List of top Accountancy Questions on Cash Flow Statement asked in CBSE CLASS XII, CBSE Compartment XII

From the following information obtained from the books of 'Ajanta Ltd.', calculate Cash from Operations: Net Profit for the year ended 31st March, 2025 after charging depreciation of ₹ 80,000 and after writing off goodwill ₹ 10,500 was ₹ 4,90,000. Additional Information:
Statement I: In case of non-financial enterprises, payment of interest and dividend are classified as financing activities. Statement II: In case of financial enterprises, payment of interest and dividend are classified as investing activities. Choose the correct option from the following:
When an arithmetic expression or function is executed, the value produced is known as:
The following information has been extracted from the books of Ram Lal Ltd.:

Comparative Financial Data as on 31st March, 2024 and 2023

Particulars31.03.2024 (₹)31.03.2023 (₹)
Surplus (P&L)17,00,0008,00,000
Patents--50,000
Sundry Debtors5,80,0004,20,000
Sundry Creditors1,40,00060,000
Cash and Cash Equivalents2,00,00090,000
Additional Information: Interim dividend paid during the year was \textrupee{ 1,20,000}.
Which of the following transactions will result in outflow of cash?
In case of a non-financial enterprise, payment of dividend is considered as a/an:
Which of the following item is not included in cash and cash equivalents?
Statement-I: Snow Limited earned a profit of \rupee 2,00,000 after charging depreciation of \rupee 50,000 on machinery. So, operating profit before working capital changes would be \rupee 2,50,000.
Statement-II: Depreciation is added back to net profit as it does not result in any cash flow.
Choose the correct option from the following:
Short-term highly liquid investments qualify as cash equivalents if they are realisable into known amounts of cash from the date of acquisition within a period of :
Statement I: Snow Ltd. made a net profit of ₹ 5,00,000 after taking into consideration interest on investment of ₹ 1,00,000. Operating profit before working capital changes would be ₹ 4,00,000.
Statement II: To calculate operating profit, before working capital changes, interest on investment is subtracted from net profit because it is a non-operating income.
Choose the correct option:
Cash Flow Statement is prepared in accordance with:

\(\textit{Statement I:}\) In case of non-financial enterprises, payment of interest and dividends are classified as financing activities, whereas receipt of interest and dividends are classified as investing activities. 
\(\textit{Statement II:}\) Investing and financing transactions that require the use of cash or cash equivalents, should be excluded from cash flow statement. 
Choose the correct alternative from the following:

Which of the following transactions will not result in the inflow of cash ?
Calculate 'Cash Flows from Investing Activities' from the given information:

Comparative Statement of Assets

Particulars31.03.2024 (₹)31.03.2023 (₹)
10% Long Term Investments2,50,0004,50,000
Plant and Machinery8,00,0006,00,000
Goodwill1,40,0001,00,000
Investment in shares of Pinnacle Ltd.14,00,0005,00,000
Patents-1,50,000
From the following information, calculate Cash Flows from Financing Activities :
Particulars 31-03-2024 (₹)31-03-2023 (₹)
Equity Share Capital12,00,0008,00,000
11% Debentures3,00,0004,00,000
Securities Premium1,40,0001,00,000
Additional Information :
Interest paid on debentures amounted to ₹ 40,000.
From the following information, calculate Cash Flows from Investing Activities :
Particulars 31-03-2024 (₹)31-03-2023 (₹)
Machinery (at cost)3,80,0003,00,000
Accumulated Depreciation62,00045,000
Additional Information :
A machine costing ₹ 50,000 on which accumulated depreciation was ₹ 20,000 was sold at a profit of 10%.
Statement– I : Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Statement– II : Cash payments to acquire fixed assets including intangibles and capitalised research and development results in cash outflow from investing activities.
Choose the correct option from the following :
Which of the following statements is incorrect ?
Cash payments to suppliers for goods and services.
Dividend received from investments in other enterprises.
Cash receipts from royalties, fees, commissions and other revenues.
Cash repayments of amounts borrowed.
Which of the following are operating activities for the purpose of preparing cash flow statement?
Cash payments to suppliers for goods and services.
Dividend received from investments in other enterprises.
Cash receipts from royalties, fees, commissions and other revenues.
Cash repayments of amounts borrowed.
From the following details, calculate Cash Flow from Investing Activities: - Purchase of Machinery Rs 1,50,000
- Sale of Land Rs 80,000
- Purchase of Investments Rs 50,000
- Interest received Rs 8,000
From the following Balance Sheet of Bose Ltd. as at 31st March, 2024, calculate ‘Cash Flows from Operating Activities’.
Show the following items under major heads and sub-heads (if any) in the Balance Sheet of the company as per Schedule III, Part I of the Companies Act, 2013:
(a) Stock-in-trade
(b) Motor Vehicles
(c) Provision for tax
The current ratio of Jack Ltd. is 3.2 : 1 and the quick ratio is 1.5 : 1.
The excess of current assets over quick assets was represented by inventories which were Rs. 68,000.
Calculate:

[(i)] Current Assets
[(ii)] Quick Assets
[(iii)] Current Liabilities
The following information has been extracted from the books of Lata Ltd.:
\begin{tabular}{|l|r|r|} \hline Particulars & 31.3.2024 (Rs.) & 31.3.2023 (Rs.)
\hline Machinery (Cost) & 70,00,000 & 50,00,000
Accumulated Depreciation & 10,00,000 & 8,00,000
\hline \end{tabular} \vspace{0.25cm} Additional Information:
(i) During the year, a piece of machinery costing Rs. 1,40,000 on which accumulated depreciation was Rs. 90,000, was sold at a gain of Rs. 10,000.
(ii) Depreciation charged during the year amounted to Rs. 2,90,000.
Calculate: Cash Flows from Investing Activities
The activities that result in changes in the size and composition of the owners’ capital and borrowings of the enterprise are called \underline{\hspace{2cm}}.