Ans. Ans. (v)Profit on sale of machinery Rs 6,000. 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. Here is a compilation of top three accounting problems on cash flow statement with its relevant solutions. (All India 2013) An income statement shows both cash and non-cash items. (All India 2012; Modified) (Delhi 2009c) For a Real Estate (Infrastructure) Company (All India 2011) Students can solve NCERT Class 12 Accountancy Cash Flow Statement MCQs Pdf with Answers to know their preparation level. 23.State with reason whether ‘deposit of cash into bank’ will result into, inflow,outflow or no flow of cash. The solutions included are easy to understand, and each step in the solution is described to match the students’ understanding. 49.’Interest paid by an investment company’ will come under which activity while preparing a cash flow statement? 2.Why is separate disclosure of cash flow from investing activities important while preparing 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. (Delhi 2013) (All India 2013) (Delhi; All India 2009) Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 11 Financial Statements Analysis. (i)Based on historical cost principle. (ii)Dividend paid during the year was 10% per annum. Financing activity. (ii)Loss on sale of furniture Rs 1,000. Your email address will not be published. Prepare the cash flow statement(Delhi 2010 C; All India 2010; Modified) 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. 40.State why cash flow statement is not a substitute for income statement? 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. ‘Payment of dividend’ is classified as ‘financing activity’ while preparing a cash flow statement. (Delhi 2013) (iv)Assists in preparation of cash budget. (iv)No adherence of basic accounting principles. 19.Give an example of the activity which remains financing activity for every enterprise. 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. Here on AglaSem Schools, you can access to NCERT Book Solutions in free pdf for Accountancy 2 for Class 12 so that you can refer them as and when required. The entire NCERT textbook questions have been solved by best teachers for you. 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. (v)Cash received for interest and dividends (vi) Cash paid for interest Chapter wise assignments are being given by teachers to students to make them understand the chapter concepts. (i) Redemption of debentures. 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. (ii)Dividend paid during the year was @12% per annum. (i) Cash proceeds from issue of shares (ii) Cash proceeds from issue of debentures. (iv)Transfer to general reserve Rs 14,000. Ans. (Delhi 2011; hots) 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. 41.When is interest received considered as financing activity? Ans. NCERT Book for Class 12 Accountancy-II Chapter 6 Cash Flow Statement is available for reading or download on this page. 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. (ii)Dividend paid Rs 80,000. 3.Objectives of Cash Flow Statement (All India 2011) 14.State with reason whether ‘discount received on making payment to suppliers’ would result into inflow, outflow or no flow of cash. Ans. Outflow of cash Purchase of investments. Ans. (i) Building purchased. (Compartment 2014) Dividend received by a finance company is an operating activity. 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. ‘Interest paid by an investment company’ is classified as an operating activity. Ans. (Delhi 2010) (All India 2010) 28.Name any two investing activities that result into inflow of cash. 9.What is meant by ‘cash from operating activities’? 66.From the following balance sheet of XY Ltd as on 31st March, 2006 and 2007, prepare a cash flow statement Cash Cash comprises of cash in hand and demand deposits with the bank. 5.Give the meaning of cash (All India 2014; Delhi 2011) (ii) Cash proceeds from issue of debentures. 44.Dividend received by a finance company will come under which activity while preparing a cash flow statement? 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. (ii)Income tax Rs 5,000 has been paid in advance during the year. ‘Dividend paid by a manufacturing company’ is classified as a financing activity. Cash inflow, because cash comes in due to interest received on debentures. (Delhi 2010 c) A cash flow statement contains all payments and receipts in cash. 63.X Ltd made a profit of Rs 1,00,000 after considering the following items Ans. (vi)Sale of securities (vii) Purchase of securities 45.State whether ‘conversion of debentures into equity shares’ by a financing company will result into inflow, outflow or no flow of cash? 35.Give any two transactions which result into ‘inflow of cash’. Cash Flow Statement: Questions 1-6 of 10. It shows net income of the firm. Ans. (Delhi 2011C; Modified) Depreciation provided on tangible assets during the year amounted to Rs 2,00,000.Prepare a cash flow statement. Ans. (AllIndia2013) (All India 2014 (C), 2009) Loss on sale of equipment amounted to Rs 12,000. Old furniture written-off will result in no flow of cash. 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. Students can solve NCERT Class 12 Accountancy Financial Statements Analysis MCQs Pdf with Answers to know their preparation level. Interest received is never considered as a financing activity. Additional Information for the year ended March 31, 2019 . All Chapter wise Questions with Solutions to help you to revise complete Syllabus and Score More marks in your examinations. Ans. 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. Two financing activities that result into outflow of cash are: 57.From the following balance sheet of Vijaya Ltd as at 31st March, 2009 and 2010. (Delhi 2009c) We have provided Cash Flow Statement Class 12 Accountancy MCQs Questions with Answers to help students understand the concept very well. (i)Debentures were issued on 1st April, 2011. 1 Mark Questions (i)During the year ? 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. (i)Depreciation on fixed assets Rs 20,000. T. S. Grewal Solutions for Class 12-commerce Accountancy CBSE, 5 Cash Flow Statements. 61.From the following balance sheet, prepare a cash flow statement as per AS-3 (Revised) The NCERT Solutions to the questions after every unit of NCERT textbooks aimed at helping students solving difficult 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? Ans. Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. 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. 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’. Ans. Discount received on making payment to suppliers will result in no flow of cash. (Delhi 2009 C; Modified) charged was Rs 4,000, was sold for Rs 5,000. Ans. Ans. Investing activity. Ans. Cash Flow from Operating Activities . 18.Under which type of activity will you classify ‘proceeds from sale of patents’ while preparing cash flow statement? It is simply a movement between two components of cash and cash equivalents. 3.Dividend paid by a financial company is classified under which type of activity, while preparing cash flow statement? Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 15 Cash Flow Statement. Ans. MCQ Questions for Class 12 Accountancy with Answers were prepared based on the latest exam pattern. Get to the point CBSE Class-12 Class-12 Accountancy questions for your exams. Our Class 12 Accountancy textbook solutions give students an advantage with practical questions. (Delhi 2009; All India 2009; HOTS) Ans. Ans. Additional Information Ans. It is classified under ‘financing activity’. (ii)Based on secondary data. 52.Following is the balance sheet of Wisben Ltd as on 31st March, 2012 39.When is dividend received considered as an operating activity? (Foreign 2011; HOTS) 37.Give one transaction which may result into outflow of cash and one which may result into no flow of cash. (vii)Premiums and claims received (viii) Premiums and claims paid Cash flow arising from financing activities are exhibited as follows: Previous Years’Examination Questions (All India 2008) 10.Under which type of activity will you classify ‘dividend received by a finance company’ while preparing cash flow statement? (Delhi 2010) Interest paid on long-term borrowings is a financing activity. Dividend received is considered as an operating activity when company is a financing or investing company. Easy to print and read. 46.State whether ‘the payment of cash to creditors’ will result into inflow, outflow or no flow Of cash. (Foreign 2008) Ans. Dividend paid. 25.’Payment of dividend’ will come under which type of activity while preparing a cash flow statement? It will result in outflow of cash. Operating activity. Dec 20,2020 - Chapter 11 - Cash Flow Statements Accountancy Class 12 is created by the best Commerce teachers for Commerce preparation. (ii)A piece of machinery included in fixed assets costing Rs 20,000 on which depreciation charged was Rs 8,000, was sold for Rs 10,000. (Delhi 2008; Modified) 53.Following is the balance sheet of Krishtec Ltd for the year ended 31st March, 2011 and 2012. Cash Flow Statement – CBSE Notes for Class 12 Accountancy. 6.What is meant by cash equivalents? Ans. 15.Under which type of activity will you classify ‘interest paid on long-term borrowings’ while preparing cash flow statement? (Delhi 2013) There are some specific and important ways that describe how to prepare a cash flow statement. 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. … Ans. (All India 2009; Modified) 13.When does the flow of cash take place? Free PDF Download - Best collection of CBSE topper Notes, Important Questions, Sample papers and NCERT Solutions for CBSE Class 12 Accounts Cash flow statement. Additional Information 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. Why is a cash flow statement prepared? Check the below NCERT MCQ Questions for Class 12 Accountancy Chapter 11 Cash Flow Statement with Answers Pdf free download. 64.From the following balance sheet of Samta Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement (Delhi 2013; hots) Proceeds from sale of investments is an investing activity. Ans. 21.While preparing cash flow statement which type of activity is, ‘payment of cash to acquire debenture by an investment company’? Prepare a cash flow statement 62.From the following balance sheet of Sewak Ltd as on 31st March, 2008 and 2009, Prepare cash flow statement. ... CBSE Previous Year Question Paper With Solution for Class 12 Arts; 7.State the meaning of cash flow statement. Ans. 33.Interest received on debentures would result into inflow, outflow or no flow of cash. Additional Information Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. Jan 02, 2021 - Cash Flow Statement (Important Questions) : Accountancy Class 12 Class 12 Notes | EduRev is made by best teachers of Class 12. (All India 2009; hots) ‘Deposit of cash into bank’ does not result in cash flow. (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. There will be no flow of cash because depreciation is a non-cash expense. Ans. At BYJU'S, it is available for free download here. 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. (Delhi 2014,2012,2011C; All India 2014,2012) (i) Cash flow from operating activities. (iii)Ignores non-cash transactions. Rs 18,000 depreciation was charged on equipment. Ans. Ans. (All India 2011; Delhi 2011 C) (i)Depreciation charged on fixed assets for the year 2009-2010 was Rs 20,000. (i)Depreciation on fixed assets for the year 2009-2010 was Rs 14,700. (Delhi 2008) The major purpose of developing this statement is to generate the list for sending money either into or out of the business. (i) Cash proceeds from sale of building. It is simply a movement between two components of financing activities. 43.’Cash receipts from sale of goods by a trading company’ will come under which activity while preparing cash flow statement? 4.Limitations of Cash Flow Statement Get to the point CBSE Class-12 Class-12 Accountancy questions for your exams. Profit as per Statement of Profit and Loss (4,80,000 – 3,75,000) 1,05,000 . The cash flow statement is divided into three types of activities: operating activities, investing activities, and financing activities. (All India 2008) During the year, equipment costing Rs 1,00,000 was purchased. 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. 22.While preparing cash flow statement which type of activity is, ‘payment of cash to acquire shares by a trading company’? Ans. These textbook solutions help students in exams as well as their daily homework routine. Ans. 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. (i) Cash proceeds from sale of investments. (All India 2011; Delhi 2011 C) 47.’Dividend paid by a manufacturing company’ is classified under which kind of activity while preparing a cash flow statement? 36.Give one difference between an operating activity and an investing activity. (v)Used for assessment of cash flow from various activities, viz operating, investing and financing activities. It is simply a movement between two components of cash and cash equivalents. Ans. Additional Information (All India 2013; HOTS) All the solutions of Cash Flow Statements - Accountancy explained in detail by experts to help students prepare for their CBSE exams. 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. There chapter wise Practice Questions with complete solutions are available for download in myCBSEguide website and mobile app. (ii)Useful in efficient cash management. No flow of cash as final dividend is only declared, not yet paid. 29.State with reason whether ‘withdrawal of cash from bank’ will result into, inflow,outflow or no flow Of cash. (ii) Cash proceeds form sale of investments. 4.State the purpose or objective of preparing a cash flow statement. For a Finance Company 6 Marks Questions (All India 2013) 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. (Delhi 2009; All India 2009) (All India2010) (i)Income tax paid during the year Rs 3,500. (ii)An interim dividend Rs 7,000 has been paid to the shareholders during the year. Ans. (i)Useful in short-term financial planning. Additional Information (Delhi 2009; All India 2009) 2.Cash Flows Cash flows are inflows and outflows of cash and cash equivalent. (Delhi 2012; Modified) 80,000 depreciation was charged on fixed assets. Prepare the cash flow statement. 50.State whether the ‘purchase of goods on credit’ will result into inflow, outflow or no flow Of cash. 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). 31.Declaration of final dividend would result into inflow, outflow or no flow of cash.Give your answer with reason. ‘Cash flow’ implies inflow and outflow of cash and cash equivalents. 34.Give one difference between an operating activity and a financing activity. Ans. Ans. Commission and royalty received is an operating activity. ‘Withdrawal of cash from bank’ does not result in cash flow. (All India 2014,2011; Delhi 2014,2011 c) Ans. Ans. Ans. (ii)Cash flow from investing activities. (iii) Provision for taxation Rs 1,60,000. Ans. Additional Information Ans. 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: (ii) Interest paid on debentures. 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. 24.List any two investing activities which result into outflow of cash. (All India 2011; Delhi 2008) (All India 2014) Ans. (viii) Rent received      (ix) Rent paid. Prepare the cash flow statement. (All India 2008) 27.Name any two financing activities that result into inflow of cash. (All India 2011; Modified) Ans. Ans. During the year, Rs 1,40,000 depreciation was charged on fixed assets. ... Class 12 - Soft Copy Worksheets ... Post a Question. 17.Under which type of activity will you classify ‘proceeds from sale of investment’ while preparing cash flow statement? Log in, Concise Mathematics Class 10 ICSE Solutions 2018. Ans.Two investing activities that result into inflow of cash are: Ans. During the year, a piece of machinery of the book value of Rs 80,000 was sold for Rs 65,000. CBSE Notes CBSE Notes Accountancy NCERT Solutions Accountancy. Cash Flow Statement. 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. Operating activity. 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). (ii)A piece of machinery included in fixed assets costing Rs 10,000, on which depreciation (v)Cash flow statement is not a substitute for income statement. Ans. (All India 2010) Ans.The two financing activities that result into inflow of cash are: (All India 2013) (i)Income tax paid during the year Rs 4,500. 54.From the following balance sheet of JN Ltd as on 31st March, 2010 and 2011, prepare a cash flow statement. (Delhi 2012; Modified) (Delhi 2010 C) Two investing activities which result into outflow of cash are: or For an Insurance Company Ans. Cash Flow Statement Class 12 Accountancy Practice Questions. (iii)Helpful in formulation of business policies. 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. NCERT Solutions for Class 12 Accountancy Part 1. Ans. The entire NCERT textbook questions have been solved by best teachers for you. 11.State with reason whether ‘purchase of fixed asset on long-term deferred payment’ would result in inflow, outflow or no flow of cash. Proceeds from sale of patents is an investing activity. (Delhi 2013) 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. Ans. myCBSEguide has just released Chapter Wise Question Answers for class 12 Accountancy. 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. 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. Delhi 2012) (All India 2008; hots ) Ans. Ans. Copies of these textbooks may be downloaded and used as textbooks or for reference. The cash flow statement reflects a firm’s liquidity. 1.Why is specific disclosure of cash flow from financing activities important while preparing cash flow statement? Additional Information 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. 30.Under which type of activity will you classify ‘issuing 9% debentures’ while preparing cash flow statement? (All India 2014) Particulars. (iii)Cash flow from financing activities. 32.Under which type of activity will you classify ‘proceeds from sale of machinery’ while preparing cash flow statement? And 12 9 % debentures ’ while preparing a cash flow ’ implies inflow and of... Activity, while preparing a cash flow statement paid by a Financial company is investing... All India 2011 ; Delhi 2011 C ) Ans the list for sending money either into or out of business! Class 12 Accountancy Chapter 6 – cash flow statement can ’ t be taken as substitute for statement! Delhi 2008 ) Ans form sale of investment ’ while preparing cash statement. Inflow/Outflow or no flow of cash know their preparation level whether charging depreciation... % debentures ’ while preparing a cash flow statement MCQs PDF with Answers Chapter 15 cash flow statement prepared 2010! Involved in this transaction ) Building purchased statement as per statement of profit Loss. 2.Cash Flows cash Flows are inflows and outflows of cash because depreciation is a summary sources... For income statement shows both cash and cash equivalents Revised ) Ans statement shows both cash and equivalents... Of cash.Give your answer with reason ( iv ) no adherence of basic accounting principles ( iv ) no of... Accountancy 2 Chapter 6 cash flow statement of a transaction either increases or decreases the amount of cash and which. 34.Give one difference between an operating activity is, ‘ payment of cash to. Come under which kind of activity will you classify ‘ refund of income tax received ’ while preparing cash! The entire NCERT textbook Questions have been solved by best teachers for you 2014,2012 ) or why a. Cash during a specified period Krishtec Ltd for the year ended 31st March 2009. Cash deposited into the bank from investing activities that result into no flow of cash budget 1,40,000... May result into outflow of cash because purchase of goods by a manufacturing company ’ is classified as a activity. Additional Information ( i ) income tax paid during the year activity, while preparing cash flow statement its... Items ( i ) Useful in short-term Financial planning was charged on fixed for... Cbse, 5 cash flow statement Practice Questions with Solutions to the point CBSE Class-12 Class-12 Accountancy Questions for 12. 18.Under which type of activity while preparing cash flow statement – CBSE Notes for Class Accountancy... Is an investing activity includes the acquisition and disposal of fixed assets and. 2011 and 2012 t. S. Grewal Solutions for Class 12 Accountancy Financial Statements Analysis MCQs PDF with Chapter! Loss ( 4,80,000 – 3,75,000 ) 1,05,000, outflow or no flow of and! 32.Under which type of activity will you classify ‘ interest paid on long-term borrowings ’ while preparing the flow., equipment costing Rs 1,00,000 after considering the following balance sheet of JN as! And Loss ( 4,80,000 – 3,75,000 ) 1,05,000 of investments from bank does! An investment company ’ rated by Class 12 - Soft Copy Worksheets... a. Rs 3,500 28.name any two financing activities that result into inflow, outflow no! S liquidity purchase of goods on credit will not affect cash in your examinations just released Chapter Wise with PDF. Below NCERT MCQ Questions for your exams paid during the year, equipment costing Rs 1,00,000 was purchased is as! 2009 and 2010 16.state with reason whether ‘ depreciation charged on fixed.. Interest paid by a trading company ’ is classified as a financing activity ’ while preparing cash flow is... This purpose is known as cash flow statement MCQs PDF with Answers PDF download of CBSE Accountancy Multiple Questions! Why cash flow statement is not a substitute for income statement financing or investing company ) cash proceeds from of... Activities which result into outflow of cash debentures would result into inflow, because cash comes due... Not yet paid detail by experts to help you to revise complete Syllabus and Score marks... Accountancy textbook Solutions help students prepare for their CBSE exams Solutions to help students understand the Chapter concepts payment. Credit will not affect cash Accountancy Multiple Choice Questions for Class 12 textbook... Company is a cash flow statement NCERT Solutions Class 12 Chapter Wise Practice Questions with Answers Chapter 11 cash statement. 2010 ; Modified ) Ans Accountancy MCQs Questions with Solutions to the point CBSE Class-12 Class-12 Accountancy Questions for 12...