CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C

Read and download free pdf of CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C. Download printable Accountancy Class 12 Worksheets in pdf format, CBSE Class 12 Accountancy Part 2 Chapter 6 Cash Flow Statement Worksheet has been prepared as per the latest syllabus and exam pattern issued by CBSE, NCERT and KVS. Also download free pdf Accountancy Class 12 Assignments and practice them daily to get better marks in tests and exams for Class 12. Free chapter wise worksheets with answers have been designed by Class 12 teachers as per latest examination pattern

Part 2 Chapter 6 Cash Flow Statement Accountancy Worksheet for Class 12

Class 12 Accountancy students should refer to the following printable worksheet in Pdf in Class 12. This test paper with questions and solutions for Class 12 Accountancy will be very useful for tests and exams and help you to score better marks

Class 12 Accountancy Part 2 Chapter 6 Cash Flow Statement Worksheet Pdf

Cash Flow Statement-4
 
→ Cash Flow Statement It is a statement that shows flow of cash and cash equivalents during the period under report. The statement net increase or decrease of cash and cash equivalents under each activity separately- operating, investing and financing as well as collectively.

→ Objectives of CFS:
 
√ To ascertain the sources (receipts) of cash and cash equivalents under operating, investing and financing activities by then enterprise.
√ To ascertain applications (payments) of cash and cash equivalents under operating, investing and financing activities by the enterprise.
√ To ascertain net change in cash and cash equivalents being the difference between sources and applications under the three between the dates of two balance sheets.
√ Steps in the preparation of CFS:
 
I. Ascertain cash flows from operating activities
II. Ascertain cash flows from investing activities
III. Ascertain cash flows from financing activities
IV. Steps I, II AND III are added and the resultant figure is net increase or decrease in cash and cash equivalents.
V. Cash and cash equivalents of the beginning is added to the cash flow arrived under step IV.
VI. In the last we get cash and cash equivalents at the end
 
→ CASH AND CASH EQUIVALENTS: It includes cash, bank balance, marketable securities etc
I. Why is Cash Flow Statement prepared?
II. Give the classification of the Cash Flow for preparing Cash Flow Statement.
III. Give any two items of cash equivalent used while preparing Cash Flow Statement.
IV. How are non-cash items dealt in Cash Flow Statement?
V. Give an example of non-cash transaction.
VI. Dividend received by a Finance Company will come under which activity while preparing Cash Flow Statement.
 
Q1. Identify the following transactions belonging to (i) Operating Activities,
(ii) Investing Activities,(iii) Financing Activities, and (iv) Cash and Cash Equivalents:

CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C 1

Sol: Operating Activities: 1,2,3,5,6,11,13,16 and 20; Investing Activities: 8,12,15,17 and 19; Financing Activities: 9,10 and 14; Cash and Cash Equivalents: 4,7 and
 
Q2. Calculate Cash Flow from Operating Activities from the following details:

CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C 2

(Cash Flow from Operating Activities is Rs 1,06,000.)
 
Q3. Calculate Cash Flow from Operating Activities from the following: a. Profit for the year is ` 2,50,000 after considering the following items:

CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C 3

CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C 4

(Cash Flow from Operating Activities is Rs 2, 65,000.)
Note: Net Profit before Tax = Profit for the year + Transfer to General Reserve = Rs 2,50,000 + Rs 7,000. = Rs 2, 57,000
 
Q4. From the following information, calculate Cash Flow from Investing Activities:

CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C 5

 
During the year, a machine costing Rs  40,000 with its accumulated depreciation of Rs 24,000 was sold for Rs  20,000.Patents were written off to the extent of Rs  40,000 and some patents were sold at a profit of Rs  20,000.( Cash Flow from Investing Activities is Rs  60,000.)
 
Q5.From the following information, calculate Cash Flow from Financing Activities:

CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C 6

Additional Information: Interest Paid on debentures Rs  10,000.
(Cash Flow from Financing Activities is Rs  50,000.)


Please click on below link to download CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C

Part 2 Chapter 03 Financial Statements of a Company
CBSE Class 12 Accountancy Financial Statements of A Company Worksheet

Part 2 Chapter 6 Cash Flow Statement CBSE Class 12 Accountancy Worksheet

The above practice worksheet for Part 2 Chapter 6 Cash Flow Statement has been designed as per the current syllabus for Class 12 Accountancy released by CBSE. Students studying in Class 12 can easily download in Pdf format and practice the questions and answers given in the above practice worksheet for Class 12 Accountancy on a daily basis. All the latest practice worksheets with solutions have been developed for Accountancy by referring to the most important and regularly asked topics that the students should learn and practice to get better scores in their examinations. Studiestoday is the best portal for Printable Worksheets for Class 12 Accountancy students to get all the latest study material free of cost. Teachers of studiestoday have referred to the NCERT book for Class 12 Accountancy to develop the Accountancy Class 12 worksheet. After solving the questions given in the practice sheet which have been developed as per the latest course books also refer to the NCERT solutions for Class 12 Accountancy designed by our teachers. After solving these you should also refer to Class 12 Accountancy MCQ Test for the same chapter. We have also provided a lot of other Worksheets for Class 12 Accountancy which you can use to further make yourself better in Accountancy.

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