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Syllabus

Cash Flow Statement — Syllabus

Madhya Pradesh Board · Class 12 · Accountancy

What Cash Flow Statement covers in Madhya Pradesh Board Class 12 Accountancy: 4 topics, for the 2026-27 session.

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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4 Topics · Madhya Pradesh Board Class 12 Accountancy · 2026-27

Topics in Cash Flow Statement

1

1. Meaning, Need, and Legal Basis

  • Cash Flow Statement shows cash inflows and cash outflows for a specific period.
  • It is different from Position Statement and Income Statement.
  • It is one of the financial statements of a company.
2

2. Cash, Cash Equivalents, and Cash Flows

  • Cash comprises cash in hand and demand deposits with banks.
  • Cash equivalents are short-term highly liquid investments readily convertible into known amounts of cash with insignificant risk of value change.
  • An investment normally qualifies as cash equivalent only if its maturity is three months or less from the date of acquisition.
3

3. Classification of Cash Flows

  • Cash flows are classified into operating, investing, and financing activities.
  • Operating activities are the principal revenue generating activities of the enterprise and are not investing or financing activities.
  • Investing activities are acquisition and disposal of long-term assets and other investments not included in cash equivalents.
4

4. Special Items and Their Treatment

  • In a financial enterprise, interest paid, interest received, and dividend received are operating activities, while dividend paid is financing.
  • In a non-financial enterprise, payment of interest and dividends are financing activities, while receipt of interest and dividends are investing activities.
  • Tax on operating profit is operating.

Key Concepts

Central concept: Cash Flow Statement as the statement of inflows and outflows of cash and cash equivalents classified into operating, investing, and financing activities

Financial statementsCompanies Act, 2013AS-3AS-4CashCash equivalentsOperating activitiesInvesting activities

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Frequently Asked Questions

What are the important topics in Cash Flow Statement for Madhya Pradesh 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 Madhya Pradesh Board Class 12 board exam.
How should I revise Cash Flow Statement for the Madhya Pradesh 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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