CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B

Access the latest CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B. We have provided free printable Class 12 Accountancy worksheets in PDF format, specifically designed for Part 2 Chapter 6 Cash Flow Statement. These practice sets are prepared by expert teachers following the 2025-26 syllabus and exam patterns issued by CBSE, NCERT, and KVS.

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

Students should use these Class 12 Accountancy chapter-wise worksheets for daily practice to improve their conceptual understanding. This detailed test papers include important questions and solutions for Part 2 Chapter 6 Cash Flow Statement, to help you prepare for school tests and final examination. Regular practice of these Class 12 Accountancy questions will help improve your problem-solving speed and exam accuracy for the 2026 session.

Download 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

CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B 1

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.

CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B 2

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

CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B 3

Additional Information:-
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).


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

Part 1 Chapter 01 Accounting for Partnership Basic Concepts
CBSE Class 12 Accountancy Accounting For Partnership Firms Worksheet Set A
CBSE Class 12 Accountancy Accounting For Partnership Firms Worksheet Set B
CBSE Class 12 Accountancy Fundamentals Partnership Worksheet Set A
CBSE Class 12 Accountancy Fundamentals Partnership Worksheet Set B
CBSE Class 12 Accountancy Fundamentals Partnership Worksheet Set C
CBSE Class 12 Accountancy Fundamentals Partnership Worksheet Set D
CBSE Class 12 Accountancy Fundamentals Worksheet Set A
CBSE Class 12 Accountancy Fundamentals Worksheet Set B
CBSE Class 12 Accountancy Partnership Volume Worksheet
Part 1 Chapter 02 Reconstitution of a Partnership Firm Admission of a Partner
CBSE Class 12 Accountancy Admission of A Partner Worksheet Set A
CBSE Class 12 Accountancy Admission of A Partner Worksheet Set B
CBSE Class 12 Accountancy Admission of A Partner Worksheet Set C
CBSE Class 12 Accountancy Change in Profit Sharing Worksheet Set A
CBSE Class 12 Accountancy Change in Profit Sharing Worksheet Set B
CBSE Class 12 Accountancy Change in Profit Sharing Worksheet Set C
CBSE Class 12 Accountancy Goodwill Nature And Valuation Worksheet Set A
CBSE Class 12 Accountancy Goodwill Nature And Valuation Worksheet Set B
CBSE Class 12 Accountancy Goodwill Nature And Valuation Worksheet Set C
Part 1 Chapter 03 Reconstitution of a Partnership Firm Retirement/Death of a Partner
CBSE Class 12 Accountancy Death of A Partner Worksheet Set A
CBSE Class 12 Accountancy Death of A Partner Worksheet Set B
CBSE Class 12 Accountancy Retirement of A Partner Worksheet Set A
CBSE Class 12 Accountancy Retirement of A Partner Worksheet Set B
CBSE Class 12 Accountancy Retirement of A Partner Worksheet Set C
CBSE Class 12 Accountancy Retirement of A Partner Worksheet Set D
CBSE Class 12 Accountancy Retirement or Death of a Partner Worksheet Set A
CBSE Class 12 Accountancy Retirement or Death of a Partner Worksheet Set B
Part 1 Chapter 04 Dissolution of Partnership Firm
CBSE Class 12 Accountancy Dissoultion of Partnership Firm Worksheet Set A
CBSE Class 12 Accountancy Dissoultion of Partnership Firm Worksheet Set B
CBSE Class 12 Accountancy Dissoultion of Partnership Firm Worksheet Set C
Part 2 Chapter 01 Accounting for Share Capital
CBSE Class 12 Accountancy Accounting For Companies Worksheet
CBSE Class 12 Accountancy Accounting For Share Capital Worksheet
Part 2 Chapter 02 Issue and Redemption of Debentures
CBSE Class 12 Accountancy Issue And Redemption of Debentures Worksheet Set A
CBSE Class 12 Accountancy Issue And Redemption of Debentures Worksheet Set B
CBSE Class 12 Accountancy Issue And Redemption of Debentures 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 04 Analysis of Financial Statements
CBSE Class 12 Accountancy Analysis of Financial Statements Worksheet
CBSE Class 12 Accountancy Tools of Analysis Worksheet Set A
CBSE Class 12 Accountancy Tools of Analysis Worksheet Set B
Part 2 Chapter 05 Accounting Ratios
CBSE Class 12 Accountancy Ratio Analysis Worksheet Set A
CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B
CBSE Class 12 Accountancy Ratio Analysis Worksheet Set C
Part 2 Chapter 06 Cash Flow Statement
CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set A
CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B
CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C
z More Worksheets for Class 12 Accountancy
CBSE Class 12 Accountancy All Chapters Question Bank
CBSE Class 12 Accountancy All Chapters Worksheet
CBSE Class 12 Accountancy Worksheet Set A Solved
CBSE Class 12 Accountancy Worksheet Set B Solved
CBSE Class 12 Accountancy Worksheet Set C Solved
CBSE Class 12 Accountancy Worksheet Set D Solved
CBSE Class 12 Accountancy Worksheet Set E Solved
CBSE Class 12 Accountancy Worksheet Set F Solved
CBSE Class 12 Accountancy Worksheet Set G Solved
CBSE Class 12 Accountancy Worksheet Set H Solved
CBSE Class 12 Accountancy Worksheet Set I Solved
~ Class 12 Accountancy (Old Chapters)
CBSE Class 12 Accountancy Accounting For Not For Profit Organisation Worksheet
CBSE Class 12 Accountancy Not For Profit Organisation Worksheet Set A
CBSE Class 12 Accountancy Not For Profit Organisation Worksheet Set B

Important Practice Resources for Class 12 Accountancy

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

Students can use the Part 2 Chapter 6 Cash Flow Statement practice sheet provided above to prepare for their upcoming school tests. This solved questions and answers follow the latest CBSE syllabus for Class 12 Accountancy. You can easily download the PDF format and solve these questions every day to improve your marks. Our expert teachers have made these from the most important topics that are always asked in your exams to help you get more marks in exams.

NCERT Based Questions and Solutions for Part 2 Chapter 6 Cash Flow Statement

Our expert team has used the official NCERT book for Class 12 Accountancy to create this practice material for students. After solving the questions our teachers have also suggested to study the NCERT solutions  which will help you to understand the best way to solve problems in Accountancy. You can get all this study material for free on studiestoday.com.

Extra Practice for Accountancy

To get the best results in Class 12, students should try the Accountancy MCQ Test for this chapter. We have also provided printable assignments for Class 12 Accountancy on our website. Regular practice will help you feel more confident and get higher marks in CBSE examinations.

Where can I download the latest PDF for CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B?

You can download the teacher-verified PDF for CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B from StudiesToday.com. These practice sheets for Class 12 Accountancy are designed as per the latest CBSE academic session.

Are these Accountancy Class 12 worksheets based on the 2026 competency-based pattern?

Yes, our CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B includes a variety of questions like Case-based studies, Assertion-Reasoning, and MCQs as per the 50% competency-based weightage in the latest curriculum for Class 12.

Do you provide solved answers for CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B?

Yes, we have provided detailed solutions for CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B to help Class 12 and follow the official CBSE marking scheme.

How does solving CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B help in exam preparation?

Daily practice with these Accountancy worksheets helps in identifying understanding gaps. It also improves question solving speed and ensures that Class 12 students get more marks in CBSE exams.

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