{"id":84458,"date":"2023-08-10T19:50:00","date_gmt":"2023-08-10T14:20:00","guid":{"rendered":"https:\/\/www.kopykitab.com\/blog\/?p=84458"},"modified":"2025-07-12T13:09:40","modified_gmt":"2025-07-12T07:39:40","slug":"dk-goel-accountancy-class-12-solutions-vol-1-chapter-6","status":"publish","type":"post","link":"https:\/\/www.kopykitab.com\/blog\/dk-goel-accountancy-class-12-solutions-vol-1-chapter-6\/","title":{"rendered":"DK Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 &#8211; Cash Flow Statement"},"content":{"rendered":"\n<p><span data-preserver-spaces=\"true\">Dk Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 are provided in this article. Chapter 6 is Cash Flow Statement. This book of DK Goel Accountancy is considered to be the most helpful study material for the Students pursuing their <a href=\"https:\/\/www.cbse.gov.in\/\" target=\"_blank\" rel=\"noopener\">CBSE<\/a> class 12. <\/span><\/p>\n<p><span data-preserver-spaces=\"true\">These solutions for class 12 are created by the experts of <a href=\"https:\/\/www.kopykitab.com\/\" target=\"_blank\" rel=\"noopener\">KopyKitab<\/a>. Also, these solutions are created by keeping in mind the latest syllabus of the CBSE Class 12 syllabus. These solutions will be providing you immense knowledge about how the exam questions will be provided. <\/span><\/p>\n<p><span data-preserver-spaces=\"true\">The DK Goel Class 12 Chapter 6 Cash Flow Statement furnishes a wide range of solutions that certainly supports the students to understand, analyze and solve them.&nbsp;&nbsp;<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_47_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"ez-toc-toggle-icon-1\"><label for=\"item-69d2b91fbf8b8\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-69d2b91fbf8b8\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-visibility-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.kopykitab.com\/blog\/dk-goel-accountancy-class-12-solutions-vol-1-chapter-6\/#download-dk-goel-accountancy-class-12-solutions-vol-1-chapter-6-cash-flow-statement-pdf\" title=\"Download Dk Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 Cash Flow Statement PDF&nbsp;\">Download Dk Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 Cash Flow Statement PDF&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.kopykitab.com\/blog\/dk-goel-accountancy-class-12-solutions-vol-1-chapter-6\/#detailed-topics-for-dk-goel-accountancy-class-12-solutions-vol-1-chapter-6-cash-flow-statement\" title=\"Detailed Topics for Dk Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 Cash Flow Statement&nbsp;\">Detailed Topics for Dk Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 Cash Flow Statement&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.kopykitab.com\/blog\/dk-goel-accountancy-class-12-solutions-vol-1-chapter-6\/#dk-goel-accountancy-class-12-solutions-vol-1-chapter-6-cash-flow-statement-sample-questions\" title=\"Dk Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 Cash Flow Statement Sample Questions&nbsp;&nbsp;\">Dk Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 Cash Flow Statement Sample Questions&nbsp;&nbsp;<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"download-dk-goel-accountancy-class-12-solutions-vol-1-chapter-6-cash-flow-statement-pdf\"><\/span><span data-preserver-spaces=\"true\">Download Dk Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 Cash Flow Statement PDF&nbsp;<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-preserver-spaces=\"true\">In this section, the students will get ample questions and their solutions for DK Goel Accountancy Class 12 Solutions Vol 1 Chapter 6. The students can download the pdf by clicking over the link providing below.<\/span><\/p>\n<p><a href=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/05\/DK-Goel-Accountancy-Class-12-Solutions-Vol-1-Chapter-6.pdf\">DK Goel Accountancy Class 12 Solutions Vol 1 Chapter 6<\/a><\/p>\n<div id=\"example1\" style=\"text-align: justify;\">&nbsp;<\/div>\n<p style=\"text-align: justify;\"><style>\n.pdfobject-container { height: 500px;}<br \/>\n.pdfobject { border: 1px solid #666; }<br \/>\n<\/style><\/p>\n<p style=\"text-align: justify;\"><script src=\"https:\/\/www.kopykitab.com\/_utility\/js\/pdfobject.min.js\"><\/script><br><script>PDFObject.embed(\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/05\/DK-Goel-Accountancy-Class-12-Solutions-Vol-1-Chapter-6.pdf\", \"#example1\");<\/script><\/p>\n<p><span data-preserver-spaces=\"true\">These questions and solutions of DK Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 will be very helpful for the students for their board exams. While preparing for the board exam a student must have proper knowledge about the topics for which they are preparing.&nbsp;&nbsp;<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"detailed-topics-for-dk-goel-accountancy-class-12-solutions-vol-1-chapter-6-cash-flow-statement\"><\/span><span data-preserver-spaces=\"true\">Detailed Topics for <\/span><span data-preserver-spaces=\"true\">Dk Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 Cash Flow Statement&nbsp;<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-preserver-spaces=\"true\">A Cash Flow Statement is a statement showing the changes in the financial position of a business concern during different intervals of time in terms of cash and cash equivalents. <\/span><\/p>\n<p><span data-preserver-spaces=\"true\">However, according to the revised accounting standard-3, all listed companies must prepare and present a cash flow statement along with other financial statements on annual basis.&nbsp;&nbsp;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">This chapter further includes:-&nbsp;&nbsp;<\/span><\/p>\n<ol>\n<li><span data-preserver-spaces=\"true\">Cash Flows: these are the inflows and outflows of cash and cash equivalents.&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">The objective of the cash flow statement&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Limitations of cash flow statement&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Classification of business activities accounting standard-3&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Cash flow from operating activities: Cash inflows, cash outflows- for the finance company, insurance company, real estate&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Cash flow from investing activities: cash inflows and cash outflows&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Cash flow from financing activities: cash inflows and cash outflows&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Format of cash statement: the indirect method&nbsp;<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"dk-goel-accountancy-class-12-solutions-vol-1-chapter-6-cash-flow-statement-sample-questions\"><\/span><span data-preserver-spaces=\"true\">Dk Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 Cash Flow Statement Sample Questions&nbsp;&nbsp;<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In this section you will get DK Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 sample questions and solutions.&nbsp;<\/p>\n<p><span data-preserver-spaces=\"true\">Q1. Identify the following transactions as belonging to (I) operating, (ii) Financing, (iii) investing, (iv) Cash Equivalents&nbsp;&nbsp;<\/span><\/p>\n<ol>\n<li><span data-preserver-spaces=\"true\">Interest paid&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Interest received&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Interest received on investment by a bank&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Interest received in investment by a manufacturing company&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Dividend received&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Dividend received by a mutual fund company&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Purchase of investment&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Purchases of investment by a finance company&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Purchase of investment by a non-financing company&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Bank Balance&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Short term deposit in banks&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Bank overdraft&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Marketable securities&nbsp;&nbsp;<\/span><\/li>\n<\/ol>\n<p><span data-preserver-spaces=\"true\">Solution:-&nbsp;&nbsp;<\/span><\/p>\n<ol>\n<li><span data-preserver-spaces=\"true\">Financing&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Investing&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Operating&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Investing&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Investing&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Operating&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Investing&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Operating&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Investing&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Financing&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Cash equivalents&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Financing&nbsp;&nbsp;<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Cash equivalents&nbsp;&nbsp;<\/span><\/li>\n<\/ol>\n<p><span data-preserver-spaces=\"true\">Bank, investment companies and Mutual funds are financing companies. All trading companies, manufacturing companies, and other business establishments are non-financing companies.&nbsp;&nbsp;<\/span><\/p>\n<p>Q2. What are Inflows and Outflows of cash?<\/p>\n<p>Answer: The inflows and outflows of cash are<\/p>\n<p>Inflows of Cash: All transactions that lead to an increase in cash and cash equivalents are classified as inflow of cash. Cash inflows are cash sales, cash received from debtors, cash received from commission and fees, royalty, sale of securities, rent received.&nbsp;<\/p>\n<p>Outflows of Cash: All the transactions that lead to a decrease in cash and cash equivalents are classified as outflows of cash. cash outflows are cash purchases, payment to creditors, cash operating expenses, payment of wages, cash paid for interest, rent paid, premiums and claims paid.<\/p>\n<p>Q3. What are the limitations of cash flow statement?<\/p>\n<p>Answer. The limitations of Cash flow statement are:<\/p>\n<ol>\n<li>It ignores non cash transactions<\/li>\n<li>&nbsp;it ignores the accrual concept<\/li>\n<li>it is historical in nature<\/li>\n<li>it does not substitute for an income statement<\/li>\n<li>it is not suitable for judging liquidity of the enterprise.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dk Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 are provided in this article. Chapter 6 is Cash Flow Statement. This book of DK Goel Accountancy is considered to be the most helpful study material for the Students pursuing their CBSE class 12. These solutions for class 12 are created by the experts of &#8230; <a title=\"DK Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 &#8211; Cash Flow Statement\" class=\"read-more\" href=\"https:\/\/www.kopykitab.com\/blog\/dk-goel-accountancy-class-12-solutions-vol-1-chapter-6\/\" aria-label=\"More on DK Goel Accountancy Class 12 Solutions Vol 1 Chapter 6 &#8211; Cash Flow Statement\">Read more<\/a><\/p>\n","protected":false},"author":244,"featured_media":89275,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":""},"categories":[73712],"tags":[75050,3429,75049],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/84458"}],"collection":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/users\/244"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/comments?post=84458"}],"version-history":[{"count":4,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/84458\/revisions"}],"predecessor-version":[{"id":452334,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/84458\/revisions\/452334"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media\/89275"}],"wp:attachment":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media?parent=84458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/categories?post=84458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/tags?post=84458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}