Curriculum
Grade XII Accountancy
Tabular Notes
0/8
Work Sheets
0/8
Interactive Lessons
0/12
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Ch-1 Accounting for Partnership: Fundamentals
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Ch-2 Goodwill: Nature and Valuation
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Ch-3 Change in Profit-Sharing Ratio
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Ch-4 Admission of a Partner
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Ch-5 Retirement or Death of a Partner
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Ch-6 Dissolution of a Partnership Firm
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Ch-7 Issue of Shares
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Ch-8 Issue of Debentures
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Ch-9 Financial Statements of a Company
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Ch10-Analysis-of-Financial-Statements
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Ch-11-Accounting Ratios
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Ch-12 Cash Flow Statement
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Ch-12 Cash Flow Statement
School Revise · Class 12 Accountancy · Chapter 12
Cash Flow Statement
A cash flow statement shows cash from operating, investing and financing activities. Here you compute the key figures.
Operating adjustments
Start from net profit; add back non-cash items like depreciation and goodwill written off; adjust for changes in working capital; then subtract tax paid.
Investing and financing
Investing: buying and selling assets and investments. Financing: issuing shares or debentures, and paying dividend or interest.
Practise it yourself
A problem appears below. Work it out, type your answer, and press Check. Use Show working if stuck, Next for another, New set to reshuffle. Endless practice.
Worked examples
Net profit 1,00,000; depreciation 20,000.
Operating profit before WC = 1,20,000.
Cash from operations 1,50,000; tax 30,000.
Operating cash flow 1,20,000.
Shares 3,00,000; dividend 40,000.
Financing = 2,60,000.
Quick summary
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A cash flow statement shows cash from operating, investing and financing activities. Start from net profit, add back non-cash items (depreciation, goodwill written off), adjust working capital and subtract tax paid. Investing covers assets; financing covers shares, debentures, dividend and interest. |
© 2026 School Revise. Original content aligned to the CBSE and NCERT Class 12 Accountancy syllabus. Unauthorised copying is not permitted.
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