{"id":9540,"date":"2018-02-12T16:35:52","date_gmt":"2018-02-12T11:05:52","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=9540"},"modified":"2019-03-11T15:44:04","modified_gmt":"2019-03-11T10:14:04","slug":"cash-flow-statement-class-12-notes-accountancy","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/cash-flow-statement-class-12-notes-accountancy\/","title":{"rendered":"Cash flow statement Class 12 Notes Accountancy"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mycbseguide.com\/blog\/cash-flow-statement-class-12-notes-accountancy\/#CBSE_Guide_Cash_flow_statement_class_12_Notes_Accountancy\" >CBSE Guide Cash flow statement class 12 Notes Accountancy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mycbseguide.com\/blog\/cash-flow-statement-class-12-notes-accountancy\/#Cash_flow_statement_Class_12_Notes_Accountancy\" >Cash flow statement Class 12 Notes Accountancy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mycbseguide.com\/blog\/cash-flow-statement-class-12-notes-accountancy\/#Class_12_Accountancy_Revision_Notes_Chapter_5_Cash_flow_statement\" >Class 12 Accountancy Revision Notes Chapter 5 Cash flow statement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mycbseguide.com\/blog\/cash-flow-statement-class-12-notes-accountancy\/#CBSE_Class-12_Revision_Notes_and_Key_Points\" >CBSE Class-12 Revision Notes and Key Points<\/a><\/li><\/ul><\/nav><\/div>\n<p><strong>Cash flow statement class 12 Notes Accountancy<\/strong> in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides accounting for partnership firm\u2019s fundamentals class 12 Notes latest chapter wise notes for quick preparation of CBSE board exams and school-based annual examinations. Class 12 Accountancy notes on chapter 15 accounting for partnership firm\u2019s fundamentals are also available for download in CBSE Guide website.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Guide_Cash_flow_statement_class_12_Notes_Accountancy\"><\/span><strong>CBSE Guide Cash flow statement class 12 Notes Accountancy<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>CBSE guide notes are the comprehensive notes which covers the latest syllabus of CBSE and NCERT. It includes all the topics given in NCERT class 12 Accountancy text book. Users can download CBSE guide quick revision notes from myCBSEguide mobile app and my CBSE guide website.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cash_flow_statement_Class_12_Notes_Accountancy\"><\/span>Cash flow statement Class 12 Notes Accountancy<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Download CBSE class 12th revision notes for chapter 15 Cash flow statement\u00a0in PDF format for free. Download revision notes for Cash flow statement\u00a0class 12 Notes and score high in exams. These are the Cash flow statement\u00a0class 12 Notes prepared by team of expert teachers. The revision notes help you revise the whole chapter 15 in minutes. Revision notes in exam days is one of the best tips recommended by teachers during exam days.<\/p>\n<p style=\"text-align: center;\"><strong><a class=\"button\" href=\"https:\/\/mycbseguide.com\/downloads\/cbse-class-12-accountancy\/1315\/cbse-revision-notes\/7\/\">Download Revision Notes as PDF<\/a><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Class_12_Accountancy_Revision_Notes_Chapter_5_Cash_flow_statement\"><\/span><strong>Class 12 Accountancy Revision Notes Chapter 5 Cash flow statement<br \/>\n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Meaning: It is a statement that shows flow (Inflow or outflow) of cash and cash equivalents during a given period of time.<\/p>\n<p>As per Accounting Standard-3 (Revised) the changes resulting in the flow of cash &amp; cash equivalent arises on account of three types of activities i.e.,<\/p>\n<p>(1) Cash flow from Operating Activities.<br \/>\n(2) Cash flow from Investing Activities.<br \/>\n(3) Cash flow from Financing Activities.<\/p>\n<p>Cash: Cash comprises cash in hand and demand deposits with bank.<\/p>\n<p>Cash equivalents: Cash equivalents are short-term, highly liquid investment that are readily convertible into known amount of cash and which are subject to an insignificant risk of change in the value e.g. short-term investment. Generally, these investments have a maturity period of less than three months.<\/p>\n<p>Some examples of cash equivalent: Short-term deposits, marketable securities. Treasury bills, commercial papers, money market funds, money market funds, investment in preference shares if redeemable within three months provided that there is no risk of the failure of the company.<\/p>\n<p>Cash flow exclude movements between items that constitute cash or cash equivalents because these components are part of the cash management of an enterprise rather than part of its operating, investing and financing activities.<\/p>\n<p>Some types of transaction which are considered movement between cash and cash equivalents are given below:<\/p>\n<p>1. Cash deposited into bank.<\/p>\n<p>2. Cash withdrawn from bank.<\/p>\n<p>3. Sale of cash equivalent securities (e.g. Sale of short-term investment, sale of commercial papers)<\/p>\n<p>4. Purchases of cash equivalent securities (e.g. Purchase of short-term investment Purchases of Treasury bills).<\/p>\n<p>The above types of transaction are part of cash and equivalents, so these are included in opening and closing cash and cash equivalent only. So these types of transaction no to be included in cash flow from different activities like operating investing, financing activities.<\/p>\n<p>Preparation of cash flow statement<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Cash flow from operating activities<\/p>\n<p>Cash flow from investing activities<\/p>\n<p>Cash flow from financing activities<\/td>\n<td>&#8212;&#8212;&#8212;-<\/p>\n<p>&#8212;&#8212;&#8212;-<\/p>\n<p>&#8212;&#8212;&#8212;-<\/td>\n<\/tr>\n<tr>\n<td>Net increase\/decrease in cash &amp; cash equivalent (Total of the above three activities)<\/p>\n<p>Add : Cash &amp; Cash equivalent in the<\/p>\n<p>Beginning of the year (Give in opening balance sheet)<\/td>\n<td>&#8212;&#8212;&#8212;-<\/p>\n<p>&#8212;&#8212;&#8212;-<\/td>\n<\/tr>\n<tr>\n<td>Cash &amp; Cash equivalent at the end of the year<\/td>\n<td>&#8212;&#8212;&#8212;-<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Note: The student should ensure that the Cash &amp; Cash equivalent at the end of the year as calculated above will be same as cash &amp; cash equivalent given in closing balance sheet.<\/p>\n<p>Objectives of Cash Flow Statement<\/p>\n<p>1. To ascertain how much cash or cash equivalents have been generated or used in different activities i.e., operating\/investing\/financing activity.<\/p>\n<p>2. To ascertain the net changes in cash and cash equivalents.<\/p>\n<p>3. To assess the causes of difference between actual cash &amp; cash equivalent and related net earnings\/income.<\/p>\n<p>4. To help in formulation of financial policies such as dividend policy, fixed assets policy, capital structure related policy.<\/p>\n<p>5. To help in short-term financial planning.<\/p>\n<p>6. To ascertain the liquidity of enterprises.<\/p>\n<p>Limitations of Cash Flow Statement<\/p>\n<p>1. Non cash transaction are not taken into consideration like shares or debentures issued to vendors, depreciating charged during the year.<\/p>\n<p>2. It is a statement related with past data.<\/p>\n<p>3. It is not used for judging the profitability of enterprise.<\/p>\n<p>4. Accrual accounting concept is ignored in this statement e.g. credit sales, credit purchases, outstanding expenses, accrued income are not included.<\/p>\n<p>Computation of Cash flows from different activities.<\/p>\n<p>(1) Cash flow from operating activities: Operating activities are the main revenue generating activities of the enterprises. It also includes all those transactions which are not included in investing and financing activities.<\/p>\n<p>Indirect Method of calculating the cash flow from Operating Activities: Under this method Net Profit before Tax and Extra-ordinary Item is the starting point for further calculations.<\/p>\n<p>Calculation of Net Profit before Tax and Extra-ordinary Item:<\/p>\n<p>Difference between closing balance and opening balance of Balance in statement of Profit &amp; Loss A\/c\u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>Add:<\/p>\n<p>1. Proposed dividend for current year\u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>2. Interim Dividend paid during the year \u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>3. Profit Transferred to Reserve\u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>(If reserve of current year increased from previous year) \u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>4. Provision for Taxation made during the year\u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>5. Preference Dividend\u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>6. Extra Ordinary Item if any Debited to Statement of\u00a0Profit &amp; Loss\u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>Less:<\/p>\n<p>1. Refund of Tax credited to Statement of P &amp; L \u00a0(\u2026\u2026\u2026\u2026.)<\/p>\n<p>2. Extraordinary-item if any Credited to Statement of P&amp; (\u2026\u2026\u2026\u2026.)<\/p>\n<p>3. Reserves transferred back to statement of Profit and Loss(\u2026\u2026\u2026\u2026)<\/p>\n<p>Net Profit before Tax and Extra-ordinary item\u00a0 (\u2026\u2026\u2026\u2026.)<\/p>\n<p>Extraordinary items: These items are not related to normal business operation<\/p>\n<p>Format Cash Flow from Operating Activities<\/p>\n<table border=\"1\" cellspacing=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Particulars<\/td>\n<td>Rs.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\">1. Cash flow from operating activities<\/p>\n<p>(A) Net Profit Before Tax and Extra \u2013 Ordinary Items<\/p>\n<p>Adjustment for Non-cash and Non-Operating items<\/p>\n<p>Add :<\/p>\n<p>i. Depreciation charged during the current year<\/p>\n<p>ii. Preliminary expenses, Discount on issue of\u00a0 debentures, share issue expenses etc. written off<\/p>\n<p>iii. Goodwill, Patents and Trademark amortized\/written off<\/p>\n<p>iv. Interest on Long term borrowing and Debentures<\/p>\n<p>v. Loss on Sales of Fixed Assets\/Investments<\/p>\n<p>Less :<\/p>\n<p>i.\u00a0 Interest income<\/p>\n<p>ii. \u00a0Dividend Income<\/p>\n<p>iii. \u00a0Rental income<\/p>\n<p>iv. \u00a0Profit on sale of Fixed Assets\/Investment<\/p>\n<p>Operating Profit before Working Capital changes<\/p>\n<p>Adjustment for changes in Working Capital:<\/p>\n<p>Add : Increase in Current Liabilities and Decrease in Current Assets (other than cash and cash equivalent)<\/p>\n<p>Less : Increases in Current Assets (other than cash and cash equivalent) and Decrease in Current Liabilities<\/p>\n<p>Cash Generated from operations before tax and extraordinary items.<\/p>\n<p>Less : Income tax paid (Net of Refund received)<\/p>\n<p>Cash flow before Extraordinary item<\/p>\n<p>Extraordinary items +\/-<\/p>\n<p>Net cash from (or used in) Operating Activities<\/td>\n<td>&#8212;&#8212;&#8212;-<\/p>\n<p>&#8212;&#8212;&#8212;-<\/p>\n<p>&#8212;&#8212;&#8212;-<\/p>\n<p>&#8212;&#8212;&#8212;-<\/p>\n<p>&#8212;&#8212;&#8212;-<\/p>\n<p>&#8212;&#8212;&#8212;-<\/p>\n<p>(&#8212;&#8212;&#8212;-)<\/p>\n<p>(&#8212;&#8212;&#8212;-)<\/p>\n<p>(&#8212;&#8212;&#8212;-)<\/p>\n<p>(&#8212;&#8212;&#8212;-)<\/td>\n<\/tr>\n<tr>\n<td>&#8212;&#8212;&#8212;-<\/p>\n<p>&#8212;&#8212;&#8212;-<\/p>\n<p>&#8212;&#8212;&#8212;-<\/p>\n<p>(&#8212;&#8212;&#8212;-)<\/p>\n<p>&#8212;&#8212;&#8212;-<\/td>\n<\/tr>\n<tr>\n<td>(&#8212;&#8212;&#8212;-)<\/td>\n<\/tr>\n<tr>\n<td>&#8212;&#8212;&#8212;-<\/p>\n<p>&#8212;&#8212;&#8212;-<\/td>\n<\/tr>\n<tr>\n<td>&#8212;&#8212;&#8212;-<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>For the calculation of Proposed Dividend during the current year the proposed dividend account is to be prepared as follows:<\/p>\n<p>Proposed Dividend Account<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>Rs.<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>Rs.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">To Bank (Dividend Paid during the year)<\/p>\n<p>To Balance c\/d<\/td>\n<td>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/td>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">By Balance b\/d<\/p>\n<p>By Balance in Statement of P&amp;L A\/c<\/p>\n<p>(Proposed dividend during the current year)<\/td>\n<td>\u2026\u2026..<\/p>\n<p>\u2026\u2026..<\/td>\n<\/tr>\n<tr>\n<td>\u2026\u2026\u2026<\/td>\n<td>\u2026\u2026..<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>For the calculation of Provision for Taxation made during the current year the provision of Taxation account is to be prepared as follows:<\/p>\n<p>Provision for Taxation Account<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>Rs.<\/td>\n<td>Date<\/td>\n<td>Particulars<\/td>\n<td>Rs.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">To Bank (Tax paid\u00a0 during the current year)<\/p>\n<p>To Balance c\/d<\/td>\n<td>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/td>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">By Balance b\/d<\/p>\n<p>By Statement of P&amp; L A\/c<\/p>\n<p>(Proposed for taxation made\u00a0 during the current year)<\/td>\n<td>\u2026\u2026..<\/p>\n<p>\u2026\u2026..<\/td>\n<\/tr>\n<tr>\n<td>\u2026\u2026\u2026<\/td>\n<td>\u2026\u2026..<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Illustration 1:<\/p>\n<p>Cash Flow From Operating Activities<\/p>\n<table class=\"mobile\" border=\"1\" width=\"830\" cellspacing=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Particulars<\/td>\n<td style=\"text-align: center;\">Rs.<\/td>\n<td style=\"text-align: center;\">Rs.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\">1. Cash flow from Operating Activities<\/p>\n<p>Net Profit Before Tax And Extra-ordinary Item<\/p>\n<p>Adjustment for non-cash and non-operating items<\/p>\n<p>Add : Depreciation on fixed assets<\/p>\n<p>Preliminary expenses written off<\/p>\n<p>Loss on sale of furniture<\/p>\n<p>Less : Profit on sale on machinery<\/p>\n<p>Operating Profit before working capital changes<\/p>\n<p>Adjustment for Working Capital Charges<\/p>\n<p>Add : Increase in Creditors<\/p>\n<p>Decrease in Bills Receivables<\/p>\n<p>Less : Increase in Debtors<\/p>\n<p>Increase in Prepaid Expenses<\/p>\n<p>Decrease in Bills Payable<\/p>\n<p>Cash generated from operation before Tax<\/p>\n<p>Less : Income tax Paid<\/p>\n<p>Net Cash Inflow from Operating Activities<\/td>\n<td>20,000<\/p>\n<p>10,000<\/p>\n<p>1,000<\/td>\n<td>2,74,000<\/p>\n<p>31,000<\/td>\n<\/tr>\n<tr>\n<td>6000<\/td>\n<td>3,05,000<\/p>\n<p>(6,000)<\/td>\n<\/tr>\n<tr>\n<td>10,000<\/p>\n<p>3,000<\/td>\n<td>2,99,000<\/p>\n<p>13,000<\/td>\n<\/tr>\n<tr>\n<td>6,000<\/p>\n<p>200<\/p>\n<p>4,000<\/td>\n<td>3,12,000<\/p>\n<p>(10,200)<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><\/td>\n<td>3,01,800<\/p>\n<p>(1,60,000)<\/td>\n<\/tr>\n<tr>\n<td>1,41,8000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2. Cash Flow from Investing Activities<\/p>\n<p>Investing activities are those activities which related to the acquisition (busying) and disposal (selling) of fixed assets and investment (other than cash equivalents). It also\u00a0 includes income from fixed assets and investment like rent received, interest received on investment, dividend received on investment in shares and mutual funds.<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Inflows of Cash: (Plus items)<\/td>\n<td>Outflows of Cash (imines items)<\/td>\n<\/tr>\n<tr>\n<td>Cash Received from sales of Fixed Assets.<\/p>\n<p>Cash Received from sales of Investment.<\/p>\n<p>Cash Received from sales of intangible<\/p>\n<p>Assets like Patents.<\/p>\n<p>Interest Received,<\/p>\n<p>Dividend Received,<\/p>\n<p>Rent Received<\/td>\n<td>Cash paid from sales of Fixed Assets.<\/p>\n<p>Cash paid from sales of Investment.<\/p>\n<p>Cash paid from sales of intangible<\/p>\n<p>Fixed assets like goodwill, patents and copy rights.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>For the calculation of sale or purchase of fixed assets and investment, the following accounts are prepared:<\/p>\n<p>1. Fixed Assets Account2.Investment Account<\/p>\n<p>Fixed Assets Account: Fixed assets accounts may be prepared by two methods:<\/p>\n<p>(a) At written down value method (when provision for depreciation account\/accumulated depreciation account is not maintained):<\/p>\n<p>Fixed Assets Account (at written down value)<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td style=\"text-align: center;\">Particulars<\/td>\n<td style=\"text-align: center;\">Rs.<\/td>\n<td>Date<\/td>\n<td style=\"text-align: center;\">Particulars<\/td>\n<td>Rs.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">To Balance b\/d<\/p>\n<p>To Bank A\/c<\/p>\n<p>(Additional Purchase)<\/p>\n<p>To Profit on sale of fixed assets A\/c<\/td>\n<td>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/td>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">By Bank A\/c<\/p>\n<p>(sale of investment)<\/p>\n<p>By Depreciation A\/c<\/p>\n<p>(Dep. On fixed assets sold)<\/p>\n<p>By Loss on Sale of fixed assets A\/c<\/p>\n<p>By depreciation A\/c<\/p>\n<p>(Current year dep. On remaining fixed assets)<\/p>\n<p>By Balance c\/d<\/td>\n<td>\u2026\u2026..<\/p>\n<p>\u2026\u2026..<\/p>\n<p>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/td>\n<\/tr>\n<tr>\n<td>\u2026\u2026\u2026<\/td>\n<td>\u2026\u2026..<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(b) Fixed Assets (at cost); When provision for depreciation account or accumulated depreciation account has been separated maintained. In this method two separate account named Fixed Assets Account and Provision for Depreciation account are maintained.<\/p>\n<p>Fixed Assets Account (at original cost)<\/p>\n<table class=\"mobile\" border=\"1\" width=\"825\" cellspacing=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td style=\"text-align: center;\">Particulars<\/td>\n<td>Rs.<\/td>\n<td>Date<\/td>\n<td style=\"text-align: center;\">Particulars<\/td>\n<td>Rs.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">To Balance b\/d<\/p>\n<p>To Bank A\/c<\/p>\n<p>(Additional Purchase)<\/p>\n<p>To Profit on sale of fixed assets A\/c<\/td>\n<td>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/td>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">By Bank A\/c<\/p>\n<p>(sale of investment)<\/p>\n<p>By Depreciation A\/c<\/p>\n<p>(Dep. On fixed assets sold)<\/p>\n<p>By Loss on Sale of fixed assets A\/c<\/p>\n<p>By depreciation A\/c<\/p>\n<p>(Current year dep. On remaining fixed assets)<\/p>\n<p>By Balance c\/d<\/td>\n<td>\u2026\u2026..<\/p>\n<p>\u2026\u2026..<\/p>\n<p>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/td>\n<\/tr>\n<tr>\n<td>\u2026\u2026\u2026<\/td>\n<td>\u2026\u2026..<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Provision for Depreciation Account<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Date<\/td>\n<td style=\"text-align: center;\">Particulars<\/td>\n<td>Rs.<\/td>\n<td>Date<\/td>\n<td style=\"text-align: center;\">Particulars<\/td>\n<td>Rs.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">To Fixed Assets A\/c<\/p>\n<p>(Total Depreciation on Fixed assets sold)<\/p>\n<p>To Balance c\/d<\/td>\n<td>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/td>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">By Balance b\/d<\/p>\n<p>By Statement of Profit &amp; Loss A\/c<\/p>\n<p>(Depreciation charged on fixed assets during the current year)<\/td>\n<td>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/td>\n<\/tr>\n<tr>\n<td>\u2026\u2026\u2026<\/td>\n<td>\u2026\u2026\u2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Preparation of Investment Account:<\/p>\n<p>Investment Account<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Date<\/td>\n<td style=\"text-align: center;\">Particulars<\/td>\n<td>Rs.<\/td>\n<td>Date<\/td>\n<td style=\"text-align: center;\">Particulars<\/td>\n<td>Rs.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">To Balance b\/d<\/p>\n<p>To Back A\/c<\/p>\n<p>(Additional Purchase)<\/p>\n<p>To Profit on sale of investment A\/c<\/td>\n<td>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/td>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\">By Bank A\/c<\/p>\n<p>(Sale of investment)<\/p>\n<p>By Loss on sale of<\/p>\n<p>Investment A\/c<\/p>\n<p>By Balance c\/d<\/td>\n<td>\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026<\/td>\n<\/tr>\n<tr>\n<td>\u2026\u2026\u2026<\/td>\n<td>\u2026\u2026\u2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>3. Cash Flow from financing Activities<\/p>\n<p>Financing activities are those activities that result in the changes in size and composition of the share capital (equality and preference) and borrowed fund of the business enterprises. Generally cost related to these funds also included in financing activities like interest paid on loans and debentures and dividend paid on equity and preference capital.<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Inflows of Cash: (Plus items)<\/td>\n<td>Outflows of Cash (imines items)<\/td>\n<\/tr>\n<tr>\n<td>1. Proceeds from Issue of equity Share\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 capital.<\/p>\n<p>2. Proceeds from Issue of preference shares capital.<\/p>\n<p>3.\u00a0 Proceeds from taking long-term loan and issue of debentures.<\/p>\n<p>4. Proceeds from Bank Overdraft and Cash Credit.<\/td>\n<td>1. Amount paid for repayment of long-term loan.<\/p>\n<p>2. \u00a0Redemption of Preference share capital in cash.<\/p>\n<p>3. \u00a0Redemption of Debenture in cash<\/p>\n<p>4. Buy bank of Equity shares (Extra Ordinary Item)<\/p>\n<p>5. Payment of Bank Overdraft and Cash Credits<\/p>\n<p>6. Interest paid on long-term loan and debentures<\/p>\n<p>7. \u00a0Final Dividend paid.<\/p>\n<p>8. \u00a0Interim dividend paid.<\/p>\n<p>9. \u00a0Dividend paid on Preference Shares<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Note:<\/p>\n<p>1. Bonus shares worth Rs. 5,00,000 issued to equity shareholder are not to be shown in the cash flow statement because there is no flow of cash by this activity.<\/p>\n<p>2. If any other information is not given in the question about final dividend paid amount then the previous year proposed dividend is assumed as dividend payable in current year. Current year proposed dividend amount is assumed as proposed dividend in current year and to be added in operating activities to calculated net profit before tax and extraordinary item.<\/p>\n<p>3. Previous year proposed dividend- unpaid divided = Final dividend paid during the current year is cash used in financing activities.<\/p>\n<p>Financing Business Enterprise Transaction Treatment in Cash Flow statement<\/p>\n<p>Financing business enterprises are the business enterprises which deal in finance like investment companies, mutual fund house, banks. These enterprises purchase and sale of securities as their stock, so it is treated as operating activities and interest revived, dividend received and interest paid are considered as routine business activities and included in their operating activities.<\/p>\n<p>Comprehensive<strong>\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Class-12_Revision_Notes_and_Key_Points\"><\/span><strong>CBSE Class-12 Revision Notes and Key Points<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Cash flow statement class 12 Notes Accountancy. CBSE quick revision note for class-12 Chemistry Physics Math\u2019s, Accountancy and other subject are very helpful to revise the whole syllabus during exam days. The revision notes covers all important formulas and concepts given in the chapter. Even if you wish to have an overview of a chapter, quick revision notes are here to do if for you. These notes will certainly save your time during stressful exam days.<\/p>\n<ul>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-physics\/1251\/cbse-revision-notes\/7\/\">Physics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-chemistry\/1267\/cbse-revision-notes\/7\/\">Chemistry<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-mathematics\/1284\/cbse-revision-notes\/7\/\">Mathematics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-biology\/1298\/cbse-revision-notes\/7\/\">Biology<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-accountancy\/1315\/cbse-revision-notes\/7\/\">Accountancy<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-economics\/1327\/cbse-revision-notes\/7\/\">Economics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-business-studies\/1727\/cbse-revision-notes\/7\/\">Business Studies<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-computer-science\/1851\/cbse-revision-notes\/7\/\">Computer Science<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-informatics-practices\/1873\/cbse-revision-notes\/7\/\">Informatics Practices<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-english-core\/1855\/cbse-revision-notes\/7\/\">English Core<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-history\/1869\/cbse-revision-notes\/7\/\">History<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-physical-education\/1877\/cbse-revision-notes\/7\/\">Physical Education<\/a><\/li>\n<\/ul>\n<p>To download Cash flow statement class 12 Notes Accountancy, sample paper for class 12 Physics, Chemistry, Biology, History, Political Science, Economics, Geography, Computer Science, Home Science, Accountancy, Business Studies and Home Science; do check myCBSEguide app or website. myCBSEguide provides sample papers with solution, test papers for chapter-wise practice, NCERT Cash flow statement\u00a0, NCERT Exemplar Cash flow statement\u00a0, quick revision notes for ready reference, CBSE guess papers and CBSE important question papers. Sample Paper all are made available through\u00a0<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.techchefs.MyCBSEGuide&amp;referrer=utm_source%3Dmycbse_bottom%26utm_medium%3Dtext%26utm_campaign%3Dmycbseads\"><strong>the best app for CBSE students<\/strong><\/a>\u00a0and myCBSEguide website.<\/p>\n<ul>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounting-partnership-firms-fundamentals-class-12-notes-accountancy\/\">Accounting for partnership firms fundamentals class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/goodwill-nature-valuation-class-12-notes-accountancy\/\">Goodwill Nature Astatement,n class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/reconstitution-partnership-class-12-notes-accountancy\/\">Reconstitution of Partnership class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/admission-partner-class-12-notes-accountancy\/\">Admission of A Partner class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/retirement-death-partner-class-12-notes-accountancy\/\">Retirement or Death of a partner class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/dissolution-partnership-firm-class-12-notes-accountancy\/\">Dissolution Of a Partnership Firm class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounting-share-capital-class-12-notes-accountancy\/\">Accounting For Share Capital class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounting-debentures-class-12-notes-accountancy\/\">Accounting For Debentures class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/company-accounts-redemption-debentures-class-12-notes-accountancy\/\">Company Accounts \u2013 Redemption of Debentures class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statements-company-class-12-notes-accountancy\/\">Financial Statements Of A Company class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statement-analysis-class-12-notes-accountancy\/\">Financial statement analysis class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/tools-financial-statement-analysis-class-12-notes-accountancy\/\">Tools for financial statement analysis class 12 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounting-ratios-class-12-notes-accountancy\/\">Accounting Ratios class 12 Notes Accountancy<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Cash flow statement class 12 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides accounting for partnership firm\u2019s fundamentals class 12 Notes latest chapter wise notes for quick preparation of CBSE board exams and school-based annual examinations. Class 12 Accountancy notes on chapter &#8230; <a title=\"Cash flow statement Class 12 Notes Accountancy\" class=\"read-more\" href=\"https:\/\/mycbseguide.com\/blog\/cash-flow-statement-class-12-notes-accountancy\/\" aria-label=\"More on Cash flow statement Class 12 Notes Accountancy\">Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":9785,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48,456],"tags":[620,647,457,150,426,240],"class_list":["post-9540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbse-class-12","category-revision-notes","tag-accountancy-notes","tag-cash-flow-statement","tag-cbse-notes","tag-cbse-notes-and-key-points","tag-quick-revision","tag-quick-revision-notes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cash flow statement Class 12 Notes Accountancy | myCBSEguide<\/title>\n<meta name=\"description\" content=\"Cash flow statement class 12 Notes Accountancy chapter 15 in PDF format for free download. 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