Cash Flow Statement
Uttar Pradesh Board · Class 12 · Accountancy
Flashcards for Cash Flow Statement — Uttar Pradesh Board Class 12 Accountancy. Quick Q&A cards covering key concepts, definitions, and formulas.
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Explore the full setWhat is a Cash Flow Statement and what is its primary purpose?
Answer
A Cash Flow Statement shows inflows and outflows of cash and cash equivalents from various activities of a company during a specific period. Its primary purpose is to provide useful information about …
Define 'Cash' and 'Cash Equivalents' as per AS-3.
Answer
Cash: Comprises cash in hand and demand deposits with banks. Cash Equivalents: Short-term highly liquid investments that are readily convertible into known amounts of cash and subject to insignificant…
List the three main categories of activities in a Cash Flow Statement.
Answer
1. Operating Activities: Main revenue-generating activities of the enterprise (e.g., sales, purchases, expenses) 2. Investing Activities: Acquisition and disposal of long-term assets and investments n…
Give examples of Cash Inflows and Outflows from Operating Activities.
Answer
Cash Inflows: - Cash receipts from sale of goods and services - Cash receipts from royalties, fees, commissions Cash Outflows: - Cash payments to suppliers for goods and services - Cash payments to e…
What are examples of Cash Flows from Investing Activities?
Answer
Cash Outflows: - Cash payments to acquire fixed assets (machinery, furniture, land) - Cash payments to acquire shares/debt instruments of other enterprises - Cash advances and loans to third parties …
Provide examples of Cash Flows from Financing Activities.
Answer
Cash Inflows: - Cash proceeds from issuing shares (equity/preference) - Cash proceeds from issuing debentures, bonds, loans Cash Outflows: - Cash repayments of amounts borrowed - Interest paid on deb…
What are the two methods for preparing Cash Flow from Operating Activities? Which one is more commonly used?
Answer
1. Direct Method: Shows major classes of gross cash receipts and gross cash payments 2. Indirect Method: Starts with net profit/loss and adjusts for non-cash items, deferrals/accruals, and investing/f…
In the Indirect Method, what is the starting point and what adjustments are made?
Answer
Starting Point: Net Profit/Loss before Tax and Extraordinary Items Adjustments: 1. Add back: Non-cash items (depreciation, goodwill written-off) 2. Add back: Financing expenses (interest paid) 3. Ded…
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