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Formula Sheet

Cash Flow Statement — Formula Sheet

Jammu & Kashmir Board · Class 12 · Accountancy

5 formulas from Cash Flow Statement (Jammu & Kashmir Board Class 12 Accountancy) on one page, grouped by topic.

116 questions76 flashcards5 formulas & key relations5 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 Entries · 1 Section

Formulas and Key Relations

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 Jammu & Kashmir Board Class 12 Accountancy?
Key topics in Cash Flow Statement include Meaning, Need, and Legal Basis, Cash, Cash Equivalents, and Cash Flows, Classification of Cash Flows, Special Items and Their Treatment. Study these first, then practise questions on each for the Jammu & Kashmir Board Class 12 board exam.
How many formulas are in Cash Flow Statement?
This sheet lists 5 formulas from Cash Flow Statement, grouped by topic. Learn what each symbol stands for so you can apply the formula, not just recall it.
How should I revise Cash Flow Statement for the Jammu & Kashmir Board Class 12 board exam?
Learn the core ideas first, then work through the 116 practice questions on Cash Flow Statement. Revise 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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All Jammu & Kashmir Board Class 12 Accountancy Formula Sheet

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