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![NCERT solutions for अकाउंटन्सी कंपनी अकाउंट्स अँड अॅनालिसिस ऑफ फायनॅन्शियल स्टेटमेंट्स [इंग्रजी] इयत्ता १२ chapter 6 - Cash Flow Statement - Shaalaa.com](/images/accountancy-company-accounts-and-analysis-of-financial-statements-english-class-12_6:a62c05fff53f436ba0c471c69aa1d89e.jpg "NCERT solutions for अकाउंटन्सी कंपनी अकाउंट्स अँड अॅनालिसिस ऑफ फायनॅन्शियल स्टेटमेंट्स [इंग्रजी] इयत्ता १२ chapter 6 - Cash Flow Statement")
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Solutions for Chapter 6: Cash Flow Statement
Below listed, you can find solutions for Chapter 6 of CBSE NCERT for अकाउंटन्सी कंपनी अकाउंट्स अँड अॅनालिसिस ऑफ फायनॅन्शियल स्टेटमेंट्स [इंग्रजी] इयत्ता १२.
NCERT solutions for अकाउंटन्सी कंपनी अकाउंट्स अँड अॅनालिसिस ऑफ फायनॅन्शियल स्टेटमेंट्स [इंग्रजी] इयत्ता १२ 6 Cash Flow Statement Intext Questions [Pages 248 - 260]
Test Your Understanding – I
Classify the following activities into operating activities, investing activities, financing activities, cash equivalents.
| 1. | Purchase of machinery. |
| 2. | Proceeds from the issue of equity share capital. |
| 3. | Cash revenue from operations. |
| 4. | Proceeds from long-term borrowings. |
| 5. | Proceeds from sale of old machinery. |
| 6. | Cash receipt from trade receivables. |
| 7. | Trading commission received. |
| 8. | Purchase of non-current investment. |
| 9. | Redemption of preference shares. |
| 10 | Cash purchases. |
| 11. | Proceeds from sale of non-current investment. |
| 12. | Purchase of goodwill. |
| 13. | Cash paid to supplier. |
| 14. | Interim dividend paid on equity shares. |
| 15. | Employee benefits expenses paid. |
| 16. | Proceeds from sale of patents. |
| 17. | Interest received on debentures held as investments. |
| 18. | Interest paid on long-term borrowings. |
| 19. | Office and administrative expenses paid. |
| 20. | Manufacturing overheads paid. |
| 21. | Dividend received on shares held as investment. |
| 22. | Rent received on property held as investment. |
| 23. | Selling and distribution expenses paid. |
| 24. | Income tax paid. |
| 25. | Dividend paid on preference shares. |
| 26. | Underwriting commission paid. |
| 27. | Rent paid. |
| 28. | Brokerage paid on purchase of non-current investment. |
| 29. | Bank overdraft. |
| 30. | Cash credit. |
| 31. | Short-term deposit. |
| 32. | Marketable securities. |
| 33. | Refund of income-tax received. |
Test Your Understanding – II Choose one of the two alternatives given below and fill in the blanks in the following statements:
If the net profits earned during the year is Rs. 50,000 and the amount of debtors in the beginning and the end of the year is Rs. 10,000 and Rs. 20,000 respectively, then the cash from operating activities will be equal to Rs. ______.
Rs. 40,000
Rs. 60,000
If the net profits made during the year are Rs. 50,000 and the bills receivable have decreased by Rs. 10,000 during the year, then the cash flow from operating activities will be equal to Rs. ______.
Rs. 40,000
Rs. 60,000
Expenses paid in advance at the end of the year are ______ the profit made during the year.
added to
deducted from
An increase in accrued income during the particular year is ______ the net profit.
added to
deducted from
Goodwill amortised is ______ the profit made during the year for calculating the cash flow from operating activities.
added to
deducted from
For calculating cash flow from operating activities, provision for doubtful debts is ______ the profit made during the year.
added to
deducted from
While computing cash from operating activities, indicate whether the following items will be added or subtracted from the net profit. If not to be considered, write NC
| Items: | Treatment | |
| (a) | Increase in the value of creditors | |
| (b) | Increase in the value of patents | |
| (c) | Decrease in prepaid expenses | |
| (d) | Decrease in income received in advance | |
| (e) | Decrease in value of inventory | |
| (f) | Increase in share capital | |
| (g) | Increase in the value of trade receivables | |
| (h) | Increase in the amount of outstanding expenses | |
| (i) | Conversion of debentures into shares | |
| (j) | Decrease in the value of trade payables | |
| (k) | Increase in the value of trade receivables | |
| (l) | Decrease in the amount of accrued income. |
Do it Yourself
From the following particulars, calculate cash flows from investing activities:
| Purchased (Rs.) |
Sold (Rs.) |
|
| Plant | 4,40,000 | 50,000 |
| Investments | 1,80,000 | 1,00,000 |
| Goodwill | 2,00,000 | |
| Patents | 1,00,000 |
Interest received on debentures held as investment Rs. 60,000
Dividend received on shares held as investment Rs. 10,000
A plot of land had been purchased for investment purposes and was let out for commercial use, and rent received Rs. 30,000.
From the following Information, calculate cash flows from investing and financing activities:
| Particulars | 2016 | 2017 |
| Machine at cost | 5,00,000 | 9,00,000 |
| Accumulated Depreciation | 3,00,000 | 4,50,000 |
| Equity Shares Capital | 28,00,000 | 35,00,000 |
| Bank Loan | 12,50,000 | 7,50,000 |
In the year 2017, a machine costing Rs. 2,00,000 was sold at a profit of Rs. 1,50,000. Depreciation charged on the machine during the year 2015 amounted to Rs. 2,50,000.
NCERT solutions for अकाउंटन्सी कंपनी अकाउंट्स अँड अॅनालिसिस ऑफ फायनॅन्शियल स्टेटमेंट्स [इंग्रजी] इयत्ता १२ 6 Cash Flow Statement Questions for Practice [Pages 276 - 284]
Short Answer Questions
What is a Cash Flow Statement?
How are the various activities classified as per AS-3 (revised) while preparing a cash flow statement?
State the objectives of the cash flow statement.
Short Answer Question
What are the objectives of preparing cash flow statement?
Short Answer Question:
State the meaning of the term: Cash Equivalents
What is meant by ‘Cash Flows’?
Prepare a format for cash flow from operating activities.
State clearly what would constitute the operating activities for each of the following of enterprises:
- Hotel
- Film production house
- Financial enterprise
- Media enterprise
- Steel manufacturing unit
- Software development business unit
- Real Estate Business
- Cotton Textile Mill.
Short Answer Question
“The nature/type of enterprise can change altogether the category into which a particular activity may be classified.” Do you agree? Illustrate your answer.
Long Answer Question
Describe the procedure to prepare Cash Flow Statement.
Long Answer Question
Describe"Indirect" method of ascertaining Cash Flow from Operating Activities.
Long Answer Question
Explain the major Cash Inflow and outflows from investing activities.
Long Answer Question
Explain the major Cash Inflows and outflows from financing activities.
Numerical Questions
Anand Ltd., arrived at a net income of Rs 5,00,000 for the year ended March 31, 2017. Depreciation for the year was Rs 2,00,000. There was a profit of Rs 50,000 on assets sold which was transferred to Statement of profit and Loss account. Trade Receivables increased during the year Rs 40,000 and Trade Payables also increased by Rs 60,000. Compute the cash flow operating activities by the indirect approach.
From the information given below you are required to calculate the cash paid for the inventory:
|
Particulars |
(Rs) |
|
Inventory in the beginning |
40,000 |
|
Credit Purchases |
1,60,000 |
|
Inventory in the end |
38,000 |
|
Trade payables in the beginning |
14,000 |
|
Trade payables in the end |
14,500 |
For each of the following transactions, calculate the resulting cash flow and state the nature of cash flow, viz., operating, investing, and financing.
- Acquired machinery for ₹ 2,50,000, paying 20% by cheque and executing a bond for the balance payable.
- Paid ₹ 2,50,000 to acquire shares in Informa Tech., and received a dividend of ₹ 50,000 after acquisition.
- Sold machinery of original cost ₹ 2,00,000 with an accumulated depreciation of ₹ 1,60,000 for ₹ 60,000.
The following is the Profit and Loss Account of Yamuna Limited:
|
Statement of Profit and Loss of Yamuna Ltd., for the Year ended March 31, 2017 |
|||
| Particulars | Note No. | Amount (₹) | |
| i) | Revenue from Operations | 10,00,000 | |
| ii) | Expenses | ||
|
|
Cost of Materials Consumed | 1 | 50,000 |
| Purchase of Stock-in-trade | 5,00,000 | ||
| Other Expenses | 2 | 3,00,000 | |
| Total Expenses | 8,50,000 | ||
| iii) | Profit before Tax (i – ii) | 1,50,000 | |
Additional information:
- Trade receivables decrease by Rs 30,000 during the year.
- Prepaid expenses increase by Rs 5,000 during the year.
- Trade payables increase by Rs 15,000 during the year.
- Outstanding expenses payable increased by Rs 3,000 during the year.
- Other expenses included a depreciation of Rs 25,000.
Compute net cash from operations for the year ended March 31, 2017 by the indirect method.
Compute cash from operations from the following figures:
(i) Profit for the year 2016-17 is a sum of Rs. 10,000 after providing for depreciation of Rs. 2,000.
(ii) The current assets and current liabilities of the business for the year ended March 31, 2016 and 2015 are as follows:
| Particular | March 31, 2016 (Rs) |
March 31, 2017 (Rs) |
| Trade Receivables | 14,000 | 15,000 |
| Provision for Doubtful Debts | 1,000 | 1,200 |
| Trade Payables | 13,000 | 15,000 |
| Inventories | 5,000 | 8,000 |
| Other Current Assets | 10,000 | 12,000 |
| Expenses payable | 1,000 | 1,500 |
| Prepaid Expenses | 2,000 | 1,000 |
| Accrued Income | 3,000 | 4,000 |
| Income received in advance | 2,000 | 1,000 |
From the following particulars of Bharat Gas Limited, calculate Cash Flows from Investing Activities. Also, show the workings clearly, preparing the ledger accounts:
| Balance Sheet of Bharat Gas Ltd., as on 31 March, 2016 and 31 March 2017 | |||
| Particulars | Note No. | March 31 2017 (Rs.) | March 31 2016 (Rs.) |
| II) Assets | |||
| 1. Non-current Assets | |||
| a) Fixed assets | |||
| i) Tangible assets | 1 | 12,40,000 | 10,20,000 |
| ii) Intangible assets | 2 | 4,60,000 | 3,80,000 |
| b) Non-current investments | 3 | 3,60,000 | 2,60,000 |
Notes:
- Tangible assets = Machinery
- Intangible assets = Patents
Notes to accounts:
| March 31 2017 | March 31 2016 | |
| 1. Tangible Assets | ||
| Machinery | 12,40,000 | 10,20,000 |
| 2. Intangible Assets | ||
| Goodwill | 3,00,000 | 1,00,000 |
| Patents | 1,60,000 | 2,80,000 |
| 4,60,000 | 3,80,000 | |
| 3. Non-current Investments | ||
| 10% long-term investments | 1,60,000 | 60,000 |
| Investment in land | 1,00,000 | 1,00,000 |
| Shares of Amartex Ltd. | 1,00,000 | 1,00,000 |
| 3,60,000 | 2,60,000 |
Additional Information:
- Patents were written off to the extent of Rs. 40,000, and some Patents were sold at a profit of Rs. 20,000.
- A Machine costing Rs. 1,40,000 (Depreciation provided thereon Rs. 60,000) was sold for Rs. 50,000. Depreciation charged during the year was Rs. 1,40,000.
- On March 31, 2016, 10% Investments were purchased for Rs. 1,80,000 and some Investments were sold at a profit of Rs. 20,000. Interest on investments was received on March 31, 2017.
- Amartax Ltd. paid Dividend @ 10% on its shares.
- A plot of Land had been purchased for investment purposes and let out for commercial use, and rent received Rs. 30,000.
From the following Balance Sheet of Mohan Ltd., prepare a cash flow Statement:
| Balance Sheet of Mohan Ltd., as at 31st March 2016 and 31st March 2017 |
|||
| Particulars | Note No. | March 31, 2017 (Rs.) | March 31, 2016 (Rs.) |
| I) Equity and Liabilities | |||
| 1. Shareholders’ Funds | |||
| a) Equity share capital | 3,00,000 | 2,00,000 | |
| b) Reserves and Surplus | 2,70,000 | 2,20,000 | |
| 2. Non-current liabilities | |||
| a) Long-term borrowings | 1 | 80,000 | 1,00,000 |
| 3. Current liabilities | |||
| Trade payables | 1,20,000 | 1,40,000 | |
| Total | 7,70,000 | 6,60,000 | |
| II) Assets | |||
| 1. Non-current assets | |||
| Fixed assets | 2 | 5,00,000 | 3,20,000 |
| 2. Current assets | |||
| a) Inventories | 1,50,000 | 1,30,000 | |
| b) Trade receivables | 3 | 90,000 | 1,20,000 |
| c) Cash and cash equivalents | 4 | 30,000 | 90,000 |
| Total | 7,70,000 | 6,60,000 | |
Notes to accounts:
| 2017 | 2016 | |
| 1. Long-term borrowings | ||
| 9% Bank Loan | 80,000 | 1,00,000 |
| 2. Fixed assets | 6,00,000 | 4,00,000 |
| Less: Accumulated Depreciation | 1,00,000 | 80,000 |
| (Net) Fixed Assets | 5,00,000 | 3,20,000 |
| 3. Trade receivables | ||
| Debtors | 60,000 | 1,00,000 |
| Bills receivables | 30,000 | 20,000 |
| 90,000 | 1,20,000 | |
| 4. Cash and cash equivalents | ||
| Bank | 30,000 | 90,000 |
Additional Information:
Machine Costing Rs. 80,000, on which accumulated depreciation was Rs. 50,000, was sold for Rs. 20,000. A 9% bank loan of Rs. 20,000 was repaid on March 31, 2017. The proposed dividend for the year 2015-16 was Rs. 60,000.
From the following Balance Sheets of Tiger Super Steel Ltd., prepare a Cash Flow Statement:
| Balance Sheet of Tiger Super Steel Ltd. as at 31st March 2014 and 31st March 2017 |
|||
| Particulars | Note No. | March 31, 2017 (Rs.) | March 31, 2016 (Rs.) |
| I) Equity and Liabilities | |||
| 1. Shareholders’ Funds | |||
| a) Share capital | 1 | 1,40,000 | 1,20,000 |
| b) Reserves and surplus | 2 | 38,400 | 26,400 |
| 2. Current Liabilities | |||
| a) Trade payables | 2 | 21,200 | 14,000 |
| b) Other current liabilities | 3 | 2,400 | 3,200 |
| c) Short-term provisions | 4 | 12,800 | 11,200 |
| 2,14,800 | 1,74,800 | ||
| II) Assets | |||
| 1. Non-Current Assets | |||
| a) Fixed assets | |||
| i) Tangible assets | 6 | 96,400 | 76,000 |
| ii) Intangible assets | 18,800 | 24,000 | |
| b) Non-current investments | 14,000 | 4,000 | |
| 2. Current Assets | |||
| a) Inventories | 31,200 | 34,000 | |
| b) Trade receivables | 43,200 | 30,000 | |
| c) Cash and Cash Equivalents | 11,200 | 6,800 | |
| 2,14,800 | 1,74,800 | ||
Notes to accounts:
| 2017 | 2016 | |
| 1. Share Capital | ||
| Equity share capital | 1,20,000 | 80,000 |
| 10% Preference share capital | 20,000 | 40,000 |
| 1,40,000 | 1,20,000 | |
| 2. Reserves and surplus | ||
| General reserve | 12,000 | 8,000 |
| Balance in statement of profit and loss | 26,400 | 18,400 |
| 38,400 | 26,400 | |
| 3. Trade payables | ||
| Bills payable | 21,200 | 14,000 |
| 4. Other current liabilities | ||
| Outstanding expenses | 2,400 | 3,200 |
| 5. Short-term provisions | ||
| Provision for taxation | 12,800 | 11,200 |
| 6. Tangible assets | ||
| Land and building | 20,000 | 40,000 |
| Plant | 76,400 | 36,000 |
| 96,400 | 76,000 |
Additional Information:
*Proposed dividend for 2016-17 is Rs. 15,600 and for 2015-16 is Rs. 11,200.
Depreciation Charge on Land & Building Rs. 20,000, and Plant Rs. 10,000 during the year. Proposed dividend for 2016-17 Rs. 15,600 and for 2015-16 Rs. 11,200.
From the following information, prepare cash flow statement:
| Particulars | Note No. | 31st March 2015 (Rs) |
31st March 2014 (Rs) |
| I) Equity and Liabilities | |||
|
1. Shareholders’ Funds |
|||
|
a) Share capital |
7,00,000 | 5,00,000 | |
|
b) Reserves and surplus |
4,70,000 | 2,50,000 | |
|
2. Non-current Liabilities |
|||
|
(8% Debentures) |
4,00,000 | 6,00,000 | |
|
3. Current Liabilities |
|||
|
a) Trade payables |
9,00,000 | 6,00,000 | |
| Total | 24,70,000 | 19,50,000 | |
| II) Assets | |||
|
1. Non-current assets |
|||
|
a) Fixed assets |
|||
|
i) Tangible |
7,00,000 | 5,00,000 | |
|
ii) Intangible-Goodwill |
1,70,000 | 2,50,000 | |
|
2. Current assets |
|||
|
a) Inventories |
6,00,000 | 5,00,000 | |
|
b) Trade Receivables |
6,00,000 | 4,00,000 | |
|
c) Cash and cash equivalents |
4,00,000 | 3,00,000 | |
| Total | 24,70,000 | 19,50,000 |
Additional Information:
Depreciation Charge on Plant amount to Rs. 80,000.
From the following Balance Sheet of Yogeta Ltd., prepare cash flow statement:
| Particulars | Note No. | 31st March 2017 (Rs) |
31st March 2016 (Rs) |
| I) Equity and Liabilities | |||
|
1. Shareholders’ Funds |
|||
|
a) Share capital |
1 | 4,00,000 | 2,00,000 |
|
b) Reserves and surplus-Surplus |
2,00,000 | 1,00,000 | |
|
2. Non-current Liabilities |
|||
|
a) Long-term borrowings |
2 | 1,50,000 | 2,20,000 |
|
3. Current Liabilities |
|||
|
a) Short-term borrowings |
1,00,000 | - | |
|
(Bank overdraft) |
|||
|
b) Trade payables |
70,000 | 50,000 | |
|
c) Short-term provision |
50,000 | 30,000 | |
|
(Provision for taxation) |
|||
| Total | 9,70,000 | 6,00,000 | |
| II) Assets | |||
|
1. Non-current assets |
|||
|
a) Fixed assets |
|||
|
i) Tangible |
7,00,000 | 4,00,000 | |
|
2. Current assets |
|||
|
a) Inventories |
1,70,000 | 1,00,000 | |
|
b) Trade Receivables |
1,00,000 | 50,000 | |
|
c) Cash and cash equivalents |
- | 50,000 | |
| Total | 9,70,000 | 6,00,000 |
Notes to Accounts -
| Particulars | 31st March 2017 (Rs) |
31st March 2016 (Rs) |
| 1. Share capital | ||
|
a) Equity share capital |
3,00,000 | 2,00,000 |
|
b) Preference share capital |
1,00,000 | - |
| 4,00,000 | 2,00,000 | |
| 2. Long term borrowings | ||
|
Long-term loan |
- | 2,00,000 |
|
Long-term Rahul |
1,50,000 | 20,000 |
| 1,50,000 | 2,20,000 |
Additional Information:
Net Profit for the year after charging Rs. 50,000 as Depreciation was Rs. 1,50,000. Dividend paid on Share was Rs. 50,000, Tax Provision created during the year amounted to Rs. 60,000. 8% loan was repaid on March 31, 2017 and an additional 9% loan of Rs. 1,30,000 was obtained from Rahul on April 01, 2016.
The following is the Balance sheet of Garima Ltd. Prepare a cash flow statement.
| Particulars | Note No. | 31st March 2017 (Rs) | 31st March 2016 (Rs) |
| I. Equity and Liabilities | |||
| 1. Shareholders’ Funds | |||
| a) Share capital | 1 | 4,40,000 | 2,80,000 |
| b) Reserve and surplus (Surplus) | 2 | 40,000 | 28,000 |
| 2. Current Liabilities | |||
| a) Trade payables | 1,56,000 | 56,000 | |
| b) Short-term provisions (Provision for taxation) |
12,000 | 4,000 | |
| Total | 6,48,000 | 3,68,000 | |
| II. Assets | |||
| 1. Non-current assets | |||
| Fixed assets | |||
| Tangible | 3,64,000 | 2,00,000 | |
| 2. Current assets | |||
| a) Inventories | 1,60,000 | 60,000 | |
| b) Trade receivables | 80,000 | 20,000 | |
| c) Cash and cash equivalents | 28,000 | 80,000 | |
| d) Other current assets (prepaid expenses) | 16,000 | 8,000 | |
| Total | 6,48,000 | 3.68,000 |
Notes to Accounts
| Particulars | 31st March 2017 (Rs.) | 31st March 2016 (Rs.) |
| 1. Share capital | ||
| a) Equity share capital | 3,00,000 | 2,00,000 |
| b) Preference share capital | 1,40,000 | 80,000 |
| 4,40,000 | 2,80,000 | |
| 2. Reserve and surplus | ||
| Surplus in statement of profit and loss at the beginning of the year | 28,000 | |
| Add: Profit of the year | 16,000 | |
| Less: Interim Dividend | 4,000 | |
| Profit at the end of the year | 40,000 |
Additional Information:
1. Depreciation charged during the year Rs. 32,000.
From the following Balance Sheet of Computer India Ltd., prepare a cash flow statement.
| (Rs. in ‘000) | |||
| Particulars | Note No. | 31st March 2017 (Rs.) | 31st March 2016 (Rs.) |
| I. Equity and Liabilities | |||
| 1. Shareholders’ Funds | |||
| a) Share capital | 52,000 | 40,000 | |
| b) Reserve and surplus–Surplus | 1 | 9,500 | 8,000 |
| 2. Non-Current Liabilities | |||
| 10% Debentures | 6,500 | 6,000 | |
| 3. Current liabilities | |||
| a) Short-term borrowings | 2 | 6,000 | 12,500 |
| b) Trade payables | 11,000 | 12,000 | |
| c) Short-term provisions | 3 | 4,200 | 3,000 |
| Total | 90,000 | 81,500 | |
| II. Assets | |||
| 1. Non-current assets | |||
| a) Fixed assets | 4 | 27,000 | 30,000 |
| 2. Current assets | |||
| a) Inventories | 35,000 | 30,000 | |
| b) Trade receivables | 24,000 | 20,000 | |
| c) Cash and cash equivalents–cash | 3,500 | 1,200 | |
| d) Other current assets–prepaid exp. | 500 | 300 | |
| Total | 90,000 | 81,500 | |
Notes to Accounts:
| Particulars | 31st March 2017 (Rs.) | 31st March 2016 (Rs.) |
| 1. Reserve and surplus | ||
| i) Balance in statement of profit and loss | 7,000 | 6,000 |
| ii) General reserve | 2,500 | 2,000 |
| 9,500 | 8,000 | |
| 2. Short-term borrowings | ||
| Bank overdraft | 6,800 | 12,500 |
| 3. Short-term provisions | ||
| i) Provision for taxation | 4,200 | 3,000 |
| 4. Fixed Assets: | ||
| Fixed Assets | 42,000 | 41,000 |
| Less Accumulated Depreciation | (15,000) | (11,000) |
| 27,000 | 30,000 |
Additional Information:
Proposed dividend for the year 2015-16 is Rs. 2,50,00,000
Solutions for 6: Cash Flow Statement
NCERT solutions for अकाउंटन्सी कंपनी अकाउंट्स अँड अॅनालिसिस ऑफ फायनॅन्शियल स्टेटमेंट्स [इंग्रजी] इयत्ता १२ chapter 6 - Cash Flow Statement
Shaalaa.com has the CBSE Mathematics अकाउंटन्सी कंपनी अकाउंट्स अँड अॅनालिसिस ऑफ फायनॅन्शियल स्टेटमेंट्स [इंग्रजी] इयत्ता १२ CBSE solutions in a manner that help students grasp basic concepts better and faster. The detailed, step-by-step solutions will help you understand the concepts better and clarify any confusion. NCERT solutions for Mathematics अकाउंटन्सी कंपनी अकाउंट्स अँड अॅनालिसिस ऑफ फायनॅन्शियल स्टेटमेंट्स [इंग्रजी] इयत्ता १२ CBSE 6 (Cash Flow Statement) include all questions with answers and detailed explanations. This will clear students' doubts about questions and improve their application skills while preparing for board exams.
Further, we at Shaalaa.com provide such solutions so students can prepare for written exams. NCERT textbook solutions can be a core help for self-study and provide excellent self-help guidance for students.
Concepts covered in अकाउंटन्सी कंपनी अकाउंट्स अँड अॅनालिसिस ऑफ फायनॅन्शियल स्टेटमेंट्स [इंग्रजी] इयत्ता १२ chapter 6 Cash Flow Statement are Concept of Cash Flow Statement, Procedure of Preparing Cash Flow Statement, Classification of Business Activities as per AS-3, Treatment of Some Peculiar Items, Cash Flow from Operating Activities, Cash Flow from Investing Activities, Cash Flow from Financing Activities, Preparation of Cash Flow Statement.
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