CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set 03

Official Class 12 Accountancy Worksheets: Part 2 Chapter 06 Cash Flow Statement

Review targeted practice sets for Class 12 Accountancy Part 2 Chapter 06 Cash Flow Statement. Built according to official educational guidelines for the 2026-27 academic year, these downloadable worksheets support daily revision and core concept reinforcement.

Chapter-wise Practice Material: Part 2 Chapter 06 Cash Flow Statement

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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

Free study material for Accountancy

Exam Preparation Worksheet for Class 12 Accountancy Part 2 Chapter 06 Cash Flow Statement

CBSE Practice Material: Class 12 Accountancy Part 2 Chapter 06 Cash Flow Statement

Access structured practice worksheets for Part 2 Chapter 06 Cash Flow Statement designed in alignment with the latest CBSE curriculum for Class 12 Accountancy. These printable problem sets help students build accuracy and prepare effectively for school tests.

NCERT-Aligned Questions and Solutions

Cross-reference your completed exercises with comprehensive NCERT solutions for Class 12 Accountancy to ensure absolute clarity across all sub-topics in this chapter.

Next Steps in Your Exam Preparation

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Are these Accountancy Class 12 worksheets based on the 2026-27 competency-based pattern?

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