12.Under which type of activity will you classify ‘refund of income tax received’ while preparing the cash flow statement? Proposed Dividend for the year ended 31st March, 2019 was ₹ 25,000 and for the year ended 31st March, 2018 was ₹ 14,000.2. Investments costing ₹ 24,000 were sold during the year for ₹ 25,5000. (i) Redemption of debentures. At BYJU'S, it is available for free download here. Rs 18,000 depreciation was charged on equipment. Following are the Balance Sheets of Solar Power Ltd. as at 31st March, 2014 and 2013: Additional Iformation:Druing the year, a piece of machinery costing ₹ 48,000 on which accumulated deprciation was ₹ 32,000. was sold for ₹ 12,000. (All India 2010) 29.State with reason whether ‘withdrawal of cash from bank’ will result into, inflow,outflow or no flow Of cash. Additional Information 25.’Payment of dividend’ will come under which type of activity while preparing a cash flow statement? Land was sold at a profit of ₹ 60,000.4. Updated November 20, 2019 The cash flow statement is one of the three financial statements a business owner uses in cash flow analysis. Two investing activities which result into outflow of cash are: 6.Cash Flow from Operating Activities Operating activities are the principal revenue producing activities of the enterprise and other activities that are not investing or financing activities. Prepare Cash Flow Statement from the following: STATEMENT OF PROFIT AND LOSSfor the year ended 31st March, 2019, (c) Short-term Provision: Provision form Tax, (a) Short-term Investments (Marketable Security), Surplus, i.e., Balance in Statement of Profit and Loss. (All India 2009; hots) (Delhi 2011C; Modified) Ans. 21.While preparing cash flow statement which type of activity is, ‘payment of cash to acquire debenture by an investment company’? Additional Information Class 12 Accountancy Revision Notes Chapter 5 Cash flow statement Meaning: It is a statement that shows flow (Inflow or outflow) of cash and cash equivalents during a given period of time. Additional Information Preference Shares were redeemed on 31st March, 2019 at a premium of 5%. 17.Under which type of activity will you classify ‘proceeds from sale of investment’ while preparing cash flow statement? Ans. Ans. The questions involved in TS Grewal Solutions are important questions Additional Information Additional Information:(i) Proposed Dividend for the years ended 31st March 2018 and 2019 are ₹ 50,000 and ₹ 75,000 respectively. Depreciation charged on Plant and Machinery ₹ 50,000.2. (ii)A piece of machinery included in fixed assets costing Rs 10,000, on which depreciation In the beginning of the year, a part of plant was sold for ₹45,000 which had a written down value of ₹30,000.Calculate Cash Flow from Investing Activities, From the following details. All the solutions of Cash Flow Statements - Accountancy explained in detail by experts to help students prepare for their CBSE exams. There will be no flow of cash because depreciation is a non-cash expense. During a year, a machinery costing ₹ 20,000 was sold for ₹ 6,000.2. Dividend paid during the year ₹ 50,000. (ii)Dividend paid during the year was 10% per annum. 16.State with reason whether ‘old furniture written-off’ would result into inflow/outflow or no flow of cash. On the same date, part of outstanding debentures were redeemed and interest was paid, whereas interest on outstanding debentures was paid on 10th April, 2019.2. (ii) Investments purchased. Separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers of funds (both capital and borrowings) to the enterprise. Ans. (iii)Helpful in formulation of business policies. (All India 2008) Depreciation for the year was ₹35,000. Ltd. provided the following information, calculate Net Cash Flow from Financing Activities: Additional Information:1.Interest paid on debentures ₹ 19,000.2. Dividend paid in the year ₹ 50,000.3. Ans. 80,000 depreciation was charged on fixed assets. Ans. A plot of land was purchased out of the surplus funds for investment purposes and was let out for commercial use. During the year, Rs 1,40,000 depreciation was charged on fixed assets. (v)Cash received for interest and dividends (vi) Cash paid for interest 67.From the following balance sheet of EF Ltd as on 31st March, 2006 and 31st March, 2007, prepare the cash flow statement The profit and loss account of Roy Limited is given here under. (c). Ans. 28.Name any two investing activities that result into inflow of cash. 1. Cash flow statement is a statement showing the changes in financial position of a business concern during different intervals of time in terms of cash and cash equivalents. The questions involved in TS Grewal Solutions are important questions that can be asked in the final exam. (Foreign 2011; HOTS) Ans. (ii) Interim Dividend paid during the year was ₹ 10,000. Cash Flow Statement Class 12 Accountancy Practice Questions. The document is not intended to serve as a complete manual, but as a (iv)No adherence of basic accounting principles. 2. 47.’Dividend paid by a manufacturing company’ is classified under which kind of activity while preparing a cash flow statement? For a Finance Company Additional Information:1. ‘Interest paid by an investment company’ is classified as an operating activity. (Delhi 2009c) XYZ. 30.Under which type of activity will you classify ‘issuing 9% debentures’ while preparing cash flow statement? Additional Information Ans. All of these are considered to have a positive effect on Cash. If the answer is not available please wait for a while and a community member will probably answer this soon. ‘Cash from operating activities’ are the principal revenue producing activities of the enterprise and other activities that are not investing or financing activities. (c) Sold machinery of original cost of ₹2,00,000 with an accumulated depreciation of ₹1,60,000 for ₹60,000. 18.Under which type of activity will you classify ‘proceeds from sale of patents’ while preparing cash flow statement? Premium paid was debited to Statement of Profit and Loss.4. From the following information calculate net cash from operations Why should the students consider learning from TS Grewal Solutions Class 12? Ans.Two investing activities that result into inflow of cash are: Ans. payment of cash to suppliers of inventory – it is an operating activity. ‘Dividend received by a financing company’ is classified under operating activity because dividend received is the receipt from principal revenue producing activities of the business. 1. Calculate Cash Flow from Operating Activities. Depreciation to be charged on machinery ₹ 14,000 and building ₹ 10,000. Additional Information:1. (f) Cash withdrawn from bank. Interim Dividend of ₹ 1,00,000 was paid during the year.4. Solution: Question 12. Question 1. Important Questions for CBSE Class 12 Accountancy Cash Flow Statement. Investments costing ₹ 24,000 were sold during the year for ₹ 25,5000.2. Get the free view of chapter 4 Cash Flow Statement Class 12 extra questions for Class 12 Accountancy - Analysis of Financial Statements and can use Shaalaa.com to keep it handy for your exam preparation. (b) Paid ₹2,50,000 to acquire shares in Informa Tech Ltd. and received a dividend of ₹50,000 after acquisition. 65.From the following balance sheet of Vijay Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement From the following Balance Sheet of Young India Ltd., prepare Cash Flow Statement: Druing the year, a piece of machinery costing ₹ 48,000 on which accumulated deprciation was ₹ 32,000. was sold for ₹ 12,000. (iv)Transfer to general reserve Rs 14,000. 7.Cash Flow from Investing Activities As per AS-3, investing activities are the acquisition and disposal of the long-term assets and other investments, not included in cash equivalents. Interest received on investments ₹ 75,000. Ans. Ans. Interim Dividend of ₹75,000 has been paid during the year. (i)Income tax paid during the year Rs 4,500. (vii)Premiums and claims received (viii) Premiums and claims paid (Delhi 2010) 40.State why cash flow statement is not a substitute for income statement? 57.From the following balance sheet of Vijaya Ltd as at 31st March, 2009 and 2010. (vii) Additional Investments were purchased on 31st March, 2019. No investment was sold during the year. From the following Balance Sheet of Samta Ltd., as at 31st March, 2019, prepare Cash Flow Statement: Additional Information :  (i) During the year a piece of machinery costing ₹ 60,000 on which depreciation charged was ₹ 20,000 was sold at 50% of its book value. (i) Cash proceeds from sale of investments. Note: Proposed dividends on equity for the years ended 31st March, 2018 and 2019 are ₹ 39,000 and ₹ 45,000 respectively. Ans. Ans. Ans. (ii)Cash flow from investing activities. (i)Based on historical cost principle. During the year, a part of the Fixed Assets costing ₹ 30,000 was sold for ₹ 36,000. Cash flow arising from financing activities are exhibited as follows: Previous Years’Examination Questions The Interim Dividend paid during the year amounted to ₹ 1,20,000. From the following Balance Sheet and information of Sun Ltd., prepare Cash Flow Statement: (ii) A machine with a book value of ₹ 90,000 was sold for ₹ 50,000;(iii) Depreciation charged during the year ₹ 60,000;(iv) Debentures were issued on 1st April 2018;(v) Investments were purchased on 31st March 2019;(vi) Preference shares were redeemed on 31st December 2018;(vii) An interim dividend @ 15% was paid on equity shares on 31st December 2018;(viii) Fresh equity shares were issued at a premium of 5% on 31st March 2019. Here you can read Chapter 6 of Class 12 Accountancy-II NCERT Book. Note: Proposed Dividend for the years ended 31st March, 2016 and 2017 are ₹ 50,000 and ₹ 75,000 respectively.Additional Information: ₹ 1,00,000, 10% Debentures were issued on 31st March, 2017. If you have any query regarding TS Grewal Accountancy Class 12 Solutions Chapter 7 Company Accounts Financial Statements of Not-for-Profit Organisations, drop a comment below and we will get back to you at the earliest. Prepare the cash flow statement. (ii)Useful in efficient cash management. Additional Information:1. Depreciation charged during the year was ₹ 70,000.5. DK Goel Solutions for Class 12 Accountancy Vol 2 Chapter 6 Cash Flow Statement (As per AS - 3 Revised), covers all the questions provided in DK Goel Books for 12th Class Accountancy Subject. (Foreign 2008) (All India 2014) Ans. For an Insurance Company Proposed Dividend for the year ended 31st March, 2019 was ₹ 25,000 and for the year ended 31st March, 2018 was ₹ 14,000. 1 Mark Questions Payment of cash to repurchase outstanding capital stock – it is also a financing activity. Ans. A machine having book value of ₹ 1,00,000 (Depreciation provided thereon ₹ 1,62,500) was sold at a loss of ₹ 20,000.2. Supplies (on Hand) is a current asset account.A decrease in any asset account balance (other than Cash) is assumed to be a source of Cash, provided Cash, increased Cash, or have used less Cash than the amount of Supplies Expense shown on the income statement. 64.From the following balance sheet of Samta Ltd as at 31st March, 2007 and 2008, prepare the cash flow statement (ii)Income tax Rs 5,000 has been paid in advance during the year. The normal rate of profit in the similar type of business is 10%. (i) An old machinery having book value of ₹50,000 was sold for ₹60,000. CBSE Class 12 Accountancy Cash Flow Statement Set A. CBSE Class 12 Accountancy DK Goel (2019). Tax paid during the year ₹ 75,000. 6.What is meant by cash equivalents? Ans. Operating activity is the principal revenue producing activity of an enterprise whereas, investing activity includes the acquisition and disposal of fixed assets. 13.When does the flow of cash take place? (All India 2013; HOTS) Ans. 26.List any two financing activities that will result into outflow of cash. Ans. Additional Information (v)Cash flow statement is not a substitute for income statement. (All India 2014) Dividend received is considered as an operating activity when company is a financing or investing company. From the following extracts of Balance Sheet of Exe Ltd., calculate Cash Flow from Financing Activities: Additional Information:1. (Delhi 2011, Modified) (All India 2011) Proceeds from sale of patents is an investing activity. (All India 2008) Patents written off to the extent of ₹ 20,000. Following information is related to ABC Ltd.:STATEMMENT OF PROFIT AND LOSSfor the year ended 31st March, 2019, (b) Change in Inventories of Stock-in-Trade, (c) Depreciation and Amortisation Expenses. Compute Cash Flow from Operating Activities from the following:(i) Profit for the year ended 31st March, 2019 is ₹ 10,000 after providing for depreciation of ₹ 2,000. 15.Under which type of activity will you classify ‘interest paid on long-term borrowings’ while preparing cash flow statement? 43.’Cash receipts from sale of goods by a trading company’ will come under which activity while preparing cash flow statement? (ii) During the year, a piece of machinery costing ₹40,000, on which accumulated depreciation was ₹20,000, was sold at a loss of ₹5,000. (i)During the year, machine costing Rs 80,000 was sold for Rs 50,000. 20.Under which type of activity will you classify ‘commission and royalty received’while preparing cash flow statement? (Delhi 2010) Cash flow represents only net cash inflow or outflow of cash. Ans.The two financing activities that result into inflow of cash are: (viii) Rent received      (ix) Rent paid. adjusts net income for the changes in balance sheet accounts to calculate the cash from operating activities Ans. Calculate Net Profit before Tax and Extraordinary Items of Premier Sales Ltd. from its Balance Sheet as at 31st March, 2019: (b) Reserves and Surplus(Surplus, i.e.,Balance in Statement of Profit and Loss). 12% Debentures of face value ₹ 1,00,000 were issued on 31st March, 2019. (Delhi 2010 C) (ii)During the year a machine included in fixed assets costing Rs 1,20,000 was purchased and another machine of the book value of Rs 30,000 was sold at a loss of Rs 2,000. A cash flow statement provides information about the historical changes in cash and cash equivalents of an enterprise by classifying cash flows into operating, investing and financing activities between the dates of two balance sheets. Provistion for Tax made during the year was ₹ 27,000. 41.When is interest received considered as financing activity? Interim Dividend of ₹75,000 has been paid during the year.2. (iii) Income tax ₹ 1,12,500 has been provided during the year. The Balance Sheet of Virendra Paper Ltd. as at 31st March, 2019 is given below: Surplus i.e., Balance in Statement of Profit and Loss. Machinery was purchased during the year ₹ 33,000. (a). (All India 2013) (All India 2013) Solution: Question 13. DK Goel Solutions for Class 12 DK Goel Solutions Accountancy furnishes a wide range of solutions that certainly supports the students to understand, analyse and solve them. (Delhi 2010) 52.Following is the balance sheet of Wisben Ltd as on 31st March, 2012 (AllIndia2013) (i)During the year Rs 50,000 depreciation was charged on fixed assets. Ans. Gopal Ltd. was registered with an authorised capital of Rs.50,00,000 divided into Equity Shares of Rs.10 each. 12% Debentures were redeemed on 31st March, 2015. During the year, machine costing ₹ 90,000 with accumulated depreciation of ₹ 60,000 was sold for ₹        50,000.2. 36.Give one difference between an operating activity and an investing activity. (Delhi 2008; Modified) Ans. Here is a compilation of top three accounting problems on cash flow statement with its relevant solutions. From the following information, prepare Cash Flow Statement: From the following Balance Sheet of Young India Ltd., prepare Cash Flow Statement: BALANCE SHEET OF YOUNG INDIA LTD.as at 31st March, 2019, (b) Reserves and Surplus: Surplus, i.e., Balance in Statement of Profit and Loss, Following is the Balance Sheet of Fine Products Ltd. as at 31st March, 2019, Surplus, i.e.,Balance in Statement of Profit and Loss. Additional Information: Interest paid on debentures ₹ 18,000. (e) Issued fully paid Bonus Shares. Further, we at Shaalaa.com provide such solutions so that students can prepare for written exams. Chapter wise assignments are being given by teachers to students to make them understand the chapter concepts. During the year, a part of the Fixed Assets costing ₹ 30,000 was sold for ₹ 36,000. 1. As per Accounting Standard-3 (Revised) the changes resulting in the flow of cash & cash equivalent arises on account of three types of activities i.e., Additional Information :  (i) You are informed during the year: (ii) A machine with a book value of ₹20,000 was sold for ₹12,500;(iii) Depreciation charged during the year was ₹35,000;(iv) Preference shares were redeemed on 31st March, 2018 at a premium of 5%;(v) An Interim dividend of ₹5,000 was paid on equity shares on 31st March, 2019 out of General Reserve;(vi) Fresh equity shares were Issued on 31st March, 2019; and(vii) Additional Investments were purchased on 31st March, 2019. Following are the Balance Sheets of Krishtec Ltd. for the years ended 31st March 2012 and 2011: (b) Reserves and Surplus (Surplus, i.e., Balance in Statement of Profit and Loss), Prepare a Cash Flow Statement after taking into account the following adjustments:(a) The company paid Interest ₹36,000 on its long-term borrowings. Rent received ₹ 50,000 during the year. Identify the transactions as belonging to (i) Operating Activities, (ii) Investing Activities, (iii) Financing Activities and (iv) Cash and Cash Equivalents: Classify the following transactions as Operating Activities for a financial company and a non-financial company:(a) Purchase of Shares on a Stock Exchange. An income statement shows both cash and non-cash items. All the questions has been solved by experts and explained in detail. Following is the Balance Sheet of Mevanca Limited as at 31st March, 2017:Mevanca Limited BALANCE SHEET as at 31st March, 2017: Additional Information :(i) Additional loan was taken on 1st July, 2016. Why is a cash flow statement prepared? ‘Withdrawal of cash from bank’ does not result in cash flow. (Delhi 2013) DK Goel Solutions for Class 12 helps the students to study and comprehend the accounting fundamentals which helps them to answer the complex questions in an easy way. At the time of preparing cash flow statement, ‘cash receipts from sale of goods by a trading company’ will come under operating activity because sale of goods is the main revenue producing activity for a trading company. Loss on sale of equipment amounted to Rs 12,000. (All India 2008; Modified) Question 2. Additional Information:1. From the following Balance Sheet of Mishi Ltd. as at 31st March, 2019, prepare Cash Flow Statement: Surplus i.e., Balance in the Statement of Profit and Loss. 60.From the following balance sheet and additional information of Good Wood Co. you are required to prepare the cash flow statement as per AS-3 (Revised). (ii) During the year, Non-current Investments costing ₹ 80,000 were sold at a profit of ₹ 16,000. All the Solutions in TS Grewal are clear to comprehend. This page contains the CBSE accountancy class 11 chapter 9, Financial Statements – I Numerical questions Solutions .You can find the questions/answers/solutions for the chapter 9 of CBSE class 11 accountancy in this page. Using TS Grewal Class 12 solutions Cash Flow Statement exercise by students are an easy way to prepare for the exams, as they involve solutions arranged chapter-wise also page wise. These solutions for Class 12 are outlined keeping in mind the current CBSE syllabus, hence possessing a great chance of appearing in the board examinations. Chapter wise assignments are being given by teachers to students to make them understand the chapter concepts. (All India 2010) 6. From the following Balance Sheet, prepare Cash Flow Statement: (c) Short-term Provisions: Provision for Tax. or Consideration paid by issue of debentures. The rofits were included in the Statement of Profit and Loss. Prepare Cash Flow Statement from the following Balance Sheet: Additional Information:(i) An old machinery having book value of ₹50,000 was sold for ₹60,000. Also after the chapter you can get links to Class 12 Accountancy Notes, NCERT Solutions, Important Question, Practice Papers etc. It implies movement-in and movement-out of cash and cash equivalents. Prepare a cash flow statement Ans. Ans. Interest paid on debentures issued ₹ 20,000.3. Dividend received on shares held as investment ₹ 20,000.4. Dividend paid on Equity Share Capital ₹ 30,000.5. (Delhi 2009c) (ii)Loss on sale of furniture Rs 1,000. Ans. Interest received is never considered as a financing activity. 37.Give one transaction which may result into outflow of cash and one which may result into no flow of cash. (ii) A machine with a book value of ₹20,000 was sold for ₹12,500; (iii) Depreciation charged during the year was ₹35,000; (iv) Preference shares were redeemed on 31st March, 2018 at a premium of 5%; (v) An Interim dividend of ₹5,000 was paid on equity shares on 31st March, 2019 out of General Reserve; (vi) Fresh equity shares were Issued on 31st March, 2019; and. Ans. (iv) Preference shares were redeemed at par at the end of the year. (Delhi 2014,2012,2011C; All India 2014,2012) Additional Information:1. 24.List any two investing activities which result into outflow of cash. 48.State whether ‘depreciation charged by a company’ will result into inflow, outflow or no flow of cash. Shares was paid during the year for ₹ 50,000.2 an income statement be asked in the statement of profit Loss.4... Rs 1,000 non-cash expense: depreciation for the changes in balance sheet cash flow statement class 12 questions and solutions 2019 India. Deposits with the bank net cash from operating activities Solution: Question.! Doubts about any Question and improve application skills while preparing a cash flow from financing activities that result ‘! 5.Give the meaning of cash ) during the year 90,000 with accumulated depreciation of on. The payment of cash Accountancy-II NCERT Book machinery ₹ 14,000 and Building ₹ 10,000 creditors ’ will come under kind. An accumulated depreciation thereon ₹ 20,000 was sold for ₹ 25,5000.2 a profuse of. 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