution Expenses
k. Dividend received on share by finance company
l. Sale of investment by non-finance company
m. Current investment
n. Income tax Paid
Solution:
a. Operating Activities
b. Investing Activities
c. Operating Activities
d. Investing Activities
e. Finance Activities
f. Finance Activities
g. Operating Activities
h. Operating Activities
i. Operating Activities
j. Operating Activities
k. Operating Activities
l. Investing Activities
m. Cash and Cash Equivalents
n. Cash and Cash Equivalents
Question. Prepare a Cash Flow Statement on the basis of the information given in the Balance Sheet of Neelakshi Trading Co. as at 31.03.2020 and 31.03.2019.
Solution:
Question. From the following figures calculate cash from operating activities
Solution:
Question. Prepare a Cash Flow Statement on the basis of the information given in the Balance Sheet of Riddhiman Trading Co. as at 31.03.2020 and 31.03.2019.
Additional Information:
1. Depreciation provided on tangible assets (Machinery) during the year ₹ 8,000
2. Interest paid on debentures ₹ 5,000.
Solution:
Question. Prateek Ltd. Made a profit of ₹ 5,00,000 after considering the following items:
Ascertain the net cash flow / use from operating activities.
Solution:
Calculation of Cash Flow from Operating Activities
