CBSE Class 12 > Class 12 Notes > Cash Flow Statements
Cash Flow Statements
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Page 1 Chapter 6 Cash Flow Statement (As per AS – 3 Revised) Question 1 Classify the following into: Operating activities Investing activities Financing activities Cash equivalents, while preparing a cash flow statement 1. Cash sales 2. Cash received from trade receivables 3. Purchase of building 4. Sale of building 5. Issue of share capital or Debentures 6. Buy-back of equity shares 7. Dividend paid 8. Interest paid on Debentures or Long-term loans by (a) Finance company (b) Non-finance company 9. Cash purchases 10. Cash paid to trade payables 11. Redemption of debentures and preference shares 12. Repayment of Long-term loan 13. Office expenses 14. Selling and distribution expenses 15. Manufacturing expenses 16. Purchase of goodwill 17. Sale of patents 18. Purchase of investments 19. Sale of investments by (a) Finance company (b) Non-finance company 20. Commission and royalty received 21. Interest received on investments by (a) Finance company (b) Non- finance company 22. Dividend received on shares by (a) Finance company (b) Non-finance company 23. Rent paid 24. Rent received if (a) Company’s main business is property business (b) Other business 25. Income tax paid 26. Income tax refund received 27. Bank balance 28. Short-term deposits in the bank Page 2 Chapter 6 Cash Flow Statement (As per AS – 3 Revised) Question 1 Classify the following into: Operating activities Investing activities Financing activities Cash equivalents, while preparing a cash flow statement 1. Cash sales 2. Cash received from trade receivables 3. Purchase of building 4. Sale of building 5. Issue of share capital or Debentures 6. Buy-back of equity shares 7. Dividend paid 8. Interest paid on Debentures or Long-term loans by (a) Finance company (b) Non-finance company 9. Cash purchases 10. Cash paid to trade payables 11. Redemption of debentures and preference shares 12. Repayment of Long-term loan 13. Office expenses 14. Selling and distribution expenses 15. Manufacturing expenses 16. Purchase of goodwill 17. Sale of patents 18. Purchase of investments 19. Sale of investments by (a) Finance company (b) Non-finance company 20. Commission and royalty received 21. Interest received on investments by (a) Finance company (b) Non- finance company 22. Dividend received on shares by (a) Finance company (b) Non-finance company 23. Rent paid 24. Rent received if (a) Company’s main business is property business (b) Other business 25. Income tax paid 26. Income tax refund received 27. Bank balance 28. Short-term deposits in the bank 29. Investment in the short term or marketable securities Solution: Operating activities: 1. Cash sales 2. Cash received from trade receivables 3. Interest paid on Debentures or Long-term loans by (a) Finance company 4. Cash purchases 5. Cash paid to trade payables 6. Office expenses 7. Selling and distribution expenses 8. Manufacturing expenses 9. Sale of investments by (a) Finance company 10. Commission and royalty received 11. Interest received on investments by (a) Finance company 12. Dividend received on shares by (a) Finance company 13. Rent paid 14. Rent received if (a) Company’s main business is property business 15. Income tax paid 16. Income tax refund received Investing activities: 1. Purchase of building 2. Sale of building 3. Purchase of goodwill 4. Sale of patents 5. Purchase of investments 6. Sale of investments by (b) Non-finance company 7. Interest received on investments by (b) Non-finance company 8. Dividend received on shares by (b) Non-finance company 9. Rent received if (b) Other business Financing activities: 1. Issue of share capital or Debentures 2. Buy-back of equity shares 3. Dividend paid 4. Interest paid on Debentures or Long-term loans by (b) Non-finance company 5. Redemption of debentures and preference shares 6. Repayment of Long-term loan Cash Equivalents: Page 3 Chapter 6 Cash Flow Statement (As per AS – 3 Revised) Question 1 Classify the following into: Operating activities Investing activities Financing activities Cash equivalents, while preparing a cash flow statement 1. Cash sales 2. Cash received from trade receivables 3. Purchase of building 4. Sale of building 5. Issue of share capital or Debentures 6. Buy-back of equity shares 7. Dividend paid 8. Interest paid on Debentures or Long-term loans by (a) Finance company (b) Non-finance company 9. Cash purchases 10. Cash paid to trade payables 11. Redemption of debentures and preference shares 12. Repayment of Long-term loan 13. Office expenses 14. Selling and distribution expenses 15. Manufacturing expenses 16. Purchase of goodwill 17. Sale of patents 18. Purchase of investments 19. Sale of investments by (a) Finance company (b) Non-finance company 20. Commission and royalty received 21. Interest received on investments by (a) Finance company (b) Non- finance company 22. Dividend received on shares by (a) Finance company (b) Non-finance company 23. Rent paid 24. Rent received if (a) Company’s main business is property business (b) Other business 25. Income tax paid 26. Income tax refund received 27. Bank balance 28. Short-term deposits in the bank 29. Investment in the short term or marketable securities Solution: Operating activities: 1. Cash sales 2. Cash received from trade receivables 3. Interest paid on Debentures or Long-term loans by (a) Finance company 4. Cash purchases 5. Cash paid to trade payables 6. Office expenses 7. Selling and distribution expenses 8. Manufacturing expenses 9. Sale of investments by (a) Finance company 10. Commission and royalty received 11. Interest received on investments by (a) Finance company 12. Dividend received on shares by (a) Finance company 13. Rent paid 14. Rent received if (a) Company’s main business is property business 15. Income tax paid 16. Income tax refund received Investing activities: 1. Purchase of building 2. Sale of building 3. Purchase of goodwill 4. Sale of patents 5. Purchase of investments 6. Sale of investments by (b) Non-finance company 7. Interest received on investments by (b) Non-finance company 8. Dividend received on shares by (b) Non-finance company 9. Rent received if (b) Other business Financing activities: 1. Issue of share capital or Debentures 2. Buy-back of equity shares 3. Dividend paid 4. Interest paid on Debentures or Long-term loans by (b) Non-finance company 5. Redemption of debentures and preference shares 6. Repayment of Long-term loan Cash Equivalents: 1. Bank balance 2. Short-term deposits in the bank 3. Investment in the short term or marketable securities Question 2 The following is the position of current assets and current liabilities of A Ltd. 31.3.2018 ? 31.3.2019 ? Provision for doubtful debts 1,000 – Short-term loans 10,000 19,000 Creditors 15,000 10,000 Bills payable 20,000 40,000 The company incurred a loss of ?. 45,000/- during the year. Calculate cash from operating activities. Solution: CALCULATION OF CASH FROM OPERATING ACTIVITIES For the year ended 31st March 2019 ? ? Net loss for the year (45,000) Adjustments for non-cash and non-operating items: Less: Decrease in provision for doubtful debts (1,000) 46,000 Operating loss before working capital changes Add: Increase in current liabilities: Bills payable 20,000 (26,000) Less: Decrease in current liabilities: Creditors (5,000) Cash used (or lost) in Operating Activities (31,000)Read More
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Apr 19, 2026 Last updated
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