Read and download the CBSE Class 12 Accountancy Cash Flow Statement VBQs. Designed for the 2025-26 academic year, these Value Based Questions (VBQs) are important for Class 12 Accountancy students to understand moral reasoning and life skills. Our expert teachers have created these chapter-wise resources to align with the latest CBSE, NCERT, and KVS examination patterns.
VBQ for Class 12 Accountancy Part 2 Chapter 6 Cash Flow Statement
For Class 12 students, Value Based Questions for Part 2 Chapter 6 Cash Flow Statement help to apply textbook concepts to real-world application. These competency-based questions with detailed answers help in scoring high marks in Class 12 while building a strong ethical foundation.
Part 2 Chapter 6 Cash Flow Statement Class 12 Accountancy VBQ Questions with Answers
ACCOUNTANCY
VALUE BASED QUESTIONS
FUNDAMENTALS
Question. A, B and C are partners sharing profits in the ratio 3:2:1 and contribute capital Rs. 1, 00,000; Rs. 80,000 and Rs. 60,000 respectively. Profit before adjustments is Rs. 84,000. Interest on capital is to be provided @ 10% p.a. Since C has to take care of his physically challenged brother, his share of profit should not be less than Rs. 15,000. A and B have agreed to bear the deficiency.
Contextual: Prepare Profit and Loss Appropriation Account.
Value Based: What values are reflected on the part of A and B that they are ready to sacrifice their share to meet the deficiency of guaranteed profit?
Value Points:
Compassionate
Sacrificing nature
Contentment
Commitment
ADMISSION OF A PARTNER
Question. A & B are partners sharing profits in the ratio 1:1. C wants to join their firm as it enjoys a good reputation in the industry. A and B were initially reluctant to his admission but agreed to admit him for 1/5th share in profits. For this, they ask him to pay an unreasonable amount of goodwill in cash irrespective of his share in the profits.
Contextual: Compute Sacrificing ratio and New Profit sharing ratio.
Value Based: What values are being overlooked by the firm at the time of C’s admission?
Value Points:
Respect for Professional ethics
Integrity
Fairness
Considerate
RETIREMENT OF A PARTNER
Question. Ram, Ramesh and Rajesh are partners in a business sharing profits and losses in the ratio 3:2:1. Rajesh retires and both the existing partners agree to share profits in the ratio 2:1 .Later Rajesh requests the other partners that his physically challenged son should be inducted as a partner in his place. After discussing it amongst themselves both the partners, Ram and Ramesh agree to take his son as a partner.
Contextual: Calculate the gaining ratio on Rajesh’s retirement
Value Based: Which values have been taken into consideration while taking Rajesh’s son as a partner?
Value Points:
Compassion
Socially responsible behaviourMutual Cooperation
Equal Opportunity to all
| CBSE Class 12 Accountancy Partnership Fundamentals VBQs |
| CBSE Class 12 Accountancy Reconstitution of a Partnership Firm – Admission of a Partner VBQ |
| CBSE Class 12 Accountancy Reconstitution of Partnership VBQs |
| CBSE Class 12 Accountancy Retirement And Death Of Partner VBQs |
| CBSE Class 12 Accountancy Dissolution of Partnership Firms VBQs |
| CBSE Class 12 Accountancy Accounting for Share Capital VBQs |
| CBSE Class 12 Accountancy Company Account Issue of Debentures VBQs |
| CBSE Class 12 Accountancy Analysis of Financial Statements VBQs |
| CBSE Class 12 Accountancy Cash Flow Statement VBQs |
Important Practice Resources for Class 12 Accountancy
VBQs for Part 2 Chapter 6 Cash Flow Statement Class 12 Accountancy
Students can now access the Value-Based Questions (VBQs) for Part 2 Chapter 6 Cash Flow Statement as per the latest CBSE syllabus. These questions have been designed to help Class 12 students understand the moral and practical lessons of the chapter. You should practicing these solved answers to improve improve your analytical skills and get more marks in your Accountancy school exams.
Expert-Approved Part 2 Chapter 6 Cash Flow Statement Value-Based Questions & Answers
Our teachers have followed the NCERT book for Class 12 Accountancy to create these important solved questions. After solving the exercises given above, you should also refer to our NCERT solutions for Class 12 Accountancy and read the answers prepared by our teachers.
Improve your Accountancy Scores
Daily practice of these Class 12 Accountancy value-based problems will make your concepts better and to help you further we have provided more study materials for Part 2 Chapter 6 Cash Flow Statement on studiestoday.com. By learning these ethical and value driven topics you will easily get better marks and also also understand the real-life application of Accountancy.
The latest collection of Value Based Questions for Class 12 Accountancy Chapter Part 2 Chapter 6 Cash Flow Statement is available for free on StudiesToday.com. These questions are as per 2026 academic session to help students develop analytical and ethical reasoning skills.
Yes, all our Accountancy VBQs for Chapter Part 2 Chapter 6 Cash Flow Statement come with detailed model answers which help students to integrate factual knowledge with value-based insights to get high marks.
VBQs are important as they test student's ability to relate Accountancy concepts to real-life situations. For Chapter Part 2 Chapter 6 Cash Flow Statement these questions are as per the latest competency-based education goals.
In the current CBSE pattern for Class 12 Accountancy, Part 2 Chapter 6 Cash Flow Statement Value Based or Case-Based questions typically carry 3 to 5 marks.
Yes, you can download Class 12 Accountancy Chapter Part 2 Chapter 6 Cash Flow Statement VBQs in a mobile-friendly PDF format for free.