NCERT Solutions for Class 12 Accountancy Part 2 Chapter 6: Cash Flow Statement

Welcome to NCERT Solutions for Class 12 Accountancy Part 2 Chapter 6, where the cash flow statement takes center stage! This chapter focuses on the flow of cash into and out of a company’s operations—because cash is king! 👑

Students will learn how to prepare a cash flow statement and understand how cash moves in a company. But don’t get confused with the profit & loss statement—cash flow is all about the actual money moving, not just accounting profits.

Key Concepts:

• Operating Activities: These are the cash flows directly related to the company’s main business activities. Think of it as the company’s daily routine—making and selling stuff.
• Investing Activities: Cash flow from buying or selling long-term assets. It’s like the company’s investment in future growth.
• Financing Activities: This includes borrowing and repaying debts or issuing shares. It’s like the company borrowing money to get a little extra juice for its business.

Once you’ve mastered this chapter, you’ll understand exactly how cash is flowing through a company, ensuring it doesn’t run out like a leaky bucket. 💧

NCERT Class 12 Accountancy Part 2 Chapter 6 Cash Flow Statement

NCERT Solutions for Class 12 Accountancy

Accountancy – Part 1

• NCERT Solutions for Class 12 Accountancy – Part 1 Chapter 1: Accounting for Partnership – Basic Concepts
• NCERT Solutions for Class 12 Accountancy – Part 1 Chapter 2: Accounting for Not-for-Profit Organisations
• NCERT Solutions for Class 12 Accountancy – Part 1 Chapter 3: Reconstitution of a Partnership Firm – Admission of a Partner
• NCERT Solutions for Class 12 Accountancy – Part 1 Chapter 4: Retirement/Death of a Partner
• NCERT Solutions for Class 12 Accountancy – Part 1 Chapter 5: Dissolution of a Partnership Firm

Accountancy – Part 2

• NCERT Solutions for Class 12 Accountancy – Part 2 Chapter 1: Accounting for Share Capital
• NCERT Solutions for Class 12 Accountancy – Part 2 Chapter 2: Issue and Redemption of Debentures
• NCERT Solutions for Class 12 Accountancy – Part 2 Chapter 3: Financial Statements of a Company
• NCERT Solutions for Class 12 Accountancy – Part 2 Chapter 4: Analysis of Financial Statements
• NCERT Solutions for Class 12 Accountancy – Part 2 Chapter 5: Accounting Ratios
• NCERT Solutions for Class 12 Accountancy – Part 2 Chapter 6: Cash Flow Statement