Chapter 10: Cash Flow Statement (Indirect Method only)
Part B: Option 1 — Financial Statement Analysis — Chapter 10: Cash Flow Statement (Indirect Method only)
CBSE Class 12 — Subject: Accountancy — CBSE Board Examinations
Highlight: These MCQs are designed strictly as per the NCERT syllabus, making them ideal for CBSE Class 12 board exams standard.
Content Bank — Chapter 10: Cash Flow Statement (Indirect Method)
- Meaning, objectives and limitations of Cash Flow Statement
- Classification: Operating activities (Indirect Method), Investing activities, Financing activities
- Adjustments in indirect method: depreciation, gain/loss on sale of asset, changes in working capital (trade receivables, payables, inventory)
- Non-cash transactions and presentation as per AS/Ind AS (Schedule III guidance)
- Preparation of Cash Flow Statement — format, reconciliation and interpretation
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