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
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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