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Chapter 14 of 14
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Cash Flow Statement

CBSE · Class 12 · Accountancy

Flashcards for Cash Flow Statement — CBSE Class 12 Accountancy. Quick Q&A cards covering key concepts, definitions, and formulas.

116 questions76 flashcards5 concepts

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An infographic illustrating the core concept of a Cash Flow Statement, showing its purpose (inflows/outflows of cash and cash equivalents), its three main categories (Operating, Investing, Financing A
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76 Flashcards
Card 1Introduction to Cash Flow Statement

What is a cash flow statement?

Answer

A cash flow statement is a statement showing inflows and outflows of cash and cash equivalents. It is distinct from the Position Statement and the Income Statement. It helps show how cash moved during

Card 2नकदी प्रवाह विवरण का परिचय

नकदी प्रवाह विवरण क्या है?

Answer

नकदी प्रवाह विवरण एक विवरण है जो नकदी और नकदी समकक्षों के अंतर्वाह और बहिर्वाह को दर्शाता है। यह स्थिति विवरण और आय विवरण से अलग है। यह यह दिखाने में मदद करता है कि लेखा अवधि के दौरान नकदी कैसे चली।

Card 3नकदी प्रवाह विवरण का महत्व

नकदी प्रवाह विवरण को एक महत्वपूर्ण वित्तीय विवरण क्यों माना जाता है?

Answer

यह स्थिति विवरण और आय विवरण के अलावा तीसरा महत्वपूर्ण वित्तीय विवरण है। यह तरलता, आंतरिक शोधन क्षमता और व्यवसाय की नकदी और नकदी समकक्ष उत्पन्न करने की क्षमता का आकलन करने में मदद करता है।

Card 4Importance of Cash Flow Statement

Why is the cash flow statement considered an important financial statement?

Answer

It is the third important financial statement besides the Position Statement and the Income Statement. It helps assess liquidity, internal solvency, and the ability of a business to generate cash and

Card 5Legal Framework

What is the statutory link between financial statements and cash flow statement in Companies Act, 2013?

Answer

Financial Statements under Section 2(40) of Companies Act, 2013 include Cash Flow Statement prepared in accordance with Accounting Standard 3. Accounting Standards are mandatory under the Companies Ac

Card 6कानूनी ढांचा

कंपनी अधिनियम, 2013 में वित्तीय विवरण और नकदी प्रवाह विवरण के बीच वैधानिक संबंध क्या है?

Answer

कंपनी अधिनियम, 2013 की धारा 2(40) के तहत वित्तीय विवरणों में लेखा मानक 3 के अनुसार तैयार किया गया नकदी प्रवाह विवरण शामिल है। कंपनी अधिनियम, 2013 के तहत लेखा मानक अनिवार्य हैं।

Card 7नकद और नकद समतुल्य

AS-3 के अनुसार कैश को परिभाषित करें।

Answer

नकद में हाथ में नकदी और बैंकों के पास मांग जमा शामिल हैं। यह नकदी का संकीर्ण रूप है जिसका उपयोग नकदी प्रवाह विवरण तैयार करने में किया जाता है।

Card 8Cash and Cash Equivalents

Define Cash as per AS-3.

Answer

Cash comprises cash in hand and demand deposits with banks. This is the narrow form of cash used in cash flow statement preparation.

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