Most Probable Questions Booklet – Class 12 (Accountancy Part II) Chapter 6: Cash Flow Statement

Master your CBSE Class 12 Accountancy Board Exam with the Most Probable Questions Booklet for Part II – Chapter 6: Cash Flow Statement.

This booklet is curated after analyzing more than a decade of CBSE exam papers, ensuring students focus only on the most relevant and frequently asked questions. With answer-writing guidelines, solved examples, and exam-oriented strategies, it helps learners present accurate and high-scoring solutions in both theory and numerical sections.

What’s Inside the Booklet?

• Most Probable Questions – Covering important areas such as meaning and objectives of cash flow statement, classification of activities (operating, investing, financing), preparation of cash flow statement as per Accounting Standard (AS-3), treatment of adjustments, and differences between cash flow and fund flow.

• Answer Writing Guidelines – Step-by-step approach for preparing cash flow statements with working notes, proper headings, and calculations.

• Chapter-Wise Question Trends – Insights into commonly asked questions (numerical, adjustments-based, theoretical, and interpretation).

• Focus Areas for Preparation – Key adjustments like depreciation, provision for tax, dividend paid, profit/loss on sale of assets, treatment of goodwill, and non-cash items.

✅ Why This Booklet?

• Includes only high-probability exam questions derived from past CBSE papers.

• Provides exam-oriented strategies and solved formats aligned with the marking scheme.

• Saves revision time by targeting essential topics.

• Covers both theory and numerical problems (4–6 marks).

This booklet is a must-have study resource for Class 12 students who want to master Accountancy Part II – Chapter 6: Cash Flow Statement and secure top marks in their board exam.