Cash Flow Statement: Class 12 Previous Year Questions

Cash Flow Statement questions asked in CBSE board exams

Repeated questions first. Open the free app to see each question as it appeared in the paper, with its marking scheme.

1. From the following Balance Sheet of Rama Ltd. as at 31st March, 2025, calculate cash flows from Investing Activities and cash flows from Financing Activities. Note 31-3-2025 31-3-2024 Particulars No. (R) (R) I. Equity and Liabilities : 1. Shareholders funds (a…
   Board 20266 markslong answerRepeated: 2022,2025,2026
2. On 31st March, 2024 following is the Balance Sheet of Bhavik Limited : Bhavik Ltd. Balance Sheet as at 3ist March 2024 Note 31-3-2024 31-3-2023 Particulars No. () () I. Equity and Liabilities : 1. Shareholders funds 12,00,000 (a) Share Capital 10,00,000 (b) Re…
   Board 20256 markslong answerRepeated: 2022,2025,2026
3. Following was the Balance Sheet of Bajaj Ltd. as on 31st March, 2021 : Bajaj Ltd. Balance Sheet as on 31st March, 2021 Particulars Note 31.03.2021 31.03.2020 No. (3) (R) I. Equity and Liabilities : 1. Shareholder's funds : (a) Share Capital 19,00,000 17,00,000…
   Board 20221 markMCQRepeated: 2022,2025,2026
4. From the following Balance Sheet of Havels Ltd., you are required to prepare a Cash Flow Statement: Havels Ltd. Balance Sheet as at 31-3-2023 Particulars Note No. 31-3-23 (Rs.) 31-3-22 (Rs.) I. Equity and Liabilities (1) Shareholders Funds (a) Share Capital (b…
   CBSE practice 2023-244 marksshort answerRepeated: 2022,2025,2026
5. Statement-I : Cash equivalents mean short term highly liquid investments that are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value. Statement-II : An investment normally qualifies as a cash equiv…
   Board 20261 markMCQ
6. For the year ended 31st March 2025, Sona Ltd. made a profit of 4,00,000 after charging depreciation of 75,000 on fixed assets and a transfer of 1,50,000 to general reserve. Goodwill written off during the year was 80,000. The company sold machinery of the book…
   Board 20266 markslong answer
7. (a) Purchase of marketable securities or short term investments are not considered for the preparation of cash flow statement because : (A) These are current assets (B) These constitute cash equivalents (C) These are intangible assets (D) These are tangible as…
   Board 20261 markMCQ
8. Statement -I : In case of non-financial enterprises, receipts of interest and dividend are classified as financing activities. Statement - II : In case of financial enterprises receipts of interest and dividend are classified as investing activities. Choose th…
   Board 20261 markMCQ
9. (a) Which of the following transactions is NOT a cash flow from investing activity ? (A) Sale of machinery for cash 90,000 (B) Purchase of goodwill R 5,00,000 (C) Purchaseof marketablesecuritiesfor cash20,000 (D) Sale of furniture for 43,000 for cash OR 29 (b)…
   Board 20261 markMCQ
10. p 34. (a) From the following information, calculate Cash Flows from Investing Activities : 31-3-2024 31-3-2023 Particulars () () Machinery (at cost) 3,80,000 3,00,000 Accumulated Depreciation 62,000 45,000 Additional Information : A machine costing R 50,000 on…
    Board 20256 markslong answer
11. 2013- (i) (ii) (ii) 323202332024 2023-24 2022-23 () 40,00,000 20,00,000 8,00,000 4,00,000 4,00,000 hho e 2,00,000 50% (b) Which of the following statements is incorrect ? 26 (A) Payment of dividend and interest will result in cash outflow from financing activi…
    Board 20253 marksshort answer
12. (a) 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 : (A) 6months orless (B) 9 months or less 12 months or less 3monthsorless (C) (D) OR (b) Whi…
    Board 20251 markMCQ
13. (a) (i) (i) (ii) (iv) (A) (i), (ii) (iii) (B) (i) (iii) (C) (i), (i) (iv) (D) (ii) (iv) On the above date, Vinit retired on the following terms : · 24 (i) Goodwill of the firm was valued at 60,000 and the same was adjusted into the capital accounts of Ashish a…
    Board 20251 markMCQ
14. Statement-I : Snow Limited earned a profit of 2,00,000 after charging depreciation, of 50,000 on machinery._So, operating profit before working_capital changes would be R_2,50,000. Statement-II :Depreciation is added back'to net profit as it does not result in…
    Board 20251 markvery short
15. Page 28 of 39 31. H$ånZr A{Y{Z`_, 2013 H$s AZwgyMr III, ^mJ I Ho$ AZwgma {ZåZ{b{IV _Xm| H$mo H$ånZr Ho$ pñW{V {ddaU _| _w»` erf©H$m| Ed§ Cn-erf©H$m| (`{X H$moB© hmo) Ho$ AÝVJ©V dJuH¥$V H$s{OE : 3 (i) A{J«_ `mMZm (ii) IZZ A{YH$ma (iii) Iwbo Am¡µOma 666 Page 29 …
    Board 20243 marksshort answer
16. ZobrJoAa B§S>ñQ´>rµO Ho$ A§em| H$m A{YJ«hU H$aZo Ho$ {bE < 5,00,000 H$m ^wJVmZ {H$`m Am¡a A{YJ«hU Ho$ ~mX < 30,000 H$m bm^m§e àmßV {H$`m & Bg boZXoZ H$m n[aUm_ hmoJm : 1 (A) {dÎmr` J{V{d{Y`m| go < 4,70,000 ©h (B) {Zdoe J{V{d{Y`m| go < 4,70,000 dm©h (C) {dÎmr` …
    Board 20241 markMCQ
17. Page 30 of 39 32. Xr JB© gyMZm go JUZm H$s{OE : 3 (H$) Vab AZwnmV (I) ñQ>m°H$ AmdV© AZwnmV {ddaU am{e (<) Mmby n[agån{Îm`m± 4,00,000 ñQ>m°H$ 1,00,000 Mmby Xo`VmE± 2,00,000 H$a nyd© ewÕ bm^ 7,20,000 àMmbZ go AmJ_ 10,00,000 gH$b bm^ AZwnmV 20% 666 Page 31 of 39 …
    Board 20243 marksshort answer
18. JJJJ Page 29 30. Which of the following transactions are shown under financing activities while preparing cash flow statement : 1 (i) Issue of Equity Shares (ii) Cash Received from Debtors (iii) Redemption of Debentures (iv) Cash Paid Against Trade Payables Ch…
    Board 20231 markMCQ
19. (i) kind of activity from the following while preparing cash flow statement : 1 (a) Operating Activity (b) Investing Activity (c) Financing Activity (d) Both (b) and (c) OR (ii) on inv activity from the following, while preparing cash flow statement of a non-f…
    Board 20231 markMCQ
20. (A) Interest of 3,000 received in cash on loans and advances will result in : (a) cash inflow from operating activities. (b) cash inflow from investing activities. (c) cash inflow from financing activities. (d) No change in cash or cash equivalents. OR (B) In …
    Board 20231 markMCQ

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