Class name Subject Book title Chapter number Content Created at
Class XII Accountancy Accountancy Part-II 6 that a transaction may include cash flows that are classified differently. For example, when the instalment paid in respect of a fixed asset acquir...
Class XII Accountancy Accountancy Part-II 6 received are classified as operating activities while dividend paid is a financing activity. In case of a non-financial enterprise, as per AS-3, it...
Class XII Accountancy Accountancy Part-II 6 (B) Cash flows from investing activities xxx (C) Cash flows from financing activities xxx Net increase (decrease) in cash and cash xxx equivalents ...
Class XII Accountancy Accountancy Part-II 6 Direct method whereby major classes of gross cash receipts and gross cash payments are disclosed; or  Indirect method whereby net profit or loss i...
Class XII Accountancy Accountancy Part-II 6 the shareholders will be debited to surplus i.e., Balance in Statement of Profit and Loss. While preparing cash flow statement, previous year's pro...
Class XII Accountancy Accountancy Part-II 6 must be added back to the net profit. 2. Finance costs of Rs. 5,000 is a cash outflow on account of financing activity. Therefore, this amount must...
Class XII Accountancy Accountancy Part-II 6 is a financing cash outflow is to be added back while other income such as interest received which is investing cash inflow is to be deducted from ...
Class XII Accountancy Accountancy Part-II 6 operating activities, the starting point is the ‘Net profit before tax and extraordinary items’ and not the ‘Net profit as per Statement of Profit ...
Class XII Accountancy Accountancy Part-II 6 2,000 Income Tax Refund 3,000 5,000 Note 2: Depreciation and Amortization expenses Particulars Amount (Rs.) Depreciation 5,000 Goodwill Amortised 2...
Class XII Accountancy Accountancy Part-II 6 information available to you (changes in the value of current assets and current liabilities) are trade receivables showed an increase of Rs. 3,000...
Class XII Accountancy Accountancy Part-II 6 Depreciation and Amortization eExpenses Particulars Amount (Rs.) Depreciation 3,20,000 Goodwill Amortised 60,000 3,80,000 Note 6: Other Expenses Pa...
Class XII Accountancy Accountancy Part-II 6 value of inventory (f) Increase in share capital (g) Increase in the value of trade receivables (h) Increase in the amount of outstanding expenses ...
Class XII Accountancy Accountancy Part-II 6 the year, a Machine costing Rs. 25,000 with Accumulated Depreciation of Rs. 15,000 was sold for Rs. 13,000. Calculate cash flow from Investing Acti...
Class XII Accountancy Accountancy Part-II 6 use and rent received Rs. 30,000. 2. From the following Information, calculate cash flows from investing and financing activities: Particulars 2016...
Class XII Accountancy Accountancy Part-II 6 flow statement, the statement itself is termed as ‘Indirect method cash flow statement’. Thus, the Cash flow statements prepared in Illustrations 7...
Class XII Accountancy Accountancy Part-II 6 Tangible assets (i) Equipments 2,30,000 2,00,000 (ii) Furniture 2,70,000 3,00,000 5,00,000 5,00,000 5. Intangible Assets Patents 95,000 1,00,000 6....
Class XII Accountancy Accountancy Part-II 6 Balance c/d 2,30,000 2,80,000 2,80,000 (2) Patents of Rs. 5,000 (i.e., Rs. 1,00,000-Rs. 95,000) were written-off during the year, and depreciation ...
Class XII Accountancy Accountancy Part-II 6 Cash and cash equivalents i) Cash in hand 70,000 50,000 ii) Bank balance 3,05,000 2,90,000 3,75,000 3,40,000 Additional information: 1. Proposed di...
Class XII Accountancy Accountancy Part-II 6 Funds a) Share capital 1 1,300 1,400 b) Reserve and surplus (Surplus) 4,700 4,000 2. Current Liabilities a) Short-term borrowings 200 600 b) Trade ...
Class XII Accountancy Accountancy Part-II 6 in Trade Payables 100 Cash generated from operations 3,500 (–) Income Tax paid (1,000) Cash Flow before Extraordinary items 2,500 (–) Loss due to e...
Class XII Accountancy Accountancy Part-II 6 Non-current assets a) Fixed assets 2 730 850 b) Non-current investments 2,500 2,500 2. Current assets a) Current investments (Marketable) 670 135 b...
Class XII Accountancy Accountancy Part-II 6 of Rs. 80 and accumulated depreciation of Rs. 60 was sold for Rs. 20. (vii) Trade Receivables and Trade Payables include amounts relating to credit...
Class XII Accountancy Accountancy Part-II 6 Cash in Hand and balances with Bank 200 25 Short-term Investments 670 135 Cash and Cash Equivalents 870 160 (2) Cash Receipts from Customers Sales ...
Class XII Accountancy Accountancy Part-II 6 Companies Act 2013. The cash flows are categorised into flows from operating, investing and financing activities. This statement helps the users to...
Class XII Accountancy Accountancy Part-II 6 Statement 277 [Ans.: Rs. 6,70,000] 2. From the information given below you are required to calculate the cash paid for the inventory: Particulars (...