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गोवा माध्यमिक आणि उच्च माध्यमिक शिक्षण मंडळ (GBSHSE)
इयत्ता 12 वी
Accountancy
Cash Flow Statements (संच ०२ (प्रगत स्तर))

परीक्षेचे माध्यम:

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गोवा माध्यमिक आणि उच्च माध्यमिक शिक्षण मंडळ (GBSHSE) इयत्ता 12 वी Accountancy संच ०२ (प्रगत स्तर) मराठी माध्यम १००% विनामूल्य सराव परीक्षा

गोवा माध्यमिक आणि उच्च माध्यमिक शिक्षण मंडळ (GBSHSE) Class XII Accountancy: Cash Flow Statements Online Test (मराठी माध्यम) | TargetExams

Cash Flow Statements — संच ०२ (प्रगत स्तर)

Practise official गोवा माध्यमिक आणि उच्च माध्यमिक शिक्षण मंडळ (GBSHSE) Class XII Accountancy chapter 'Cash Flow Statements' in मराठी माध्यम. 20 chapter-wise MCQs, timed test, detailed explanations, and instant score analysis.

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ऑनलाइन परीक्षा सुरू करा (Start Test)

त्वरित गुणपत्रिका सविस्तर स्पष्टीकरण GBSHSE अभ्यासक्रम

प्रकरण अभ्यास मार्गदर्शक आणि मुख्य संकल्पना

परीक्षा सुरू करण्यापूर्वी या प्रकरणातील मुख्य सूत्रे आणि संकल्पनांची उजळणी करा.

३ मुख्य विभाग

Chapter Overview & Core Concepts: Cash Flow Statements

Class 12 Study Guide

Mastering Cash Flow Statements in Class 12 provides critical subject intuition, analytical skills, and examination readiness.

Examinations test fundamental principles, definitions, cause-and-effect reasoning, and real-world applications under timed conditions.

मुख्य शिकवण आणि सारांश:

Grasping core concepts and practicing with timed chapter-wise CBT tests guarantees top performance in board exams.

Key Terminology, Definitions & Principles

Glossary & Concepts

शब्द / सूत्र	प्रकार	तपशील / सूत्र	स्पष्टीकरण / टिपा	उदाहरण / उपयोग
Core Concept	Principle	Primary concept governing Cash Flow Statements.	मुख्य सिद्धांत	"Understand and apply the principle accurately."
Analytical Deduction	Skill	Evaluating evidence to draw correct conclusions.	तार्किक विश्लेषण	"Examine question clues systematically."

मुख्य पद्धती आणि गणितीय क्लृप्त्या:

Systematic Elimination

Eliminate distractor choices before selecting the best answer.

Pacing & Accuracy

Complete each question within 60 seconds to maintain steady momentum.

High-Yield Revision Points & Solved Board Exam Q&A

Revision Notes

⚡ परीक्षोपयोगी मुख्य मुद्दे:

Review all key textbook terms, definitions, and formulas.
Pay attention to units, boundary values, and key keywords in questions.
Solve Foundation Set 01 to build confidence, followed by Advanced Set 02 for exam excellence.

महत्त्वाचे आदर्श प्रश्नोत्तरे (Model Answers):

Q1 How should students prepare for Cash Flow Statements exams?

उत्तर: Read the chapter thoroughly, practice step-by-step solved examples, memorize key definitions, and evaluate preparation using timed online CBT mock tests.

सराव प्रश्नांची झलक (Sample Questions)

विनामूल्य पूर्वावलोकन

परीक्षा सुरू करण्यापूर्वी योग्य उत्तरे आणि सविस्तर स्पष्टीकरण पाहून आपली तयारी तपासा:

A company had Plant and Machinery of book value Rs 8,00,000 at the beginning of the year and Rs 10,50,000 at the end of the year. During the year, machinery costing Rs 1,20,000 (accumulated depreciation Rs 40,000) was sold for Rs 70,000. Depreciation charged for the year was Rs 1,00,000. What is the cash outflow on purchase of plant and machinery?

Rs 4,30,000 (Opening 8,00,000 - Book value sold 80,000 - Depreciation 1,00,000 + Purchases = 10,50,000 -> Purchases = 10,50,000 - 6,20,000 = Rs 4,30,000)

Rs 3,50,000

Rs 2,50,000

Rs 3,90,000

योग्य उत्तर: पर्याय A

स्पष्टीकरण:

Book value of machine sold = 1,20,000 - 40,000 = Rs 80,000. Plant account: Opening (8,00,000) - Sold (80,000) - Depr (1,00,000) + Purchases = Closing (10,50,000). Purchases = 10,50,000 - 6,20,000 = Rs 4,30,000.

In the above transaction, what is the loss or gain on sale of machinery, and how is it treated in Cash Flow from Operating Activities?

Loss of Rs 10,000, which is ADDED back to Net Profit before Tax

Gain of Rs 10,000, which is deducted from Net Profit

Loss of Rs 50,000, which is added to Investing Activities

Gain of Rs 30,000, which is added to Financing Activities

योग्य उत्तर: पर्याय A

स्पष्टीकरण:

Book value of sold machine = Rs 80,000. Sold for Rs 70,000. Loss on sale = 80,000 - 70,000 = Rs 10,000. It is a non-operating loss and is added back to Net Profit under operating activities.

How Chapter-Wise Online CBT Tests Build Winning Habits for Future Competitive Exams

Focused chapter-wise CBT practice builds the speed, mental stamina, and analytical discipline required to ace CUET, JEE Main, NEET UG, NDA, CA Foundation, and College Entrance Exams.

स्पर्धात्मक आघाडी

Real-Time Clock Awareness & Pacing

समय प्रबंधन एवं गति नियंत्रण

In school examinations, students write answers without active pacing. In national entrance tests, students have barely 45-60 seconds per MCQ. Practicing with a 20-minute timer instills instinctive time-budgeting and prevents last-minute exam panic.

Mastery of the Elimination Technique

विकल्प निष्कासन विधि में दक्षता

Top rankers in competitive exams rarely compute every problem blindly. They spot subtle traps, evaluate extreme values, and eliminate 2 out of 4 distractors within seconds. Our 4-option sets teach critical distractor analysis.

CBT Screen Stamina & Digital Comfort

कंप्यूटर आधारित परीक्षा का सहज अभ्यास

Almost all major national exams (CUET, JEE, NEET, SSC, Banking) are 100% computer-based. Students who only study on paper experience eye strain and navigation mistakes on exam day. Early CBT practice creates effortless digital fluency.

Immunity to Negative Marking

सटीकता और नकारात्मक अंकन से सुरक्षा

Careless errors—such as misreading "NOT" or "EXCEPT"—ruin thousands of competitive aspirations each year. Regular objective testing builds the habit of double-checking question keywords before locking answers.

Instant Diagnostic Feedback Loop

तत्काल त्रुटि निवारण एवं आत्म-मूल्यांकन

Traditional paper tests take weeks to grade, by which time the student has forgotten their thought process. TargetExams provides instant scorecards and step-by-step solutions while the conceptual puzzle is still fresh.

शालेय स्तरापासूनच स्पर्धा परीक्षांच्या यशाचा पाया घाला

२० मिनिटांच्या सराव परीक्षांमुळे वेग, अचूकता आणि ऑनलाइन परीक्षेचा आत्मविश्वास वाढतो.

या प्रकरणात तपासल्या जाणाऱ्या मुख्य क्षमता

ही परीक्षा मालिका अधिकृत अभ्यासक्रमानुसार खालील मुख्य कौशल्यांचे मूल्यमापन करते:

प्रकरणातील मूलभूत संकल्पना, व्याख्या आणि मुख्य नियमांचे स्पष्ट आकलन.
टप्प्याटप्प्याने गणना आणि तार्किक समस्या निवारण कौशल्य.
प्रमाणित सूत्रे आणि गणितीय नियमांचा व्यावहारिक वापर.
परीक्षेत वारंवार होणाऱ्या चुका आणि दिशाभूल करणारे पर्याय ओळखणे.
बोर्ड परीक्षेत सर्वोच्च गुण मिळवण्यासाठी उच्च स्तरीय विचार कौशल्य (HOTS) प्रश्न.
२० मिनिटांच्या वेळेत वेग आणि अचूकतेचा सराव.

परीक्षा नियम आणि ऑनलाइन चाचणी मार्गदर्शक तत्त्वे

एकूण प्रश्न: या परीक्षेत बरोबर २० बहुपर्यायी प्रश्न (MCQs) आहेत.
वेळ मर्यादा: परीक्षा सुरू होताच २० मिनिटांचा टाइमर सुरू होईल.
गुणदान पद्धत: प्रत्येक बरोबर उत्तरासाठी +१.० गुण दिला जाईल.
नकारात्मक गुण नाही: चुकीच्या उत्तरांसाठी कोणतेही गुण कापले जाणार नाहीत (०.०).
प्रश्न नेव्हिगेशन: कोणत्याही प्रश्नावर जाण्यासाठी प्रश्न पॅलेटचा वापर करा.
निकाल आणि स्पष्टीकरण: परीक्षा सबमिट केल्यानंतर त्वरित निकाल आणि टप्प्याटप्प्याने स्पष्टीकरण मिळवा.

वारंवार विचारले जाणारे प्रश्न (FAQs)

Yes! Foundation Practice Set 01 for every chapter in गोवा माध्यमिक आणि उच्च माध्यमिक शिक्षण मंडळ (GBSHSE) इयत्ता 12 वी Accountancy is 100% free to attempt. Students can test their knowledge without any payment or hidden fees.

This page is dedicated to English Medium. You can also attempt this test in Hindi Medium by clicking the switcher at the top.

Absolutely. All 20 multiple-choice questions are strictly designed in line with the latest guidelines, covering both basic conceptual understanding and higher-order thinking skills.

The test contains 20 MCQs to be solved in 20 minutes. Each question carries +1.0 mark for a correct answer, and there is zero (0.0) negative marking for incorrect answers.

Yes. Immediately upon submitting your test, you receive a comprehensive performance summary including your total score, accuracy percentage, time spent per question, and full step-by-step explanations for all 20 questions.

🎯 परीक्षेची तयारी सुरू करा

या २० मिनिटांच्या सराव संचाद्वारे स्वतःचे मूल्यमापन करा आणि परीक्षेत उच्च क्रमांक मिळवा.

Cash Flow Statements (संच ०२ (प्रगत स्तर))

20 प्रश्न • 20 मिनिटे • १००% विनामूल्य सराव परीक्षा

गोवा माध्यमिक आणि उच्च माध्यमिक शिक्षण मंडळ (GBSHSE) Class XII Accountancy: Cash Flow Statements Online Test (मराठी माध्यम) | TargetExams

प्रकरण अभ्यास मार्गदर्शक आणि मुख्य संकल्पना

Chapter Overview & Core Concepts: Cash Flow Statements