9.What is meant by ‘cash from operating activities’? So, cash flow statement can’t be taken as substitute for income statement. Ans. 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). 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. (ii)Dividend paid Rs 80,000. 29.State with reason whether ‘withdrawal of cash from bank’ will result into, inflow,outflow or no flow Of cash. Chapter 5 Accounting Ratios. (i) Redemption of debentures. (ii)Loss on sale of furniture Rs 1,000. (i)Depreciation on fixed assets for the year 2009-2010 was Rs 14,700. (All India 2011; Delhi 2008) (All India 2014,2011; Delhi 2014,2011 c) 47.’Dividend paid by a manufacturing company’ is classified under which kind of activity while preparing a cash flow statement? (All India 2010) 30.Under which type of activity will you classify ‘issuing 9% debentures’ while preparing cash flow statement? 27.Name any two financing activities that result into inflow of cash. It shows net income of the firm. (All India 2010) The farm’s cash flow for each quarter of the coming year and the total for the year is projected in columns 3-7. (iv) Moreover a cash flow statement is prepared to know about the requirenTent of cash in future. (All India 2013) The income statement shows that last year’s profits were $1,000. (ii) Interest paid on debentures. Free courses. Save. Ans. We have provided Cash Flow Statement Class 12 Accountancy MCQs Questions with Answers to help students understand the concept very well. of accounting whereas cash flow statement is prepared on cash basis. cash flow statement to assess the impact of these activities on the financial position of an enterprise and also on its cash and cash equivalents. NCERT Solution For Class 12 Accountancy Chapter 6 – Cash Flow Statement provides us with an all-inclusive data to all the concepts. 2. 12. (AllIndia2013) The Central Board of Secondary Education (CBSE) is has scheduled to conduct class 12 Commerce exams from March 6, 2019. Ans. Download CBSE Class 12 Accountancy Syllabus 2019-20 (Revised & Reduced By 30%) in PDF format. NCERT Solutions for Class 6, 7, 8, 9, 10, 11 and 12, CBSE NotesCBSE Notes AccountancyNCERT Solutions Accountancy, 1. (ii) Useful inefficient cash management. ACTG 2010 Lecture Notes - Lecture 12: Cash Flow Statement, Cash Flow. 46.State whether ‘the payment of cash to creditors’ will result into inflow, outflow or no flow Of cash. (All India 2013) 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. charged was Rs 4,000, was sold for Rs 5,000. Ans. (i)Depreciation charged on fixed assets for the year 2009-2010 was Rs 20,000. 66.From the following balance sheet of XY Ltd as on 31st March, 2006 and 2007, prepare a cash flow statement 41.When is interest received considered as financing activity? (vii)Premiums and claims received (viii) Premiums and claims paid The Revised Accounting Standard-3 has made it […] (iii) Provision for taxation Rs 1,60,000. (Delhi 2009c) The cash flow statement is a standard financial statement used along with the balance sheet and income statement. the fourth general-purpose financial statement and summarizes how changes in balance sheet accounts affect the cash account during the accounting period I 2018 Solutions for class 12 (Delhi 2013) Understand the cash flow statement for Alphabet Inc. (GOOGL), learn where the money comes from and how the company spends it. T. S. Grewal Solutions for Class 12-commerce Accountancy CBSE, 5 Cash Flow Statements. (ii)Cash flow from investing activities. No flow of cash Cash deposited into the bank. Ans. Commission and royalty received is an operating activity. 18.Under which type of activity will you classify ‘proceeds from sale of patents’ while preparing cash flow statement? The indirect method for the preparation of the statement of cash flows involves the adjustment of net income with changes in balance sheet accounts to arrive at the amount of cash generated by operating activities. Solved Accounting Ratios with Balance Sheet(vertical) and Statement of Profit and Loss - Cbse Class 12 Accountancy Project Ans. Accounting Project Presentation - Cash Flow Statement. Set yourself up for success The cash flow statement—along with the balance sheet and income statement—is one of the 3 key financial statements used to … View TSLA net cash flow, operating cash flow, operating expenses and cash dividends. Ans. Chapter 6 Cash Flow Statement (As per AS – 3 Revised) Ans. Accountancy. (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. 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. (All India 2014 (C), 2009) The items in the cash flow statement are not all actual cash flows, but “reasons why cash flow is different from profit.” Depreciation expense Depreciation Expense Depreciation expense is used to reduce the value of plant, property, and equipment to match its use, and wear and tear, over time. Ans. (Delhi 2008; Modified) 10.Under which type of activity will you classify ‘dividend received by a finance company’ while preparing cash flow statement? For a Finance Company 40.State why cash flow statement is not a substitute for income statement? 33.Interest received on debentures would result into inflow, outflow or no flow of cash. 16.State with reason whether ‘old furniture written-off’ would result into inflow/outflow or no flow of cash. 22.While preparing cash flow statement which type of activity is, ‘payment of cash to acquire shares by a trading company’? Additional Information (Foreign 2008) 5 ratings • 1 review. (Delhi 2009; All India 2009) (v)Profit on sale of machinery Rs 6,000. Log in Sign up. (Delhi 2013) (All India 2011) Pricing. 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. 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. 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. (Delhi 2012; Modified) 26.List any two financing activities that will result into outflow of cash. Class 12 Accountancy Revision Notes Chapter 5 Cash flow statement Meaning: It is a statement that shows flow (Inflow or outflow) of cash and cash equivalents during a given period of time. It is simply a movement between two components of cash and cash equivalents. Ans. Important Questions for CBSE Class 12 Accountancy Cash Flow Statement. 6.What is meant by cash equivalents? No flow of cash as final dividend is only declared, not yet paid. 6. Additional Information Cash Cash comprises of cash in hand and demand deposits with the bank. A cash flow statement is a financial statement that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources. Tesla Inc. 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? (All India 2011; Delhi 2011 C) (Delhi 2010) Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. (iv)No adherence of basic accounting principles. Ans. Units/Topics • Meaning, objectives and preparation (as … 1. Ans. (ii) Based on secondary data. Ans. Financial instruments 13. 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’. (Compartment 2014) Cash Equivalents Cash equivalents are ‘short-term highly liquid investments that are j readily convertible into known amount of cash and which are subjected to an insignificant risk of change in value’. Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 12 Comparative Statements. Ans. 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). Ans. (ii)A piece of machinery included in fixed assets costing Rs 10,000, on which depreciation Ans. Cash flow is calculated by changing a few things in the net income of a company. Earnings per share 16. Ans. (All India 2008) (v)Cash flow statement is not a substitute for income statement. Additional Information (iii)Cash flow from financing activities. Events after the balance sheet date Statutory Auditor’s Report – Report on the Audit of the Consolidated Financial Statements DK Goel Accountancy Class 12 is contemplated to be the most helpful study resource for the students pursuing their Class 12. Dec 24, 2019 - Cash Flow Statement – CBSE Notes for Class 12 Accountancy CBSE NotesCBSE Notes AccountancyNCERT Solutions Accountancy 1. 21.While preparing cash flow statement which type of activity is, ‘payment of cash to acquire debenture by an investment company’? 2.Why is separate disclosure of cash flow from investing activities important while preparing cash flow statement? 1.Why is specific disclosure of cash flow from financing activities important while preparing cash flow statement? Cash Flows Cash flows are inflows and outflows of cash and cash equivalent. Dividend received by a finance company is an operating activity. Ans. In this course we will discuss what is Cash Flow Statement, how to prepare Cash Flow Statement, how to deal with different adjustments. CBSE Class 12 Accountancy TS Grewal-II (2019) Solutions are created by experts of the subject, hence, sure to prepare students to score well. Ans. Class 12 Accountancy Revision Notes Chapter 5 Cash flow statement Meaning: It is a statement that shows flow (Inflow or outflow) of cash and cash equivalents during a given period of time. Prepare the cash flow statement. Accounting Project Presentation - Cash Flow Statement. Get ready with unlimited notes and study guides! A cash flow statement tells you how much cash is entering and leaving your business. (i) Cash proceeds from issue of shares (ii) Cash proceeds from issue of debentures. There will be no flow of cash because depreciation on furniture is a non-cash expense. 12/31/2018. It will result in outflow of cash. 9. 64.From the following balance sheet of Samta Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement Additional Information Not a substitute for Balance Sheet: Cash flow statement do not show the financial position of the enterprise and therefore, cannot be used as a substitute for Balance Sheet. Ans. Such as by adding or deducting differences in expenses, revenue, credit transactions, and expenses, from one period to the next.It is essential to make adjustments because non-cash things are evaluated with net income (income statement) and total assets and liabilities (balance sheet). Cash flow arising from financing activities are exhibited as follows: 14.State with reason whether ‘discount received on making payment to suppliers’ would result into inflow, outflow or no flow of cash. (i) Based on historical cost principle. (All India 2011; Delhi 2011 C) (All India2010) All the solutions of Cash Flow Statements - Accountancy explained in detail by experts to help students prepare for their CBSE exams. Cash Cash comprises of cash in hand and demand deposits with the bank. 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. 61.From the following balance sheet, prepare a cash flow statement as per AS-3 (Revised) Choose Goal. (Delhi 2013) Operating activity. (Delhi 2009; All India 2009; HOTS) Ans. Dividend received is considered as an operating activity when company is a financing or investing company. 242 Accountancy : Company Accounts and Analysis of Financial Statements 6.5.1 Cash from Operating Activities Ans. (All India 2009; Modified) 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. 17.Under which type of activity will you classify ‘proceeds from sale of investment’ while preparing cash flow statement? Additional Information  Ans. Ans. The Cash Flow Statement, or Statement of Cash Flows, summarizes a company's inflow and outflow of cash, meaning where a business's money came from (cash receipts) and where it went (cash paid).By "cash" we mean both physical currency and money in a checking account. (Delhi 2009 C; Modified) 62.From the following balance sheet of Sewak Ltd as on 31st March, 2008 and 2009, Prepare cash flow statement. Cash flow is calculated by changing a few things in the net income of a company. DK Goel Accountancy Class 12 Solutions Volume II – Part B. Ans.The two financing activities that result into inflow of cash are: iii. Rs 18,000 depreciation was charged on equipment. Understand the cash flow statement for Visa Inc. (V), learn where the money comes from and how the company spends it. 4. 1 Page(s). Ans. 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. (All India 2008) Annual cash flow by MarketWatch. (Delhi 2008) This chapter explains the meaning, purpose and preparation of Cash Flow Statements. Also, it is not possible to compute net profit or loss from the cash flow statement. (All India 2013; HOTS) 4.8. 37.Give one transaction which may result into outflow of cash and one which may result into no flow of cash. An income statement shows both cash and non-cash items. The statement of cash flows, also called the cash flow statement, is the fourth general-purpose financial statement and summarizes how changes in balance sheet accounts affect the cash account during the accounting period. 45.State whether ‘conversion of debentures into equity shares’ by a financing company will result into inflow, outflow or no flow of cash? cash flow statement is to provide useful information about cash flows (inflows and outflows) of an enterprise during a particular period under various heads, i.e., operating activities, investing activities and financing activities. Transactions with related parties 19. (v)Cash received for interest and dividends (vi) Cash paid for interest Chapter 14 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. Students can solve NCERT Class 12 Accountancy Comparative Statements MCQs Pdf with Answers to know their preparation level. Ans. iii. MCQ Questions for Class 12 Accountancy with Answers were prepared based on the latest exam pattern. Limitations of Cash Flow Statement Cash Flow Statement Presentation By: • Ahmed Muhammad Masood Niazi straight from Mianwali • Saqib Tariq CHAUDHRY from Muniawala • Saad Javed Satti from Kotli Sattiyan • Mirza Umer Baig from Jeddah` • Mian Haider Ali Shah from AKORA khattak • Ayaz Tariq from MK Prepare a cash flow statement Guarantees 20. 65.From the following balance sheet of Vijay Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 12 Comparative Statements. What is the Cash Flow Statement Indirect Method? There will be no flow of cash because depreciation is a non-cash expense. Two financing activities that result into outflow of cash are: 28.Name any two investing activities that result into inflow of cash. 15.Under which type of activity will you classify ‘interest paid on long-term borrowings’ while preparing cash flow statement? or Cash Flow Statement Presentation By: • Ahmed Muhammad Masood Niazi straight from Mianwali • Saqib Tariq CHAUDHRY from Muniawala • Saad Javed Satti from Kotli Sattiyan • Mirza Umer Baig from Jeddah` • Mian Haider Ali Shah from AKORA khattak • Ayaz Tariq from MK 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. 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. Analysis of Financial Statements- TS Grewal 2019 Solutions for Class 12 Accountancy Chapter 5 - Cash Flow Statement TS Grewal Vol. 67.From the following balance sheet of EF Ltd as on 31st March, 2006 and 31st March, 2007, prepare the cash flow statement A Cash flow statement shows inflow and outflow of cash and cash equivalents from various activities of a company during a specific period. It implies movement in and movement out of cash and cash equivalents. (All India 2014) Particulars. Get Cash Flow Statements, Accountancy Chapter Notes, Questions & Answers, Video Lessons, Practice Test and more for CBSE Class 10 at TopperLearning. Home Class Notes 1,200,000 CA 660,000. Check the below NCERT MCQ Questions for Class 12 Accountancy Chapter 11 Cash Flow Statement with Answers Pdf free download. Accountancy, Business … 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. 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