DK Goel Solutions for Class 12 helps the students to study and comprehend the accounting fundamentals which helps them to answer the complex questions in an easy way. Outflow of cash Purchase of investments. The questions involved in TS Grewal Solutions are important questions that can be asked in the final exam. Depreciation to be charged on machinery ₹ 14,000 and building ₹ 10,000. (ii) Depreciation provided on Machinery during the year was ₹30,000. Ans. Ans. (ii)A piece of machinery included in fixed assets costing Rs 20,000 on which depreciation charged was Rs 8,000, was sold for Rs 10,000. (All India 2014 (C), 2009) Cash flow statement is one of the most important chapters in the 12 th standard syllabus. So, cash flow statement can’t be taken as substitute for income statement. (All India 2013) Ans. Loss on sale of equipment amounted to Rs 12,000. During the year, machine costing ₹ 90,000 with accumulated depreciation of ₹ 60,000 was sold for ₹        50,000.2. (Compartment 2014) 53.Following is the balance sheet of Krishtec Ltd for the year ended 31st March, 2011 and 2012. 4. Class 12 Accountancy Revision Notes Chapter 5 Cash flow statement Meaning: It is a statement that shows flow (Inflow or outflow) of cash and cash equivalents during a given period of time. (e) Loans taken. From the following information, calculate Cash Flow from Investing and Financing Activities: During the year, a machine costing ₹ 10,000 was sold at a loss of ₹ 2,000. (All India 2011; Delhi 2008) NCERT Solutions for Class 12 Accountancy Part II Chapter 6 Cash Flow Statement. ‘Dividend paid by a manufacturing company’ is classified as a financing activity. (v)Used for assessment of cash flow from various activities, viz operating, investing and financing activities. (g) Payment of Interim Dividend. (Delhi 2012; Modified) For an Insurance Company Interim Dividend of ₹75,000 has been paid during the year.2. 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Board of Directors proposed dividend in both the years @ 10%.3. 3. Debenture Interest paid during the year ₹ 27,000.You are required to prepare Cash Flow Statement. Additional Information (ii) machine with a net book value of ₹ 10,000 (Accumulated Depreciation ₹ 40,000) was sold for ₹ 2,000.Prepare Cash Flow Statement. 11.State with reason whether ‘purchase of fixed asset on long-term deferred payment’ would result in inflow, outflow or no flow of cash. Ans. From the following information, calculation Cash Flow from Operating Activities and Investing Activities: Additional Information:1. Ans. 25.’Payment of dividend’ will come under which type of activity while preparing a cash flow statement? Involved in this transaction Kumar Ltd. as at 31st March, 2019 operations of a business an... Statement shows both cash and cash equivalents standard syllabus Damodar Ltd. @ 12 debentures... 11 and 12 of a company 'S operating, investing, and gain sale. 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