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Formula Sheet

Cash Flow Statement

CBSE · Class 12 · Accountancy

All formulas from Cash Flow Statement in CBSE Class 12 Accountancy. Key equations, constants, and identities for board exam preparation.

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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5 Formulas · 1 Sections

Formulas

Key Formula Map

Net increase (decrease) in cash and cash equivalents = A + B + C

Cash and cash equivalents at the end = Cash and cash equivalents at the beginning + Net increase (decrease) in cash and cash equivalents

Net Profit before Tax and Extraordinary Items = Net Profit + Income Tax

Net Profit before Tax = Net Profit after Tax + Provision for Taxation - Income tax refund

Net Profit before taxation and extraordinary items = Profit and Loss at end - Profit and Loss in beginning + Provision of tax during the year + Propos

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Frequently Asked Questions

What are the important topics in Cash Flow Statement for CBSE Class 12 Accountancy?
Cash Flow Statement covers several key topics that are frequently asked in CBSE Class 12 board exams. Focus on the core concepts listed on this page and practise related questions to build confidence.
How to score full marks in Cash Flow Statement — CBSE Class 12 Accountancy?
Understand the core concepts first, then work through the 116 practice questions available for this chapter. Revise formulas and definitions regularly, and use flashcards for quick recall before the exam.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

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