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Chapter 7

Cash flow statement

NEB Class 12 past exam questions

Past questions and answers

15 questions set from this chapter; 1 is most repeated (set, or a close variant set, in 3 or more exams). Most repeated first.

  • Most repeated · 3 of 7 exams
  • 2079 Jestha · 1 mark

Following information are given: Net income — Rs. 2,00,000 Non-cash expenses — Rs. 40,000 Decrease in current Assets — Rs. 50,000
Required: Cash flow from operating activities using indirect method.

Similar questions: Following informations are given: Net income Rs. (2083 Baishakh) · From the following information calculate cash flow (2080 Baishakh) · Following information are given Net profit :

Answer

Cash flow from operating activities = Rs 2,90,000

ParticularsRs
Net income2,00,000
Add: Non-cash expenses40,000
Add: Decrease in current assets50,000
Cash flow from operating activities2,90,000

Non-cash expenses are added back, and a decrease in current assets releases cash, so it is also added.

Answer checked by Claude Sonnet · Oct 21, 2026

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  • 2083 Baishakh · 1 mark

Following informations are given:
Net income　　　　　　　　　Rs. 36,000 Depreciation　　　　　　　　Rs. 12,000 Decrease in current assets　　Rs. 10,000
Required: Cash flow from operating activities under indirect method.

Similar questions: Following information are given: Net income — (2079 Jestha)

Answer

Rs. 58,000

Working:

ParticularsAmount (Rs.)
Net income36,000
Add: Depreciation12,000
Add: Decrease in current assets10,000
Cash flow from operating activities58,000

Depreciation and a decrease in current assets are both non-cash/positive adjustments, so they are added back to net income.

Answer checked by Claude Sonnet · Oct 21, 2026

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  • 2080 Baishakh · 1 mark

From the following information calculate cash flow from operating activities under indirect method.
Net Income: Rs. 140,000 Increase in current Assets: Rs. 80,000 Non-operating expenses: Rs. 40,000

Similar questions: Following information are given: Net income — (2079 Jestha)

Answer

Cash flow from operating activities = Rs 1,00,000

Working:

ParticularsRs
Net income1,40,000
Less: Increase in current assets(80,000)
Add: Non-operating expenses40,000
Cash flow from operating activities1,00,000

Answer checked by Claude Sonnet · Oct 21, 2026

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  • 2083 Baishakh · 8 marks

The following comparative balance sheets and income statement are given:
Liabilities2081 (Rs.)2082 (Rs.)Assets2081 (Rs.)2082 (Rs.)
Share capital3,00,0004,00,000Fixed assets2,00,0002,60,000
Debenture3,00,0002,80,000Investment3,50,0004,00,000
Creditors30,00035,000Stock15,00025,000
Outstanding expenses20,00015,000Debtors45,00035,000
Retained earnings30,00060,000Cash70,00070,000
Total6,80,0007,90,000Total6,80,0007,90,000
Income Statement
ItemAmount (Rs.)Amount (Rs.)
Sales8,00,000
Less: Cost of goods sold(5,00,000)
Gross profit3,00,000
Less: Administrative expenses1,50,000
Depreciation40,000
Selling expenses60,000
(2,50,000)
Net profit50,000
Less: Dividend paid(20,000)
Retained earnings30,000
Additional information:
i. Fixed assets purchased during the year amounted to Rs. 1,00,000.
Required: Prepare Cash Flow Statement under direct or indirect method.

Answer

Cash Flow Statement For the year ended 2082 (under indirect method)

ParticularsRs.Rs.
A. Cash flow from operating activities
Net profit before tax50,000
Add: Depreciation40,000
Operating profit before working capital changes90,000
Add: Decrease in debtors (45,000 − 35,000)10,000
Less: Increase in stock (25,000 − 15,000)(10,000)
Add: Increase in creditors (35,000 − 30,000)5,000
Less: Decrease in outstanding expenses (20,000 − 15,000)(5,000)
Net cash provided by operating activities90,000
B. Cash flow from investing activities
Purchase of fixed assets(1,00,000)
Purchase of investment (4,00,000 − 3,50,000)(50,000)
Net cash used in investing activities(1,50,000)
C. Cash flow from financing activities
Issue of share capital (4,00,000 − 3,00,000)1,00,000
Redemption of debenture (3,00,000 − 2,80,000)(20,000)
Dividend paid(20,000)
Net cash from financing activities60,000
Net increase/decrease in cash (A + B + C)Nil
Add: Opening cash and cash equivalents70,000
Closing cash and cash equivalents70,000

Working note: Fixed assets account: Opening balance 2,00,000 + Purchases 1,00,000 − Depreciation 40,000 = Closing balance 2,60,000 (tallied).

Since the net change in cash is nil and the closing cash of Rs. 70,000 equals the opening cash of Rs. 70,000, the statement is verified.

Answer checked by Claude Sonnet · Oct 21, 2026

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  • 2082 Baishakh · 1 mark

From the following information, calculate cash paid to creditors in second year.
Total Purchase: Rs. 12,00,000
1st Year: Rs. 80,000
2nd Year: Rs. 1,20,000

Answer

Cash paid to creditors = Purchases + Opening Creditors − Closing Creditors
= Rs. 12,00,000 + Rs. 80,000 − Rs. 1,20,000
= Rs. 11,60,000

Answer checked by Claude Sonnet · Oct 21, 2026

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  • 2082 Baishakh · 8 marks

Following Balance Sheets given as:
Liabilities2080 (Rs.)2081 (Rs.)Assets2080 (Rs.)2081 (Rs.)
Share Capital4,00,0006,00,000Land2,00,0003,00,000
Debenture2,00,0001,50,000Plant3,00,0005,00,000
Creditors60,00040,000Stock20,00018,000
Overdraft50,00080,000Debtors80,00032,000
Retained Earning40,00090,000Cash1,50,0001,10,000
Total7,50,0009,60,000Total7,50,0009,60,000
Income Statement for 2081
ParticularsAmount (Rs.)Amount (Rs.)
Sales9,00,000
Less: Cost of goods sold5,00,000
Gross Profit4,00,000
Less: Expenses
Selling & administrative expenses2,20,000
Depreciation on plant80,000
Premium on redemption of debenture30,000
Total Expenses3,30,000
Net Profit70,000
Less: Dividend paid20,000
Retained Earning50,000
Additional Information
Plant was sold at book value of Rs. 40,000 and a new plant was purchased for Rs. 3,20,000.
Required:
Cash Flow Statement using indirect method

Answer

Cash Flow Statement (Indirect Method)
For the year ended 2081

ParticularsRs.Rs.
A. Cash flow from operating activities
Net profit for the year70,000
Add: Depreciation on plant80,000
Add: Premium on redemption of debenture30,000
Operating profit before working capital changes1,80,000
Add: Decrease in stock2,000
Add: Decrease in debtors48,000
Less: Decrease in creditors(20,000)
Net cash generated from operating activities2,10,000
B. Cash flow from investing activities
Purchase of land(1,00,000)
Purchase of plant(3,20,000)
Sale of plant40,000
Net cash used in investing activities(3,80,000)
C. Cash flow from financing activities
Issue of share capital2,00,000
Redemption of debenture(50,000)
Premium on redemption of debenture(30,000)
Dividend paid(20,000)
Increase in overdraft30,000
Net cash generated from financing activities1,30,000
Net decrease in cash and cash equivalents(40,000)
Add: Cash and cash equivalents at beginning of year1,50,000
Cash and cash equivalents at end of year1,10,000

Working note: Plant Account

ParticularsRs.ParticularsRs.
To Balance b/d3,00,000By Depreciation80,000
To Bank (purchase)3,20,000By Bank (sale)40,000
By Balance c/d5,00,000
Total6,20,000Total6,20,000

Assumption: Bank overdraft is treated as a financing activity, not as cash and cash equivalent.

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  • 2082 Supplementary · 1 mark

Following information are given:
Particulars2075 (Rs.)2076 (Rs.)
Machinery2,40,0003,50,000
Computer80,00060,000
Furniture90,0001,10,000
Required: Cash flow from investing activities.

Answer

Cash flow from investing activities = Rs 1,10,000 outflow

ParticularsRs.
Purchase of machinery (3,50,000 − 2,40,000)(1,10,000)
Sale of computer (80,000 − 60,000)20,000
Purchase of furniture (1,10,000 − 90,000)(20,000)
Net cash used in investing activities(1,10,000)

(Assuming no depreciation and no other sale/purchase details.)

Answer checked by Claude Sonnet · Oct 21, 2026

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  • 2082 Supplementary · 8 marks

The comparative Balance Sheet of a company for two years is given:
LiabilitiesYear I (Rs.)Year II (Rs.)AssetsYear I (Rs.)Year II (Rs.)
Share capital50,00055,000Machinery44,00054,000
Share premium–2,000Debtors8,0006,000
Creditors7,00011,000Inventory6,00010,000
Long-term loan20,00030,000Prepaid expenses2,0001,000
Profit & loss account3,0004,000Long-term investment19,00027,000
Cash1,0004,000
Total80,0001,02,000Total80,0001,02,000
Additional information:
i. Machinery purchased: Rs. 15,000 ii. Dividend paid: Rs. 2,000 iii. Depreciation on machinery: Rs. 5,000 iv. Net profit: Rs. 3,000
Required: Cash flow statement using indirect method.

Answer

Cash Flow Statement (Indirect Method)
For the year ended Year II

ParticularsRs.
A. Cash flows from operating activities
Net profit3,000
Add: Depreciation on machinery5,000
Operating profit before working capital changes8,000
Add: Decrease in debtors (8,000 − 6,000)2,000
Add: Decrease in prepaid expenses (2,000 − 1,000)1,000
Add: Increase in creditors (11,000 − 7,000)4,000
Less: Increase in inventory (10,000 − 6,000)(4,000)
Net cash from operating activities11,000
B. Cash flows from investing activities
Purchase of machinery(15,000)
Purchase of long-term investment (27,000 − 19,000)(8,000)
Net cash used in investing activities(23,000)
C. Cash flows from financing activities
Issue of shares (including premium)7,000
Increase in long-term loan (30,000 − 20,000)10,000
Dividend paid(2,000)
Net cash from financing activities15,000
D. Net increase in cash and cash equivalents (A + B + C)3,000
Add: Opening cash and cash equivalents1,000
Closing cash and cash equivalents4,000

Working Notes:

  1. Issue of shares = Increase in share capital + Share premium
    = Rs. 5,000 + Rs. 2,000 = Rs. 7,000

  2. Machinery Account

ParticularsRs.ParticularsRs.
To Opening balance44,000By Depreciation5,000
To Bank (purchase)15,000By Closing balance54,000
59,00059,000

  1. Long-term investment purchased = Rs. 27,000 − Rs. 19,000 = Rs. 8,000

  2. Profit & Loss Account

ParticularsRs.ParticularsRs.
To Dividend2,000By Opening balance3,000
To Closing balance4,000By Net profit3,000
6,0006,000

Hence, net increase in cash is Rs. 3,000, which reconciles opening cash of Rs. 1,000 with closing cash of Rs. 4,000.

Answer checked by Claude Sonnet · Oct 21, 2026

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  • 2081 Baishakh · 1 mark

Calculate the amount of cash from financing activities from the following information.
Particulars2015 (Rs.)2016 (Rs.)
Share Capital2,00,0004,00,000
Debentures1,00,00050,000
Dividend Paid–20,000
Figure: Table showing financial data for 2015 and 2016.

Answer

Cash from financing activities = Increase in share capital − Decrease in debentures − Dividend paid
= Rs 2,00,000 − Rs 50,000 − Rs 20,000
= Rs 1,30,000

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  • 2081 Baishakh · 8 marks

The two years balance sheet and other information of a company are as follows:
ParticularsYear I (Rs.)Year II (Rs.)
Capital3,80,0004,95,000
Debentures1,50,00090,000
Creditors30,00062,500
Outstanding expenses5,0007,500
Retained earnings35,00035,000
Total6,00,0006,90,000
AssetsYear I (Rs.)Year II (Rs.)
Equipments1,50,0001,35,000
Investments2,50,0003,75,000
Stock75,00090,000
Debtors45,00070,000
Cash80,00020,000
Total6,00,0006,90,000
Additional Information:
(i) Sales for the year II: Rs. 4,65,000
(ii) Cost of goods sold: Rs. 2,10,000
(iii) Operating expenses: Rs. 1,45,000
(iv) Additional purchase of investment: Rs. 1,25,000
(v) Tax paid: Rs. 35,000
(vi) Equipment sold: Rs. 30,000 and purchased: Rs. 45,000
(vii) Dividend paid: Rs. 45,000
Required:
Cash Flow Statement using direct method
Figure: Balance sheet table.

Answer

Cash Flow Statement (Direct Method)
For the year ended Year II

ParticularsRs.
A. Cash flow from operating activities
Cash received from customers4,40,000
Cash paid to suppliers(1,92,500)
Cash paid for operating expenses(1,42,500)
Income tax paid(35,000)
Net cash from operating activities70,000
B. Cash flow from investing activities
Purchase of equipment(45,000)
Sale of equipment30,000
Purchase of investments(1,25,000)
Net cash used in investing activities(1,40,000)
C. Cash flow from financing activities
Issue of capital1,15,000
Redemption of debentures(60,000)
Dividend paid(45,000)
Net cash from financing activities10,000
D. Net decrease in cash and cash equivalents (A+B+C)(60,000)
Add: Opening cash and cash equivalents80,000
Closing cash and cash equivalents20,000

Working Notes:

  1. Cash received from customers
    =Sales+Opening debtors−Closing debtors= \text{Sales} + \text{Opening debtors} - \text{Closing debtors}
    =4,65,000+45,000−70,000=Rs. 4,40,000= 4,65,000 + 45,000 - 70,000 = Rs.\,4,40,000

  2. Cash paid to suppliers
    =COGS+Closing stock−Opening stock+Opening creditors−Closing creditors= \text{COGS} + \text{Closing stock} - \text{Opening stock} + \text{Opening creditors} - \text{Closing creditors}
    =2,10,000+90,000−75,000+30,000−62,500=Rs. 1,92,500= 2,10,000 + 90,000 - 75,000 + 30,000 - 62,500 = Rs.\,1,92,500

  3. Cash paid for operating expenses
    =Operating expenses+Opening outstanding expenses−Closing outstanding expenses= \text{Operating expenses} + \text{Opening outstanding expenses} - \text{Closing outstanding expenses}
    =1,45,000+5,000−7,500=Rs. 1,42,500= 1,45,000 + 5,000 - 7,500 = Rs.\,1,42,500

  4. Depreciation on equipment
    =Opening equipment+Purchase−Sale−Closing equipment= \text{Opening equipment} + \text{Purchase} - \text{Sale} - \text{Closing equipment}
    =1,50,000+45,000−30,000−1,35,000=Rs. 30,000= 1,50,000 + 45,000 - 30,000 - 1,35,000 = Rs.\,30,000
    It is a non-cash expense, so it is not shown in the direct method cash flow statement.

  5. Issue of capital
    =4,95,000−3,80,000=Rs. 1,15,000= 4,95,000 - 3,80,000 = Rs.\,1,15,000

  6. Redemption of debentures
    =1,50,000−90,000=Rs. 60,000= 1,50,000 - 90,000 = Rs.\,60,000

Answer checked by Claude Sonnet · Oct 21, 2026

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  • 2080 Baishakh · 8 marks

Following figures are taken from 2021 and 2022 balance sheet of a company.
Liabilities20212022Assets20212022
Creditors29,00032,000Debtors15,00010,000
Expenses due2,0003,000Stock30,00020,000
Retained earnings89,00062,000Cash25,00030,000
Loan50,00068,000Fixed Assets180,000195,000
Share capital80,00090,000
Total2,50,0002,55,000Total2,50,0002,55,000
Additional information: i) Sales: Rs. 100,000 ii) Cost of goods sold: Rs. 80,000 iii) Operating expenses (Including interest expenses Rs. 4,000) is Rs. 26,000 iv) Fixed assets purchase: Rs. 29,000 v) Cash dividend: Rs. 7,000
Required: Cash flow statement using direct method.
Figure: Balance sheet table with Liabilities and Assets for 2021 and 2022 as shown.

Answer

Cash Flow Statement (Direct Method) For the year ended 2022

ParticularsRs.
A. Cash flows from operating activities
Cash received from customers1,05,000
Cash paid to suppliers(67,000)
Cash paid for operating expenses(21,000)
Net cash from operating activities17,000
B. Cash flows from investing activities
Purchase of fixed assets(29,000)
Net cash used in investing activities(29,000)
C. Cash flows from financing activities
Proceeds from issue of share capital10,000
Proceeds from loan18,000
Interest paid(4,000)
Dividend paid(7,000)
Net cash from financing activities17,000
D. Net increase in cash and cash equivalents (A+B+C)5,000
E. Cash and cash equivalents at beginning of year25,000
F. Cash and cash equivalents at end of year (D+E)30,000

Working Notes:

  1. Cash received from customers
    Cash received=Sales+Opening debtors−Closing debtors=1,00,000+15,000−10,000=Rs. 1,05,000\text{Cash received} = \text{Sales} + \text{Opening debtors} - \text{Closing debtors} = 1,00,000 + 15,000 - 10,000 = \text{Rs. }1,05,000

  2. Cash paid to suppliers
    Purchases=COGS+Closing stock−Opening stock=80,000+20,000−30,000=Rs. 70,000\text{Purchases} = \text{COGS} + \text{Closing stock} - \text{Opening stock} = 80,000 + 20,000 - 30,000 = \text{Rs. }70,000 Cash paid=Purchases+Opening creditors−Closing creditors=70,000+29,000−32,000=Rs. 67,000\text{Cash paid} = \text{Purchases} + \text{Opening creditors} - \text{Closing creditors} = 70,000 + 29,000 - 32,000 = \text{Rs. }67,000

  3. Cash paid for operating expenses
    Operating expenses excluding interest=26,000−4,000=Rs. 22,000\text{Operating expenses excluding interest} = 26,000 - 4,000 = \text{Rs. }22,000 Cash paid=22,000+2,000−3,000=Rs. 21,000\text{Cash paid} = 22,000 + 2,000 - 3,000 = \text{Rs. }21,000

  4. Proceeds from issue of share capital
    90,000−80,000=Rs. 10,00090,000 - 80,000 = \text{Rs. }10,000

  5. Proceeds from loan
    68,000−50,000=Rs. 18,00068,000 - 50,000 = \text{Rs. }18,000

  6. Interest paid = Rs. 4,000

  7. Dividend paid = Rs. 7,000

  8. Purchase of fixed assets = Rs. 29,000

Answer checked by Claude Sonnet · Oct 21, 2026

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  • 2079 Model Set B · 1 mark

Find out the cash collection from sales, if sales is Rs. 600,000 during the year and increase in debtors by Rs. 40,000.

Answer

An increase in debtors means part of the sales has not yet been collected in cash.

Cash collection=Sales−Increase in debtors=6,00,000−40,000=Rs 5,60,000\text{Cash collection} = \text{Sales} - \text{Increase in debtors} = 6{,}00{,}000 - 40{,}000 = \text{Rs } 5{,}60{,}000

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  • 2079 Model Set B · 4+1+2+1 marks

The balance sheet and income statement of A Ltd. are given below:
Liabilities5th year6th yearAssets5th year6th year
Share capital200,000300,000Furniture200,000260,000
Debenture150,000130,000Land130,000145,000
Creditors140,000150,000Stock180,000200,000
Bank overdraft120,000110,000Debtors130,000120,000
Retained earnings140,000160,000Cash110,000125,000
Total750,000850,000Total750,000850,000
Income statement for the year ending 6th year:
ItemsRs.
Sales7,800,000
Less: Cost of goods sold6,700,000
Gross margin1,100,000
Less: Operating expenses1,040,000
Depreciation20,000
Premium on redemption of debenture1,000
Loss on sale of furniture (book value Rs. 20,000)5,000
Total expenses1,066,000
Net income34,000
Other information:
a. Sale of furniture for Rs. 15,000 and purchase of furniture for Rs. 100,000. b. Dividend paid for the year: Rs. 14,000.
Required: Cash flow statement using indirect method.

Answer

Working notes

  • Cash at start Rs 1,10,000 and at end Rs 1,25,000, so net increase in cash = Rs 15,000.
  • Debentures fell from Rs 1,50,000 to Rs 1,30,000, so Rs 20,000 was redeemed at a premium of Rs 1,000. Cash paid = Rs 21,000.
  • Furniture: 2,00,000 − 20,000 (sold) − 20,000 (depreciation) + 1,00,000 (purchased) = 2,60,000, which agrees with the balance sheet.
  • Land rose by Rs 15,000, which is taken as a purchase for cash.
  • Share capital rose by Rs 1,00,000, which is taken as a fresh issue for cash.
  • Retained earnings check: 1,40,000 + 34,000 − 14,000 = 1,60,000.

Cash flow statement for the 6th year (indirect method)

ParticularsRsRs
A. Cash flow from operating activities
Net income34,000
Add: Depreciation20,000
Add: Premium on redemption of debentures1,000
Add: Loss on sale of furniture5,000
Operating profit before working capital changes60,000
Increase in stock(20,000)
Decrease in debtors10,000
Increase in creditors10,000
Net cash from operating activities60,000
B. Cash flow from investing activities
Sale of furniture15,000
Purchase of furniture(1,00,000)
Purchase of land(15,000)
Net cash used in investing activities(1,00,000)
C. Cash flow from financing activities
Issue of share capital1,00,000
Redemption of debentures (including premium)(21,000)
Repayment of bank overdraft(10,000)
Dividend paid(14,000)
Net cash from financing activities55,000
Net increase in cash (A + B + C)15,000
Add: Cash at the beginning1,10,000
Cash at the end1,25,000

60,000−1,00,000+55,000=15,00060{,}000 - 1{,}00{,}000 + 55{,}000 = 15{,}000

This agrees with the rise in the cash balance from Rs 1,10,000 to Rs 1,25,000. The bank overdraft is treated as a financing item here because the cash figure given excludes it.

Answer checked by Claude Sonnet · Oct 21, 2026

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  • NEB Class 12 2079 Accounting Model Question Set A · 1 mark

Following information are given Net profit : Rs. 18,000 Non-operating expenses Rs. 6,000 Decrease in current liabilities Rs. 5,000 Required: Cash from operating activities under indirect method.

Similar questions: Following information are given: Net income — (2079 Jestha)

Answer

Cash from operating activities = Rs 19,000

ParticularsRs
Net profit18,000
Add: Non-operating expenses6,000
Less: Decrease in current liabilities(5,000)
Cash from operating activities19,000

Non-operating expenses are added back to net profit. A decrease in current liabilities means cash was used to settle them, so it is deducted.

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  • NEB Class 12 2079 Accounting Model Question Set A · 4+1+2+1 marks

The Balance Sheet of a company on 31st December were given below:
LiabilitiesYear I (Rs.)Year II (Rs.)AssetsYear I (Rs.)Year II (Rs.)
Share capital300,000300,000Fixed Assets250,000325,000
Retained earnings20,00060,000Inventory10,00035,000
Creditors20,00030,000Debtors40,00012,500
Expense payable25,00017,500Bank balance65,00035,000
Total365,000407,500Total365,000407,500
Additional information: i. Sales Rs. 300,000 ii. Cost of goods sold Rs. 180,000 iii. Sales of fixed assets Rs. 25,000 iv. Purchase of fixed assets Rs. 110,000 v. Dividend paid Rs. 30,000 vi. Operating expense Rs. 40,000 Required: Cash flow statement using direct method [4+1+2+1]

Answer

Cash Flow Statement (Direct Method)
For the year ended 31st December, Year II

ParticularsRs.
A. Cash flows from operating activities
Cash received from customers327,500
Cash paid to suppliers(195,000)
Cash paid for operating expenses(47,500)
Net cash provided by operating activities85,000
B. Cash flows from investing activities
Sale of fixed assets25,000
Purchase of fixed assets(110,000)
Net cash used in investing activities(85,000)
C. Cash flows from financing activities
Dividend paid(30,000)
Net cash used in financing activities(30,000)
D. Net decrease in cash and cash equivalents(30,000)
Add: Cash and cash equivalents at beginning65,000
Cash and cash equivalents at end35,000

Workings:

1. Cash received from customers

ParticularsRs.
Sales300,000
Add: Opening debtors40,000
Less: Closing debtors(12,500)
Cash received from customers327,500

2. Cash paid to suppliers

ParticularsRs.
Cost of goods sold180,000
Add: Closing inventory35,000
Less: Opening inventory(10,000)
Purchases205,000
Add: Opening creditors20,000
Less: Closing creditors(30,000)
Cash paid to suppliers195,000

3. Cash paid for operating expenses

ParticularsRs.
Operating expenses40,000
Add: Opening expense payable25,000
Less: Closing expense payable(17,500)
Cash paid for operating expenses47,500

Reconciliation:
Net decrease in cash = Rs. 30,000
Opening bank balance = Rs. 65,000
Closing bank balance = Rs. 65,000 − Rs. 30,000 = Rs. 35,000, which agrees with the balance sheet.

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Questions from NEB Class 12 2083 Accounting (Board exam, Baishakh 2083), NEB Class 12 2082 Accounting (Board exam, Baishakh 2082), NEB Class 12 2082 Accounting Supplementary Set A (Grade-increment / supplementary exam, Set A), NEB Class 12 2081 Accounting (Board exam, Baishakh 2081), NEB Class 12 2080 Accounting (Board exam, Baishakh 2080), NEB Class 12 2079 Accounting (Board exam, Jestha 2079), NEB Class 12 2079 Accounting Model Question Set A (NEB model paper, Set A) and NEB Class 12 2079 (2023) Accounting 1041 Model Question Set B (NEB model question paper, Set B, 2079 (2023); Set A is already on the site as neb-model-2079). Answers are written for this site; check them against your class notes.

Chapter titles and hours from the official syllabus ↗