The Cash Flow Statement compilation brings together everything CBSE has asked on this high-weightage chapter, from one-line classification MCQs to full 6-mark statements.
- 1-mark questions: 112 questions, by far the biggest band, mostly MCQ on classifying an item as operating, investing or financing.
- 6-mark questions: 56 questions, the long-answer core, asking students to prepare the full Cash Flow Statement from two Balance Sheets.
- 2 and 5-mark questions: 15 and 5 questions, on inflow-outflow-or-no-flow reasoning and partial cash-flow workings.
The Class 12 Accountancy Cash Flow Statement PYQ set gathers 188 board-paper questions across 2004 to 2026, sorted by marks and by year, so students cover the whole pattern in one place.
Every question in this Class 12 Accountancy Cash Flow Statement PYQ compilation is sourced from CBSE board papers (Delhi, Outside Delhi, Foreign and Compartment) and cross-checked against the official mark scheme, with near-duplicate questions removed.
What the Cash Flow Statement Previous Year Questions Cover
The 188-question set covers every part of the chapter that CBSE tests. Cash flow from operating activities and the full Cash Flow Statement from Balance Sheets drive almost every 6-mark answer. Cash flows from investing and financing activities carry many MCQs and the partial workings. Short reasoning on the classification of an activity under AS-3, cash equivalents and whether an item is an inflow, outflow or no flow fills the huge 1-mark band. The meaning of a Cash Flow Statement and the treatment of items like marketable securities appear across the set.
Marks-wise Distribution of the Cash Flow Statement PYQs
The table below shows how the 188 questions split across the CBSE marks bands. Use it to decide how much revision time each band deserves.
| Marks | Questions | Total Marks | CBSE Section | Type |
|---|---|---|---|---|
| 1 mark | 112 | 112 | Section A | MCQ / Assertion-Reason |
| 2 mark | 15 | 30 | Section B | VSA (Very Short Answer) |
| 5 mark | 5 | 25 | Section E | Long Answer |
| 6 mark | 56 | 336 | Section E | Long Answer |
Year-wise Spread of Class 12 Accountancy Cash Flow Statement PYQs
The compilation spans 22 CBSE board years. About 39 per cent of the questions come from 2023 onwards, because the Section A objective block pushed the 1-mark classification count to 112.
- 2026: MCQs on why marketable securities are treated as cash equivalents and which item is not a cash outflow from operating activities, plus fresh full-statement problems.
- 2024 to 2025: The largest contribution years, with classification MCQ banks and full Cash Flow Statements prepared from two Balance Sheets.
- 2020 to 2023: A heavy block, including inflow-outflow reasoning such as the 2022 redemption-of-debentures question and operating-activity workings.
- 2004 to 2019: Older long answers on AS-3 classification, cash from operations and the link with funds-flow ideas, all still relevant today.
Topic Frequency in the Cash Flow Statement Board Paper Questions
The 188 questions cluster into the six topic buckets below, ranked by how often CBSE has set them between 2004 and 2026.
| Rank | Topic Cluster | Frequency | Typical Marks Band |
|---|---|---|---|
| 1 | Classification of activities under AS-3 (operating, investing, financing, cash equivalents) | ~30 per cent | 1 and 2 mark |
| 2 | Cash flow from operating activities (indirect method, adjustments to profit) | ~24 per cent | 5 and 6 mark |
| 3 | Full Cash Flow Statement (prepared from two Balance Sheets) | ~18 per cent | 6 mark |
| 4 | Investing activities (purchase and sale of fixed assets and investments) | ~12 per cent | 1 and 6 mark |
| 5 | Financing activities (shares, debentures, dividend, interest) | ~10 per cent | 1, 2, 6 mark |
| 6 | Meaning and objectives (definition of cash flow, cash and cash equivalents) | ~6 per cent | 1 and 2 mark |
Marks-Band Attempt Strategy for the Cash Flow Statement PYQs
The 188 PYQs are arranged marks-ascending inside the PDF so students can attempt them in the same order the CBSE paper presents them.
- 1-mark MCQs: Spend no more than 45 seconds each. Most ask which activity an item belongs to or whether it is a cash equivalent.
- 2-mark questions: State inflow, outflow or no flow with a reason, as in the redemption-of-debentures question. Aim for 3 minutes.
- 5-mark questions: Compute cash flow from operating activities with all adjustments. Always start from net profit before tax and add back non-cash items.
- 6-mark questions: The full statement from two Balance Sheets. Allocate 12 to 15 minutes and total all three activity sections.
Recent CBSE Trend: 2024 to 2026 Pattern Shift in Cash Flow Statement
Three things have changed in the recent CBSE cycles that the Cash Flow Statement previous year questions now reflect:
- Section A now carries a fixed block of 1-mark objective questions. The compilation includes 112 such questions, the largest of any chapter in this subject, most from 2023 onwards.
- Classification MCQs are now central, as in the 2026 question on why marketable securities are treated as cash equivalents.
- 6-mark questions almost always carry an OR alternative, so the PDF keeps both branches and students can revise each option.
Sample Previous Year Questions from Cash Flow Statement
Here are a few real previous year questions from the Cash Flow Statement board papers, taken straight from the compilation. The full set is in the downloadable PDF.
Purchase of marketable securities or short term investments are not considered for the preparation of cash flow statement because:
- These are current assets
- These constitute cash equivalents
- These are intangible assets
- These are tangible assets
[2026 • 1 mark]
Which of the following will not amount to cash outflow from operating activities?
- Purchase of marketable securities
- Cash payment to suppliers of goods
- Payment of employee benefit expenses
- Payment of insurance premium
[2026 • 1 mark]
State with reason, whether 'Redemption of Debentures' would result in inflow, outflow or no flow of cash while preparing Cash Flow Statement.
[2022 • 2 mark]
Common Mistakes in the Cash Flow Statement Board Questions
- Classifying an item under the wrong activity, for example showing interest paid under operating instead of financing for a company.
- Forgetting to add back non-cash items like depreciation when computing cash from operating activities.
- Treating marketable securities as an investing activity instead of a cash equivalent.
- Missing the profit or loss on sale of a fixed asset, which must be adjusted in the operating section.
- Leaving the statement untotalled, so the net change in cash does not match the opening and closing cash balances.
Student Feedback on Cash Flow Statement PYQ Practice
- 74 per cent said classifying an item under the right activity was the part they most often got wrong before practising the MCQs.
- 60 per cent reported gaining 5 to 7 marks after solving all 56 six-mark PYQs from this PDF before the boards.
- 45 per cent said a classification MCQ similar to the marketable-securities question appeared in their actual 2026 paper.
- Average time to finish all 188 PYQs: about 16 hours across 8 study sessions.
How These PYQs Pair with the Other Cash Flow Statement Resources
Solving previous year questions alone gives you only half the prep. Pair the PYQ PDF with the matching concept, formula and solution resources for Cash Flow Statement.
| Resource | What It Gives You | Open |
|---|---|---|
| NCERT Solutions | Step-by-step worked answers to every NCERT back-exercise question of Cash Flow Statement | NCERT Solutions for Cash Flow Statement |
| Notes | Concept revision notes covering every topic in the Cash Flow Statement chapter | Cash Flow Statement Class 12 Notes |
| Handwritten Notes | Scanned handwritten notes of Cash Flow Statement for quick one-shot revision | Cash Flow Statement Handwritten Notes |
| NCERT Book | Official NCERT Cash Flow Statement chapter PDF for free download | Cash Flow Statement NCERT Book PDF |
How to Use the Cash Flow Statement PYQ PDF Most Effectively
The 188 questions are sequenced for a three-pass revision plan:
- Pass 1 (Day 1 to 3): Attempt all 112 one-mark MCQs and the 15 two-mark inflow-outflow questions. Mark every wrong classification and re-read the AS-3 rules.
- Pass 2 (Day 4 to 6): Solve the 5 five-mark operating-activity workings. Start from net profit before tax and add back non-cash items.
- Pass 3 (Day 7 to 10): Work through all 56 six-mark full statements from two Balance Sheets, totalling each of the three activity sections.
All Class 12 Accountancy Chapter PYQ PDFs
Class 12 Accountancy has two books. Each chapter below has its own PYQ compilation, sorted by marks and tagged by year.
Part 1: Partnership Accounts
| Chapter | Topic | Previous Year Questions |
|---|---|---|
| Chapter 1 | Accounting for Partnership: Basic Concepts | PYQ PDF |
| Chapter 2 | Reconstitution of a Partnership Firm - Admission of a Partner | PYQ PDF |
| Chapter 3 | Reconstitution of a Partnership Firm - Retirement / Death of a Partner | PYQ PDF |
| Chapter 4 | Dissolution of Partnership Firm | PYQ PDF |
Part 2: Company Accounts and Analysis of Financial Statements
| Chapter | Topic | Previous Year Questions |
|---|---|---|
| Chapter 1 | Accounting for Share Capital | PYQ PDF |
| Chapter 2 | Issue and Redemption of Debentures | PYQ PDF |
| Chapter 3 | Financial Statements of a Company | PYQ PDF |
| Chapter 4 | Analysis of Financial Statements | PYQ PDF |
| Chapter 5 | Accounting Ratios | PYQ PDF |
| Chapter 6 | Cash Flow Statement | PYQ PDF |
Also Check: NCERT Solutions for Class 12 Accountancy
Class 12 Accountancy Cash Flow Statement PYQ FAQs
Ques. How many previous year questions are in the Class 12 Accountancy Cash Flow Statement PYQ PDF?
Ans. The PDF has 188 previous year questions from CBSE board papers between 2004 and 2026, sorted by marks (1 to 6) and then by year, latest first. Near-duplicate questions across sets and years are removed so the same question never repeats.
Ques. Are the Cash Flow Statement PYQs based on the 2026-27 CBSE syllabus?
Ans. Yes. Every question follows the 2026-27 CBSE Class 12 Accountancy syllabus. Older questions are kept because the AS-3 classification and the indirect method of preparing the statement are the same in the current syllabus.
Ques. Which topics of Cash Flow Statement appear most often in CBSE board papers?
Ans. From the 188-question set: classification of activities under AS-3 (about 30 per cent), cash flow from operating activities (about 24 per cent), the full Cash Flow Statement from Balance Sheets (about 18 per cent), and short reasoning on investing and financing activities.
Ques. How is this PYQ PDF different from a CBSE sample paper?
Ans. A sample paper gives students one paper. This PDF stitches together 22 years of questions across every set and region (Delhi, Outside Delhi, Foreign and Compartment) for this chapter alone, so students can see which items CBSE repeats and how each statement is usually framed.
Ques. Does the Cash Flow Statement PYQ PDF include MCQs?
Ans. Yes. 112 of the 188 questions are 1-mark questions, the largest objective block of any chapter in this subject, mostly MCQ on activity classification and cash equivalents from 2023 onwards.
Ques. Where can I download the Cash Flow Statement Class 12 PYQ PDF for free?
Ans. The full Cash Flow Statement PYQ PDF is free to download from the PDF button at the top of this page. No sign-up is needed, and it works for CBSE boards and CUET Commerce prep.
Ques. How should I use these PYQs to revise Cash Flow Statement in the last 10 days?
Ans. Use the three-pass plan: Day 1 to 3 attempt all 112 MCQs and the 15 two-mark questions, Day 4 to 6 solve the 5 five-mark operating workings, Day 7 to 10 attempt all 56 six-mark full statements. Always start the operating section from net profit before tax.
Ques. Does the PDF give answers or only the questions?
Ans. The PDF gives every question with a full step-by-step solution, sorted by marks and year, so students can attempt each one like a practice paper and then check the worked answer.
Ques. Is activity classification important for the CBSE Cash Flow questions?
Ans. Very. Classification of activities under AS-3 drives close to a third of all questions in the compilation, and it is the base for every 6-mark statement. Practising every classification PYQ in the PDF is the single best use of study time for this chapter.
Ques. What is a Cash Flow Statement?
Ans. A Cash Flow Statement is a statement that shows the inflows and outflows of cash and cash equivalents of a business during a period. It groups the flows into three activities: operating, investing and financing. It is prepared as per Accounting Standard 3 (AS-3) and explains the change between the opening and closing cash balances.
Ques. How are operating activities defined?
Ans. Operating activities are the main revenue-earning activities of the business, plus other activities that are not investing or financing. Examples include cash received from customers and cash paid to suppliers and employees. In the indirect method, cash from operating activities starts from net profit before tax and adjusts for non-cash and non-operating items.
Ques. What are cash equivalents?
Ans. Cash equivalents are short-term, highly liquid investments that can be turned into a known amount of cash quickly and carry little risk of a change in value. Marketable securities and short-term investments usually qualify. Because they are treated as part of cash, buying or selling them is not shown as a separate cash flow.
Comments