# CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B

Read and download free pdf of CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B. 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

1. Calculate cash flows from operating activities from the following information:
P& L A/C for the year ending on 31st March ,2018

2. Ateeq Ltd. made a profit of `6,00,000 after considering the following items:
Rs
1. Preliminary Expenses Written off               5,000
2. Depreciation on fixed assets                    50,000
3. Loss on sale of Machinery                       20,000
4. Provision for Doubtful Debts                   10,000
5. Gain on sale of Land                               7,500
The following is the position of current assets and current liabilities:
2018             2017
Rs                Rs
Debtors                                              52,000         78,000
Bills Receivable                                   15,000         12,000
Prepaid Expenses                                  2,000          3,000
Creditors                                            40,000        51,000
Bills Payable                                       19,000        12,000
Expenses Payable                               34,000         20,000
Calculate Cash Flow from Operating Activities.

3. Shruthi Ltd. had the following balances on March 31st March:

Investments                                  (2017 )               (2018)
Rs 34,000             Rs 28,000
During the year the company had sold 40% of its original investments at a profit of Rs 8,400. Calculate sources and uses of cash.

4. The balances in Equipment account and Accumulated depreciation account as on March 31, 2018 and 2017 are given below.
Balance as at                  March 31, 2018              March 31, 2017
Rs                                 Rs
Equipment                           65,00,000                       78,70,000
Accumulated depreciation     10,80,000                       16,32,000
The equipment costing `12,30,000 (accumulated depreciation thereon  Rs 7,18,000) was sold for  Rs 4,68,000.

(a)Compute the amount of equipment purchased, depreciation charged for the year and loss on sale of Equipment.
(b) How each of the item related to the equipment will be reported in the Cash Flow Statement.

5. Classify the following activities in to (a) operating (b) Investing, (c) Financing and (d) Cash Equivalents.

6. Arvind, an industrialist purchased a machinery worth Rs 5 crores on hire purchase basis. Categories the (i) payment of installment and (ii) interest into operating/investing or financing activity as per cash flow statement.

7. Give two examples of movements of cash and cash equivalents, which are not recorded in the Cash Flow Statement.

8. Give one example each of an extra-ordinary item under operating, investing and financing activity.

9. P. Ltd. purchased a business premises for Rs 6,60,000 from Z. Ltd. Half the payment was made in cash and the remaining half by issue of equity shares of `100 each at a premium of 10% in favour of Z. Ltd. How will this transaction be shown in the cash flow statement?

10. The Board of Directors of M/s. Elite Industries require your advice regarding categorization of payment of various taxes in a cash flow statement. Advise him based on information given below:-
(i) Income tax on capital gains which have arisen out of sale of land – Rs 40,00,000.
(ii) Income tax – `70,00,000.
(iii) Dividend tax - `10,00,000

11. Charles Ltd. made a profit of `1,00,000 after charging depreciation of Rs 20,000 on assets and a transfer to general reserve of `30,000. The goodwill amortized was Rs 7,000 and gain on sale of machinery was `3,000. Other information available to you (charges in the value of current assets and current liabilities) are trade receivables showed an increase of Rs 3,000; trade payables an increase of `6,000; prepaid expenses an increase of Rs 200; and outstanding expenses payable a decrease of Rs 2,000. Ascertain cash flow from operating activities.

12. Ritvik Ltd. has given you the following information:
(Rs)
Machinery as on April 01, 2012                              50,000
Machinery as on March 31, 2013                            60,000
Accumulated Depreciation on April 01, 2012            25,000
Accumulated Depreciation on March 31, 2013          15,000
During the year, a Machine costing `25,000 with Accumulated Depreciation of
Rs 15,000 was sold for `13,000. Calculate cash flow from Investing Activities on the basis of the above information.

13. The following balance appeared in the balance sheet of SRK. Ltd

Plant and Machinery costing Rs 12,80,000 (accumulated depreciation there on Rs 5,30,000) was sold at a loss of Rs 2,60,000.
During the year depreciation provided Rs 20,00,000
During the year all shares were issued against purchase of machinery.
Part of machinery is condemned and scrapped.
Interim Dividend paid during the year  Rs 95,000.

You are required to prepare necessary ledger accounts and show relevant portion in cash flow statement according to AS 3 (Revised) (indirect method).

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