CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C

Access the latest CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C. 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-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

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 C?

You can download the teacher-verified PDF for CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C 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 C 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 C?

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

How does solving CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C 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.

Is there any charge for the Class 12 Accountancy practice test papers?

All our Class 12 Accountancy practice test papers and worksheets are available for free download in mobile-friendly PDF format. You can access CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C without any registration.