CBSE Class 12 Accountancy Cash Flow Statement Set B

CBSE Class 12 Accountancy Cash Flow Statement Set B. Based on CBSE and NCERT guidelines. The students should read these basic concepts to gain perfection which will help him to get more marks in CBSE examination.



i) To understand the meaning of cash flow statement

ii) To understand the meaning of cash, cash funds and cash equivalents.

iii) To calculate operating profit and cash flow from operating activities

iv) To understand operating and non-operating expenses and incomes.

v) To calculate cash flow from operating, investing and financing activities.

vi) To prepare cash flow statement with additional information


i) What do you mean by cash flow statement? 
A statement which shows inflow and outflow of cash and cash equivalents from operating, investing and financing activities during a specific period.


ii) What are the various activities classified as per AS-3(revised) related to cash flow statement? 
(a) cash flow from operating activities 
(b) cash flow from investing activities 
(c) cash flow from financing activities. 
iii) State one objective of cash flow statement. 
Helpful for short term planning, for preparing cash budget
iv) What do you mean by cash equivalent?
Short –term highly liquid investments which are readily convertible into known amount of cash and which are subject to an insignificant risk of change in the value.


v) State the category of the following items for a financial as well as nonfinancial company 
(1) Dividend received 
(2) Dividend received 
(3) Interest paid 
(4) Interest received


Please refer to attached file for CBSE Class 12 Accountancy Cash Flow Statement Set B



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