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Cash Flow Questions

This document provides 12 practice questions on preparing cash flow statements from balance sheet information and additional notes. For each question, balance sheets for two years are given along with additional details on transactions occurring during the year. Students are asked to prepare the cash flow statement showing calculations. The questions cover various elements of cash flow statements including operating, investing and financing activities, and calculating cash flows from changes in balance sheet accounts between the two years.

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Geet Dharmani
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95 views

Cash Flow Questions

This document provides 12 practice questions on preparing cash flow statements from balance sheet information and additional notes. For each question, balance sheets for two years are given along with additional details on transactions occurring during the year. Students are asked to prepare the cash flow statement showing calculations. The questions cover various elements of cash flow statements including operating, investing and financing activities, and calculating cash flows from changes in balance sheet accounts between the two years.

Uploaded by

Geet Dharmani
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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1 Cash Flow

PKD CLASSES

QUESTIONS
Class 12
Accountancy
Cash Flow

1. From the following Balance Sheet of Kiero Ltd. and the additional information as on
31-3-2018, prepare a Cash Flow Statement: (CBSE Delhi 2019)

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
2 Cash Flow

Additional Information:
12% debentures were issued on 1st September, 2017.

2. From the following Balance Sheet of Dreams Converge Ltd as at 31.3.2018 and
31.3.2017; Calculate Cash from operating activities. Showing your workings clearly.
(CBSE SP 2019-20)

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
3 Cash Flow

Additional Information:
L Machinery of the book value of 80,000 (accumulated depreciation ₹ 20,000) was
sold at a loss of ₹ 18,000.

3. From the following Balance Sheets of Vishva Ltd., prepare Cash Flow Statement as per
AS – 3 (revised) for the year ending 31st March, 2018

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
4 Cash Flow

Additional Information:

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
5 Cash Flow

(a) Tax paid during the year 2017-18 ₹ 4,400


(b) Depreciation on plant charged during the year 2017-18 was ₹ 14,400
(c) Additional debentures were issued on March 31,2018 (CBSE Sample Paper 2018-
19)

4. Following is the Balance Sheet of R.S. Ltd as at 31st March. 2016:

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
6 Cash Flow

Additional Information:
(i) ₹ 1,00,000,12% Debentures were issued on 31.3.2016.
(ii) During the year a piece of machinery costing ₹ 80,000, on which accumulated
depreciation was ₹40,000, was sold at a loss of ₹ 10,000.
Prepare a Cash Flow Statement. (Delhi 2017, Modified)

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
7 Cash Flow

5. From the following Balance Sheet of Mohan Ltd., prepare cash flow
Statement:

NOTES:

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
8 Cash Flow

Additional Information:
Machine Costing ₹ 80,000 on which accumulated depreciation was ₹ 50,000 was sold
for ₹ 20,000. 9% bank loan ₹ 20,000 was repaid on March 31, 2017. Proposed dividend
for the year 2015-16 was ₹ 60,000.

6. From the following Balance Sheets of Tiger Super Steel Ltd., prepare Cash Flow
Statement:

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
9 Cash Flow

Additional Information:
*Proposed dividend for 2016-17 is ₹ 15,600 and for 2015-16 is ₹ 11,200.
Depreciation Charged on Land & Building ₹ 20,000, and Plant ₹ 10,000 during the
year. Proposed dividend for 2016-17 ₹ 15,600 and 2015-16 ₹ 11,200

7. From the following information, prepare cash flow statement:

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
10 Cash Flow

Additional Information:
Depreciation Charged on Plant amounted to ₹ 80,000.

8. From the following Balance Sheet of Yogeta Ltd., prepare cash flow statement:

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
11 Cash Flow

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
12 Cash Flow

Additional Information:
Net Profit for the year after charging ₹ 50,000 as Depreciation was ₹ 1,50,000.
Dividend paid on Share was ₹ 50,000, Tax Provision created during the year amounted
to ₹ 60,000. 8% loan was repaid on March 31, 2017 and an additional 9% loan of ₹
1,30,000 was obtained from Rahul on April 01, 2016.

9.
The following is the balance sheet of R M Ltd as at 31st March, 2017. Prepare a cash
flow statement.

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
13 Cash Flow

Additional Information:
(i) During the year, a machine costing ₹ 80,000 on which accumulated depreciation
was ₹ 50,000 was sold for ₹ 30,000.
(ii) 9% Debentures were released on 31st March, 2017. (All India 2019)

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
14 Cash Flow

10.
From the following balance sheet of Kiero Ltd and the additional information as on 31-
3-2018, prepare a cash flow statement. (All India 2019)

Additional Information:
12% debentures were issued on 1st September, 2017 (All India 2019)
PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288
GEET DHARMANI [COMM.] 7900997947
15 Cash Flow

11. Following is the Balance sheet of X Ltd. as at 31st March, 2018;

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
16 Cash Flow

12. From the following balancesheet prepare cash flow

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947
17 Cash Flow

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.

PKD CLASSES (PIYUSH KUMAR DARANI) 8439361288


GEET DHARMANI [COMM.] 7900997947

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