{"id":76700,"date":"2022-02-14T19:48:19","date_gmt":"2022-02-14T14:18:19","guid":{"rendered":"https:\/\/infinitylearn.com\/surge\/?p=76700"},"modified":"2025-02-05T12:30:35","modified_gmt":"2025-02-05T07:00:35","slug":"important-questions-for-cbse-class-12-accountancy-cash-flow-statement","status":"publish","type":"post","link":"https:\/\/infinitylearn.com\/surge\/study-material\/cbse-notes\/class-12\/accountancy\/important-questions-for-cbse-class-12-accountancy-cash-flow-statement\/","title":{"rendered":"Important Questions for CBSE Class 12 Accountancy Cash Flow Statement"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_37 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" style=\"display: none;\"><label for=\"item\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input type=\"checkbox\" id=\"item\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' style='display:block'><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/infinitylearn.com\/surge\/study-material\/cbse-notes\/class-12\/accountancy\/important-questions-for-cbse-class-12-accountancy-cash-flow-statement\/#CBSE_Class_12_Accountancy_Cash_Flow_Statement_-_Important_Questions\" title=\"CBSE Class 12 Accountancy Cash Flow Statement &#8211; Important Questions\">CBSE Class 12 Accountancy Cash Flow Statement &#8211; Important Questions<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/infinitylearn.com\/surge\/study-material\/cbse-notes\/class-12\/accountancy\/important-questions-for-cbse-class-12-accountancy-cash-flow-statement\/#Previous_Years_Examination_Questions_-_1_Mark_Questions\" title=\"Previous Year&#8217;s Examination Questions &#8211; 1 Mark Questions\">Previous Year&#8217;s Examination Questions &#8211; 1 Mark Questions<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Class_12_Accountancy_Cash_Flow_Statement_-_Important_Questions\"><\/span>CBSE Class 12 Accountancy Cash Flow Statement &#8211; Important Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>1.Cash Flow Statement<\/strong><\/p>\n<p>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.<br \/>\nThe Revised Accounting Standard-3 has made it mandatory for all listed companies to prepare and present a cash flow statement along with other financial statements on annual basis.<\/p>\n<p><strong>2.Cash Flows<\/strong> Cash flows are inflows and outflows of cash and cash equivalent. It implies movement-in and movement-out of cash and cash equivalents. Receipt of cash from a non-cash item is termed as \u2018cash inflow\u2019, while cash payment in respect of such item is termed as \u2018cash outflow\u2019.<br \/>\n<strong>Cash<\/strong> Cash comprises of cash in hand and demand deposits with the bank.<br \/>\n<strong>Cash Equivalents<\/strong> Cash equivalents are \u2018short-term highly liquid investments that are  readily convertible into known amount of cash and which are subjected to an insignificant risk of change in value\u2019.<\/p>\n<p><strong>3.Objectives of Cash Flow Statement<\/strong><br \/>\n(i)Useful in short-term financial planning.<br \/>\n(ii)Useful in efficient cash management.<br \/>\n(iii)Helpful in formulation of business policies.<br \/>\n(iv)Assists in preparation of cash budget.<br \/>\n(v)Used for assessment of cash flow from various activities, viz operating, investing and financing activities.<\/p>\n<p><strong>4.Limitations of Cash Flow Statement<\/strong><br \/>\n(i)Based on historical cost principle.<br \/>\n(ii)Based on secondary data.<br \/>\n(iii)Ignores non-cash transactions.<br \/>\n(iv)No adherence of basic accounting principles.<br \/>\n(v)Cash flow statement is not a substitute for income statement.<\/p>\n<p><strong>5.Classification of Business Activities<\/strong> Accounting Standard-3 (Revised) requires that the changes resulting in inflows and outflows of cash and cash equivalents will be classified into following three activities:<br \/>\n(i) Cash flow from operating activities.<br \/>\n(ii)Cash flow from investing activities.<br \/>\n(iii)Cash flow from financing activities.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Previous_Years_Examination_Questions_-_1_Mark_Questions\"><\/span>Previous Year&#8217;s Examination Questions &#8211; 1 Mark Questions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>1.Why is specific disclosure of cash flow from financing activities important while preparing cash flow statement?    (All India 2014)<\/strong><br \/>\n<strong>Ans.<\/strong> 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.<\/p>\n<p><strong>2.Why is separate disclosure of cash flow from investing activities important while preparing cash flow statement? (All India 2014)<\/strong><br \/>\n<strong>Ans.<\/strong> Separate disclosure of cash flows from investing activities is important because they represent to which investment have been made for resources, intended to generate future income and cash flows.<\/p>\n<p><strong>3.Dividend paid by a financial company is classified under which type of activity, while preparing cash flow statement? (Compartment 2014)<\/strong><br \/>\n<strong>Ans.<\/strong> It is classified under \u2018financing activity\u2019.<\/p>\n<p><strong>4.State the purpose or objective of preparing a cash flow statement.(Delhi 2014,2012,2011C; All India 2014,2012)<\/strong><br \/>\n<strong>or<\/strong><br \/>\n<strong>Why is a cash flow statement prepared?  (Delhi 2010 c)<\/strong><br \/>\n<strong>Ans.<\/strong> 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.<\/p>\n<p><strong>5.Give the meaning of cash (All India 2014; Delhi 2011)<\/strong><br \/>\n<strong>Ans<\/strong>. \u2018Cash flow\u2019 implies inflow and outflow of cash and cash equivalents. Receipt of cash from an item other than cash and cash equivalents is termed as \u2018cash inflow\u2019 while cash payment in respect of such item is termed as \u2018cash outflow\u2019.<\/p>\n<p><strong>6.What is meant by cash equivalents? (All India 2014,2011; Delhi 2014,2011 c)<\/strong><br \/>\n<strong>Ans.<\/strong> Cash equivalents mean short-term highly liquid investments that are readily convertible into known amount of cash and which are subjected to an insignificant risk of change in value.<\/p>\n<p><strong>7.State the meaning of cash flow statement. (All India 2014,2014 c, 2011)<\/strong><br \/>\n<strong>Ans.<\/strong> 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.<\/p>\n<p><strong>8.State with reason whether the issue of 9% debentures to the vendors for the purchase of machinery of Rs 50,000 will result into inflow, outflow or no flow of cash.(All India 2014 (C), 2009)<\/strong><br \/>\n<strong>Ans.<\/strong> There is no flow of cash by the issue of 9% debentures to the vendors for the purchase of machinery of Rs 50,000 because this transaction will not change the balance of cash and cash equivalents.<\/p>\n<p><strong>9.What is meant by \u2018cash from operating activities\u2019? (Delhi 2013)<\/strong><br \/>\n<strong>Ans.<\/strong> \u2018Cash from operating activities\u2019 are the principal revenue producing activities of the enterprise and other activities that are not investing or financing activities.<\/p>\n<p><strong>10.Under which type of activity will you classify \u2018dividend received by a finance company\u2019 while preparing cash flow statement?  (Delhi 2013; hots)<\/strong><br \/>\n<strong>Ans.<\/strong> Dividend received by a finance company is an operating activity.<\/p>\n<p style=\"text-align: center;\"><strong>Also Check: <a href=\"https:\/\/infinitylearn.com\/surge\/study-material\/cbse-notes\/class\/accountancy\/important-questions-for-cbse-class-12-accountancy-settlement-of-amount-due-to-retiring-partner\/\">Important Questions for CBSE Class 12 Accountancy Settlement of Amount Due to Retiring partner<\/a><\/strong><\/p>\n<p><strong>11.State with reason whether \u2018purchase of fixed asset on long-term deferred payment\u2019 would result in inflow, outflow or no flow of cash.(Delhi 2013; hots)<\/strong><br \/>\n<strong>Ans.<\/strong> No flow of cash because no cash is involved in this transaction.<\/p>\n<p><strong>12.Under which type of activity will you classify \u2018refund of income tax received\u2019 while preparing the cash flow statement?  (Delhi 2013)<\/strong><br \/>\n<strong>Ans.<\/strong> Operating activity.<\/p>\n<p><strong>13.When does the flow of cash take place? (Delhi 2013)<\/strong><br \/>\n<strong>Ans<\/strong>. Cash flow arises when the net effect of a transaction either increases or decreases the amount of cash or cash equivalent.<\/p>\n<p><strong>14.State with reason whether \u2018discount received on making payment to suppliers\u2019 would result into inflow, outflow or no flow of cash.  (All India 2013)<\/strong><br \/>\n<strong>Ans<\/strong>. Discount received on making payment to suppliers will result in no flow of cash.<\/p>\n<p><strong>15.Under which type of activity will you classify \u2018interest paid on long-term borrowings\u2019 while preparing cash flow statement?(AllIndia2013)<\/strong><br \/>\n<strong>Ans<\/strong>. Interest paid on long-term borrowings is a financing activity.<\/p>\n<p><strong>16.State with reason whether \u2018old furniture written-off\u2019 would result into inflow\/outflow or no flow of cash.(All India 2013)<\/strong><br \/>\n<strong>Ans.<\/strong> Old furniture written-off will result in no flow of cash.<\/p>\n<p><strong>17.Under which type of activity will you classify \u2018proceeds from sale of investment\u2019 while preparing cash flow statement?(Delhi 2013)<\/strong><br \/>\n<strong>Ans.<\/strong> Proceeds from sale of investments is an investing activity.<\/p>\n<p><strong>18.Under which type of activity will you classify \u2018proceeds from sale of patents\u2019 while preparing cash flow statement? (All India 2013)<\/strong><br \/>\n<strong>Ans.<\/strong> Proceeds from sale of patents is an investing activity.<\/p>\n<p><strong>19.Give an example of the activity which remains financing activity for every enterprise. (All India 2013; HOTS)<\/strong><br \/>\n<strong>Ans.<\/strong> Dividend paid.<\/p>\n<p><strong>20.Under which type of activity will you classify \u2018commission and royalty received\u2019while preparing cash flow statement?  (All India 2013)<\/strong><br \/>\n<strong>Ans.<\/strong> Commission and royalty received is an operating activity.<\/p>\n<p><strong>21.While preparing cash flow statement which type of activity is, \u2018payment of cash to acquire debenture by an investment company\u2019?  Delhi 2012)<\/strong><br \/>\n<strong>Ans.<\/strong> Operating activity.<\/p>\n<p><strong>22.While preparing cash flow statement which type of activity is, \u2018payment of cash to acquire shares by a trading company\u2019? (Delhi 2012)<\/strong><br \/>\n<strong>Ans.<\/strong> Investing activity.<\/p>\n<p><strong>23.State with reason whether \u2018deposit of cash into bank\u2019 will result into, inflow,outflow or no flow of cash. (Delhi 2011; hots)<\/strong><br \/>\n<strong>Ans.<\/strong> \u2018Deposit of cash into bank\u2019 does not result in cash flow. It is simply a movement between two components of cash and cash equivalents.<\/p>\n<p><strong>24.List any two investing activities which result into outflow of cash.(All India 2011; Delhi 2011 C)<\/strong><br \/>\n<strong>Ans.<\/strong> Two investing activities which result into outflow of cash are:<br \/>\n(i) Building purchased.<br \/>\n(ii) Investments purchased.<\/p>\n<p><strong>25.\u2019Payment of dividend\u2019 will come under which type of activity while preparing a cash flow statement?  (All India 2011; Delhi 2008)<\/strong><br \/>\n<strong>Ans.<\/strong> \u2018Payment of dividend\u2019 is classified as \u2018financing activity\u2019 while preparing a cash flow statement.<\/p>\n<p><strong>26.List any two financing activities that will result into outflow of cash.(All India 2011; Delhi 2011 C)<\/strong><br \/>\n<strong>Ans.<\/strong> Two financing activities that result into outflow of cash are:<br \/>\n(i) Redemption of debentures.<br \/>\n(ii) Interest paid on debentures.<\/p>\n<p><strong>27.Name any two financing activities that result into inflow of cash. (All India 2011) <\/strong><br \/>\n<strong>Ans.<\/strong>The two financing activities that result into inflow of cash are:<br \/>\n(i) Cash proceeds from issue of shares (ii) Cash proceeds from issue of debentures<\/p>\n<p><strong>28.Name any two investing activities that result into inflow of cash. (All India 2011) <\/strong><br \/>\n<strong>Ans.<\/strong>Two investing activities that result into inflow of cash are:<br \/>\n(i) Cash proceeds from sale of building.<br \/>\n(ii) Cash proceeds form sale of investments.<\/p>\n<p><strong>29.State with reason whether \u2018withdrawal of cash from bank\u2019 will result into, inflow,outflow or no flow Of cash.(Foreign 2011; HOTS)<\/strong><br \/>\n<strong>Ans.<\/strong> \u2018Withdrawal of cash from bank\u2019 does not result in cash flow. It is simply a movement between two components of cash and cash equivalents.<\/p>\n<p><strong>30.Under which type of activity will you classify \u2018issuing 9% debentures\u2019 while preparing cash flow statement?  (Delhi 2010)<\/strong><br \/>\n<strong>Ans.<\/strong> Financing activity.<\/p>\n<p><strong>31.Declaration of final dividend would result into inflow, outflow or no flow of cash.Give your answer with reason. (Delhi 2010)<\/strong><br \/>\n<strong>Ans.<\/strong> No flow of cash as final dividend is only declared, not yet paid.<\/p>\n<p><strong>32.Under which type of activity will you classify \u2018proceeds from sale of machinery\u2019 while preparing cash flow statement? (Delhi 2010)<\/strong><br \/>\n<strong>Ans.<\/strong> Investing activity.<\/p>\n<p><strong>33.Interest received on debentures would result into inflow, outflow or no flow of cash.(All India 2010)<\/strong><br \/>\n<strong>Ans.<\/strong> Cash inflow, because cash comes in due to interest received on debentures.<\/p>\n<p><strong>34.Give one difference between an operating activity and a financing activity.(Delhi 2010 C)<\/strong><br \/>\n<strong>Ans.<\/strong> Operating activity is the principal revenue producing activity of an enterprise whereas, financing activity are those activities which change the size and composition of owner\u2019s equity and borrowings of an enterprise.<\/p>\n<p><strong>35.Give any two transactions which result into \u2018inflow of cash\u2019. (All India2010)<\/strong><br \/>\n<strong>Ans.<\/strong> (i) Cash proceeds from sale of investments. (ii) Cash proceeds from issue of debentures.<\/p>\n<p><strong>36.Give one difference between an operating activity and an investing activity.(All India 2010)<\/strong><br \/>\n<strong>Ans.<\/strong> Operating activity is the principal revenue producing activity of an enterprise whereas, investing activity includes the acquisition and disposal of fixed assets.<\/p>\n<p><strong>37.Give one transaction which may result into outflow of cash and one which may result into no flow of cash.(All India 2010)<\/strong><br \/>\n<strong>Ans.<\/strong> Outflow of cash Purchase of investments. No flow of cash Cash deposited into the bank.<\/p>\n<p><strong>38.State why non-cash transactions are ignored while preparing a cash flow Statement? (Delhi; All India 2009)<\/strong><br \/>\n<strong>Ans<\/strong>. Non-cash transactions are ignored while preparing a cash flow statement because cash flow statement shows flow of cash and cash equivalents during a given period.<\/p>\n<p><strong>39.When is dividend received considered as an operating activity?(Delhi 2009; All India 2009; HOTS)<\/strong><br \/>\n<strong>Ans.<\/strong> Dividend received is considered as an operating activity when company is a financing or investing company.<\/p>\n<p><strong>40.State why cash flow statement is not a substitute for income statement?(Delhi 2009; All India 2009)<\/strong><br \/>\n<strong>Ans.<\/strong> An income statement shows both cash and non-cash items. It shows net income of the firm. Cash flow represents only net cash inflow or outflow of cash. So, cash flow statement can\u2019t be taken as substitute for income statement.<\/p>\n<p><strong>41.When is interest received considered as financing activity? (Delhi 2009; All India 2009)<\/strong><br \/>\n<strong>Ans.<\/strong> Interest received is never considered as a financing activity.<\/p>\n<p><strong>42.State with reason whether charging of depreciation on furniture will result into inflow, outflow or no flow of cash.(Delhi 2009c)<\/strong><br \/>\n<strong>Ans.<\/strong> There will be no flow of cash because depreciation on furniture is a non-cash expense.<\/p>\n<p><strong>43.\u2019Cash receipts from sale of goods by a trading company\u2019 will come under which activity while preparing cash flow statement? (Delhi 2009c)<\/strong><br \/>\n<strong>Ans.<\/strong> At the time of preparing cash flow statement, \u2018cash receipts from sale of goods by a trading company\u2019 will come under operating activity because sale of goods is the main revenue producing activity for a trading company.<\/p>\n<p><strong>44.Dividend received by a finance company will come under which activity while preparing a cash flow statement?(All India 2009; hots)<\/strong><br \/>\n<strong>Ans.<\/strong> \u2018Dividend received by a financing company\u2019 is classified under operating activity because dividend received is the receipt from principal revenue producing activities of the business.<\/p>\n<p><strong>45.State whether \u2018conversion of debentures into equity shares\u2019 by a financing company will result into inflow, outflow or no flow of cash?(Delhi 2008)<\/strong><br \/>\n<strong>Ans.<\/strong> \u2018Conversion of debentures into equity shares\u2019 does not result in cash flow. It is simply a movement between two components of financing activities.<\/p>\n<p><strong>46.State whether \u2018the payment of cash to creditors\u2019 will result into inflow, outflow or no flow Of cash. (All India 2008)<\/strong><br \/>\n<strong>Ans.<\/strong> It will result in outflow of cash.<\/p>\n<p><strong>47.\u2019Dividend paid by a manufacturing company\u2019 is classified under which kind of activity while preparing a cash flow statement?  (All India 2008)<\/strong><br \/>\n<strong>Ans.<\/strong> \u2018Dividend paid by a manufacturing company\u2019 is classified as a financing activity.<\/p>\n<p><strong>48.State whether \u2018depreciation charged by a company\u2019 will result into inflow, outflow or no flow of cash.  (All India 2008)<\/strong><br \/>\n<strong>Ans<\/strong>. There will be no flow of cash because depreciation is a non-cash expense.<\/p>\n<p><strong>49.\u2019Interest paid by an investment company\u2019 will come under which activity while preparing a cash flow statement? (All India 2008; hots )<\/strong><br \/>\n<strong>Ans.<\/strong> \u2018Interest paid by an investment company\u2019 is classified as an operating activity.<\/p>\n<p><strong>50.State whether the \u2018purchase of goods on credit\u2019 will result into inflow, outflow or no flow Of cash. (Foreign 2008)<\/strong><br \/>\n<strong>Ans.<\/strong> There is no flow of cash because purchase of goods on credit will not affect cash.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CBSE Class 12 Accountancy Cash Flow Statement &#8211; Important Questions 1.Cash Flow Statement Cash flow statement is a statement showing [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"CBSE Class 12 Accountancy Cash Flow","_yoast_wpseo_title":"CBSE Class 12 Accountancy Cash Flow - Important Questions with Solution","_yoast_wpseo_metadesc":"Get Important Questions for CBSE Class 12 Accountancy Cash Flow Statement. 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