NCERT Solutions for Class 12 Accountancy Chapter 4 Analysis of Financial Statements

### A:

A cash flow statement shows inflow and outflow of cash and cash equivalents from various activities of a company during a specific period. The primary objective of cash flow statement is to provide useful information about cash flows (inflows and outflows) of an enterprise during a particular period under operating activities, investing activities and financing activities.

### A:

A cash flow statement shows inflow and outflow of cash and cash equivalents from various activities of a company during a specific period. The primary objective of preparing cash flow statement is to provide useful information about cash flows of a business during a particular period under various heads i.e. operating activities, investing activities and financing activities. It explains the reasons of receipts and payments in cash and change in cash balances during an accounting year.

### A:

(a) Cash out flow from investing activities = 20% of ₹2,50,000 = ₹50,000

(b) Payment for purchase of shares and divided received on shares is part of investing activity. The net out flow from investing activities will be (₹2,50,000 - ₹50,000) = (₹2,00,000).

(c) Sale of machinery is a part of investing activity. The inflow from investing activity is ₹60,000. The profit on sale of machinery ₹20,000 is a part of operating activity.

### A:

Yes, the nature or type of an enterprise can change altogether the category into which a particular activity may be classified. This can be better understood with the help of an example of two firms. One engaged in real estate and other engaged in general business.

For the firm that is engaged in real estate business purchase and sales of building will be part of the operating activity, on the other hand firm that is engaged in general business purchase and sale of building will be part of investing activity. Hence, it can be said that the classification of activities depends on the nature and type of enterprise.

### A:

As per AS 3 the various activities of cash flow statement are to be classified into three categories:

1. Cash from operating activities: These activities constitute the primary or main activities of an enterprise. These are the principal revenue generating activities of an enterprise and these activities are not investing and financing activities. They generally result from the transactions and other events that enter into the determination of net profit or loss.
2. Cash flows from investing activities: As per AS 3 investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Investing activities relate to purchase and sale of long-term assets or fixed assets such as machinery, land and building etc.
3. Cash flows from financing activities: These activities relate to long-term funds or capital of an enterprise. As per AS 3 financing activities are the activities that result in changes in the size and composition of the owners’ capital and borrowings of the enterprise.

### A:

 Particulars ₹ Particulars ₹ To cash –paid 1,59,500 By balance b/d 14,000 (B. figure) By purchases To balance c/d 14,500 credit 1,60,000 1,74,000 1,74,000

Cash paid for Inventory amounts to ₹1,59,500

### A:

Cash flow from operating activities

 Particulars ₹ ₹ Net profit during the year 5,00,000 Items to be adjusted (+) Depreciation 2,00,000 (-) Gain on sale of assets (50,000) 1,50,000 Operating profit before working capital changes 6,50,000 (+)Increase in trade payables 60,000 (-) Increase in trade receivables (40,000) 20,000 Net cash from operations 6,70,000

### A:

Cash equivalents: It means short term highly liquid investments that are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value. An investment normally qualifies as cash equivalent only when it has short maturity period, of say, three months or less, from the date of acquisition.

Cash flows: It implies movement of cash in and out due to some non-cash items. Receipt of cash from a non-cash item is termed as cash inflow while cash payment in respect of such items as cash outflow. For example, purchase of machinery.

### A:

Cash flow statement provides the following benefits:

1. A cash flow statement aims at highlighting the cash generated from operating activities.
2. It is useful in planning the replacement of an asset, repayment of loan etc.
3. It is very useful in the evaluation of cash position of an enterprise.
4. Banks and financial institutions mostly prefer cash flow statement to analyse liquidity of the borrowing firm.
5. It is useful in assessing the ability of the enterprise to generate cash and cash equivalents and enables users to develop models to assess and compare the present value of the future cash flows of different enterprises.

### A:

Financing activities relate to long term funds or capital of an enterprise. As per AS 3, financing activities are the activities that result in changes in the size and composition of the owners’ capital and borrowings of the enterprise.

Major Cash Inflows from financing activities:

• Cash receipts from issuing shares (equity and/or preference)
• Cash receipts from issuing debentures, loans, bonds and other short/long term borrowings.

Major Cash Outflows from financing activities:

• Cash repayments of amounts borrowed.
• Interest paid on debentures and long term loans and advances.
• Dividend paid on equity and preference capital.

### A:

Investing Activities: As per AS 3, investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Investing activities relate to purchase and sale of long-term assets or fixed assets such as machinery, furniture, land and building etc. Transactions related to long-term investments are also investing activities.

Major Cash Outflows from investing activities:

• Cash payments to acquire fixed assets including intangibles and capitalised research and development.
• Cash payments to acquire shares, warrants or debt instruments of other enterprises other than instruments those held for trading purpose.
• Cash advances and loans made to third parties (other than advances and loans made by a financial enterprise wherein it is operating activity)

Major Cash Inflows from investing activities:

• Cash receipts from disposal of fixed assets including intangibles.
• Cash receipts from the repayment of advances or loans made to third parties (except in case of financial enterprises).
• Cash receipts from disposal of shares, warrants or debt instruments of other enterprises except those held for the trading purposes.
• Dividend received from investments in other enterprises.

### A:

Operating activities are the activities that constitute the primary or main activities of an enterprise.

1. Hotel: Receipts from sale of goods and services to the customer will be operating activity related to revenue generation. Payment of wages and salaries, food items, and other items used in accommodation and stay of customer will be an operating activity related to expenditure.
2. Film production house: Revenue generating operating activity would be its receipts from selling film rights to the distributors and operating activity related to expenditure would be payment made to actors, actresses, directors, location rent, fare etc.
3. Financial enterprise: Receipts from repayment of loans, interest incomes from investments etc. would be considered as revenue generating operating activity. Operating activities related to expenditure include repayment of loans, salaries of employees, recovery expenditure for loan recovery etc.
4. Media enterprise: Its revenue generating operating activity would be receipts from advertisements. Operating activities related to expenditure include payment to staff, reporters, photographers etc.
5. Steel manufacturing unit: Receipts from sale of steel sheet will be revenue from operating activity. Payment for raw materials and salaries to staff will be expenditure related to operating activities.
6. Software business: Receipts from sale of software and renewal of license will be revenue from operating activity. Payment for salaries to staff etc. will be expenditure related to operating activities.

### A:

Indirect Method

 Particulars (₹) Cash Flows From Operating Activities Net Profit before Tax -------- Adjustment for non cash and non operating items: Add: Depreciation                                                    --- Increase in provision for doubtful debts              --- Goodwill, Patents & Trademark amortised           --- Interest on long term borrowings                       --- Loss on Sale of Fixed Assets ------- Less: Interest Income                                              (---) Dividend Income                                             (---) Rental Income                                                (---) Profit on Sale of fixed Assets                            (---) (----) Operating Profit before Working Capital  changes ------- Add: Decrease in Current Assets                                       --- ----- Increase in Current Liabilities                                    --- ----- (Current assets exclude cash and cash equivalents) (Current liabilities exclude bank overdraft and cash credit) ----- Less: Increase in Current Assets                                      (---) ---- Decrease in Current Liabilities                                 (---) (----) ------- Cash Generated from operations ---- Less: Income Tax Paid (Net Tax Refund received) Net Cash from (or used in) Operating Activities

### A:

Cash Flow Statement

 Particulars ₹ ₹ A Cash flow from operating activities Profit as per Balance Sheet 1,000 Add: Proposed dividend Previous year (2016) 5,000 General reserve 500 Provision for taxation Current Year (2017) 4,200 Net profits before taxation and extraordinary items 10,700 Adjustments Add: Provision for Depreciation 4,000 Interest paid on debentures 600 4,600 Operating profit before working capital changes 15,300 (-) Increase in Current Assets Trade receivables (4,000) Inventories (5,000) Other current assets (200) (-) Decrease in Current Liabilities Trade payable (1,000) (10,200) Cash from operating activities 5,100 Less: Income tax paid (3,000) Net cash from operating activities 2,100 B. Cash Flow from Investing Activities Purchase of fixed assets (1,000) Net cash inflow from Investing Activities (1,000) C. Cash Flow from Financing Activities Issue of equity shares 12,000 Issue of 10% debentures 500 Interest paid (600) Dividend paid (Previous year 2016) (5,000) 6,900 Decrease in bank overdraft (5,700) Net cash from Financing Activities 1,200 D. Net increase in Cash and cash equivalents (A+B+C) 2,300 (+) Cash and cash equivalents in the beginning 1,200 E. Cash and cash equivalents at the end of the period 3,500

### A:

Cash Flow Statement

 Particulars ₹ ₹ A Cash flow from operating activities Profit as per Balance Sheet 12,000 Add: Proposed dividend 4,000 Provision for taxation 12,000 Net profits before taxation and extraordinary items 28,000 Adjustments Add: Depreciation 32,000 32,000 Operating profit before working capital changes 60,000 (-) Increase in Current Assets Trade receivables (60,000) Inventories (1,00,000) Prepaid expenses (8,000) (+)Increase in Current Liabilities Trade payable 1,00,000 (68,000) Cash from operating activities (8,000) Less: Income tax paid (4,000) Net cash used in operating activities (12,000) B. Cash Flow from Investing Activities Purchase of fixed assets (1,96,000) Net cash outflow from Investing Activities (1,96,000) C. Cash Flow from Financing Activities Issue of equity shares 1,00,000 Issue of preference shares 60,000 Dividend paid (4,000) Net cash from Financing Activities 1,56,000 D. Net decrease in Cash and cash equivalents (A+B+C) (52,000) (+) Cash and cash equivalents in the beginning 80,000 E. Cash and cash equivalents at the end of the period 28,000

Plant and Machinery A/c

 Particulars ₹ Particulars ₹ To balance b/d 2,00,000 By Depreciation 32,000 To Bank – Pur. 1,96,000 By balance c/d 3,64,000 (B. figure) 3,96,000 3,96,000

### A:

Cash Flow Statement

 Particulars ₹ ₹ A Cash flow from operating activities Profit earned during the year 1,00,000 Add: Interest on 8% loan 16,000 Interest on 9% loan 13,500 Proposed dividend 50,000 Provision for taxation 60,000 Net profits before taxation and extraordinary items 2,39,500 Adjustments Add: Depreciation 50,000 50,000 Operating profit before working capital changes 2,89,500 (-) Increase in Current Assets Trade receivables (50,000) Inventories (70,000) (+)Increase in Current Liabilities Trade payable 20,000 (1,00,000) Net cash from operations 1,89,500 Less: Income tax paid (40,000) Net cash from operating activities 1,49,500 B. Cash Flow from Investing Activities Purchase of fixed assets (3,50,000) Net cash outflow from Investing Activities (3,50,000) C. Cash Flow from Financing Activities Issue of equity shares 1,00,000 Issue of preference shares 1,00,000 Loans raised 1,30,000 Repayment of loan (2,00,000) Dividend paid (50,000) Interest on 8% loan (16,000) Interest on 9% loan (13,500) Bank overdraft 1,00,000 Net cash from Financing Activities 1,50,500 D. Net decrease in Cash and cash equivalents (A+B+C) (50,000) (+) Cash and cash equivalents in the beginning 50,000 E. Cash and cash equivalents at the end of the period NIL

Fixed Assets A/c

 Particulars ₹ Particulars ₹ To balance b/d 4,00,000 By Depreciation 50,000 To Bank – Pur. 3,50,000 By balance c/d 7,00,000 (B. figure) 7,50,000 7,50,000

Provision for Taxation A/c

 Particulars ₹ Particulars ₹ To Bank –paid 40,000 By balance b/d 30,000 (B. figure) By S of P & L 60,000 To balance c/d 50,000 90,000 90,000

### A:

Cash Flow Statement

 Particulars ₹ ₹ A Cash flow from operating activities Profit earned during the year 2,20,000 Add:  Interest on debentures 48,000 Depreciation on fixed assets 80,000 Goodwill written off 80,000 2,08,000 Operating profit before working capital changes 4,28,000 (+) Increase in Current Liabilities Trade payables 3,00,000 (-) Increase in Current Assets Inventories (1,00,000) Trade receivables (2,00,000) --- Cash generated from operations 4,28,000 Less: Income tax --- Net cash from operations 4,28,000 B. Cash Flow from Investing Activities Purchase of fixed assets (2,80,000) Net cash outflow from Investing Activities (2,80,000) C. Cash Flow from Financing Activities Issue of shares 2,00,000 Redemption of debentures (2,00,000) Interest paid on debentures (48,000) Net cash from Financing Activities 48,000 D. Net increase in Cash and cash equivalents (A+B+C) 1,00,000 (+) Cash and cash equivalents in the beginning 3,00,000 E. Cash and cash equivalents at the end of the period 4,00,000

Fixed Assets A/c

 Particulars ₹ Particulars ₹ To balance b/d 5,00,000 By Depreciation 80,000 To Bank – Pur. 2,80,000 By balance c/d 7,00,000 7,80,000 7,80,000

### A:

Cash Flow Statement

 Particulars ₹ ₹ A. Cash flow from operating activities Profit earned during the year 8,000 Add:  General reserve 4,000 Proposed dividend (Previous year 2016) 11,200 Provision for taxation (Current Year 2017) 12,800 Net profits before taxation and extraordinary items 36,000 Adjustments Depreciation on land and building 20,000 Depreciation on plant 10,000 Goodwill written off 5,200 35,200 Operating profit before working capital changes 71,200 (+) Decrease in Current Assets Inventories 2,800 (-) Increase in Current Assets Trade receivables (13,200) (-) Decrease in Current Liabilities Outstanding expenses (800) (+)Increase in Current Liabilities Bills payable 7,200 (4,000) Net cash from operations 67,200 Less: Income tax paid (11,200) Net cash from operating activities 56,000 B. Cash Flow from Investing Activities Purchase of plant (50,400) Purchase of Investment (10,000) Net cash outflow from Investing Activities (60,400) C. Cash Flow from Financing Activities Issue of shares 40,000 Red. of preference shares (20,000) Dividend paid (11,200) Net cash from Financing Activities 8,800 D. Net increase in Cash and cash equivalents (A+B+C) 4,400 (+) Cash and cash equivalents in the beginning 6,800 E. Cash and cash equivalents at the end of the period 11,200

Purchase of plant = 76,400 + 10,000 – 36,000 =50,400

### A:

Cash Flow Statement

 Particulars ₹ ₹ A Cash flow from operating activities Net profits before tax 1,70,000 Adjustments Add: Proposed dividend 60,000 Add: Depreciation 70,000 Add: Loss on sale of machine 10,000 Add: Interest on 9% Loan 9,000 1,49,000 Operating profit before working capital changes 3,19,000 (+) Decrease in Current Assets Trade receivables 30,000 (-) Increase in Current Assets Inventories (20,000) (-) Decrease in Current Liabilities Trade payables (20,000) (10,000) Net cash from operating actives 3,09,000 B. Cash Flow from Investing Activities Receipts from sale of fixed assets 20,000 Purchase of fixed assets (2,80,000) Net cash outflow from Investing Activities (2,60,000) C. Cash Flow from Financing Activities Issue of shares 1,00,000 Bank loan paid (20,000) Payment of proposed dividend (for the year 2016) (60,000) Interest on 9% Loan (9,000) Net cash used in Financing Activities 11,000 D. Net decrease in Cash and cash equivalents (A+B+C) (60,000) (+) Cash and cash equivalents in the beginning 90,000 E. Cash and cash equivalents at the end of the period 30,000

 Calculation of Net Profit before Tax: ₹ Reserve & Surplus Balance on 31st March 2017 2,00,000 Less: Reserve & Surplus Balance on 31st March 2016 1,60,000 40,000 Add: Proposed Dividend for previous year 60,000 Add: Provision for tax made during the current year 70,000 Net Profit before Tax 1,70,000

Note 1:

9% Loan is assumed to be repaid on 31/03/2017

Proposed dividend for previous year (2016) will be added to Net profit before tax and will also be shown as ouflow under financing activities.

There will be no effect of proposed dividend of current year (2017).

Fixed Assets A/c

 Particulars ₹ Particulars ₹ To balance b/d 4,00,000 By Bank a/c 20,000 To Bank – Pur. 2,80,000 By S of P & L -L 10,000 (B. figure) By Acc. Dep. 50,000 By balance c/d 6,00,000 6,80,000 6,80,000

Accumulated Depreciation A/c

 Particulars ₹ Particulars ₹ To fixed assets 50,000 By balance b/d 80,000 To balance c/d 1,00,000 By S of P & L 70,000 (B. figure) 1,50,000 1,50,000

### A:

Cash flow from operating activities

 Particulars ₹ ₹ Cash Inflow Receipts from sale of patents 1,00,000 Receipts from sale of machinery 50,000 Receipts from sale of 10% Invest. 1,00,000 Interest recd. on 10% Invest. 6,000 Dividend received on shares 10,000 Rent received from Land 30,000 2,96,000 Cash Outflow Purchase of machinery (4,40,000) Purchase of 10% Investment (1,80,000) Purchase of goodwill (2,00,000) 8,20,000 Net cash used in Investing Activities 5,24,000

Patents A/c

 Particulars ₹ Particulars ₹ To balance b/d 2,80,000 By S of P & L 40,000 To S of P & L 20,000 By Bank 1,00,000 Purchase (B.F.) By balance c/d 1,60,000 3,00,000 3,00,000

Machinery A/c

 Particulars ₹ Particulars ₹ To balance b/d 10,20,000 By Bank a/c 50,000 To Bank – Pur. 4,40,000 By S of P & L 30,000 (B. figure) By Depreciation 1,40,000 By balance c/d 12,40,000 14,60,000 14,60,000

Loss on sale of machinery = ₹1,40,000 – ₹60,000 – ₹50,000 = ₹30,000

10% Investment A/c

 Particulars ₹ Particulars ₹ To balance b/d 60,000 By Bank a/c 1,00,000 To Bank – Pur. 1,80,000 (B. Figure) To S of P & L 20,000 By balance c/d 1,60,000 2,60,000 2,60,000

### A:

Cash flow from operating activities

 Particulars ₹ ₹ Net profit during the year 10,000 Items to be adjusted (+) Depreciation 2,000 Operating profit before working capital changes 12,000 (+) Increase in Current Liabilities Provision for Doubtful debts 200 Trade payables 2,000 Expenses payable 500 (+) Decrease in Current Assets Prepaid expenses 1,000 (-) Increase in Current Assets Trade receivables (1,000) Inventories (3,000) Accrued income (1,000) Other current assets (2,000) (-) Decrease in Current Liabilities Income received in advance (1,000) (4,300) Net cash from operations 7,700

### A:

Cash flow from operating activities

 Particulars ₹ ₹ Net profit during the year 1,50,000 Items to be adjusted (+) Depreciation 25,000 Operating profit before working capital changes 1,75,000 (+) Increase in outstanding exp. 3,000 (+) Decrease in trade receivables 30,000 Stock 50,000 83,000 (-) Decrease in trade payables (15,000) (-) Increase in prepaid exp. (5,000) 20,000 Net cash from operations 2,38,000

Note: As per the solutions, the Net Cash from Operating Activities is ₹2,38,000, however, as per the answer given in the book is ₹2,18,000

### A:

Operating Activities: These are the activities that contribute the primary or main activities of an enterprise. These are the principal revenue generating activities of the enterprise and these activities are not investing or financing activities. They generally result from the transactions and other events that enter into the determination of net profit or loss.

Indirect method

 Particulars (`) Cash Flows From Operating Activities Net Profit before Tax (See Note No. 1) -------- Adjustment for non cash and non operating items: Add: Depreciation                                                    --- Increase in provision for doubtful debts              --- Goodwill, Patents & Trademark amortised           --- Interest on long term borrowings                       --- Loss on Sale of Fixed Assets ------- Less: Interest Income                                              (---) Dividend Income                                             (---) Rental Income                                                (---) Profit on Sale of fixed Assets                            (---) (----) Operating Profit before Working Capital  changes ------- Add: Decrease in Current Assets                                       --- ----- Increase in Current Liabilities                                    --- ----- (Current assets exclude cash and cash equivalents) (Current liabilities exclude bank overdraft and cash credit) ------- Less: Increase in Current Assets                                      (---) ---- Decrease in Current Liabilities                                 (---) (----) ------- Cash Generated from operations ---- Less: Income Tax Paid (Net Tax Refund received) Net Cash from (or used in) Operating Activities

Note No. 1: Calculation of Net Profit before Tax

and Extraordinary Items:

 Particulars (`) Net Profit of the current year before tax and extraordinary items (after appropriations) Add: Transfer to reserves (all transfers to reserves from balances of statement of P&L) ----- Proposed dividend for previous year ----- Interim Dividend paid during the year ----- Provision for tax for the current year ----- Extraordinary items, if any, debited to Statement of Profit and Loss Less: Refund of Tax ----- Extraordinary items, if any, credited to Statement of Profit and Loss Net Profit before tax and Extraordinary items --------

Note:

The effect of proposed dividend in Cash Flow Statements will be as follows:

Proposed dividend for previous year will be shown as outflow of cash assuming it has been declared at the annual general meeting in the current year and has also been paid during the current year. It is also added to Net Profit to determine the Net Profit before tax.

Proposed dividend for current year is shown in notes to accounts as Contingent Liability. Hence, no effect is to be given to Proposed Dividend of the current year while preparing cash flow statement.

### A:

Following are the steps in preparation of Cash Flow Statement:

Step 1 Compute cash flow from operating activities.

Step 2 Compute cash flow from investing activities.

Step 3 Compute cash flow from financing activities.

Step 4 Cash flows under each activity (step 1,2 & 3) are added in Cash Flow Statement and the resultant figure is net increase or decrease in cash and cash equivalents.

Step 5 Cash and cash equivalents in the beginning of the period are added to the cash flows as arrived under step 4. The amount so determined should be equal to cash and cash equivalents balance at the end of the year.

Format of Cash Flow Statement (Indirect Method)

for the year ended…….

(As per Accounting Standard-3 (Revised)

 Particulars (₹) Cash Flows From Operating Activities Net Profit before Tax (See Note No. 1) -------- Adjustment for non cash and non operating items: Add: Depreciation                                                    --- Increase in provision for doubtful debts              --- Goodwill, Patents & Trademark amortised           --- Interest on long term borrowings                       --- Loss on Sale of Fixed Assets ------- Less: Interest Income                                              (---) Dividend Income                                             (---) Rental Income                                                (---) Profit on Sale of fixed Assets                            (---) (----) Operating Profit before Working Capital changes ------- Add: Decrease in Current Assets                                       --- ----- Increase in Current Liabilities                                    --- ----- (Current assets exclude cash and cash equivalents) (Current liabilities exclude bank overdraft and cash credit) ----- ------- Less: Increase in Current Assets                                      (---) ---- Decrease in Current Liabilities                                 (---) (----) ------- Cash Generated from operations ---- Less: Income Tax Paid (Net Tax Refund received) Net Cash from (or used in) Operating Activities Cash Flows from Investing Activities Proceeds from Sale of Tangible Fixed Assets       --- Proceeds from Sale of Intangible Fixed Assets     --- Proceeds From Sale of Non-Current Investments --- Interest and Dividend received                           --- Rent Received                                                   --- ---- Purchase of Tangible Fixed Assets                    (---) Purchase of Intangible Fixed Assets (goodwill)  ( ---) Purchase of Non-current Investments              ( ---) Net Cash from (or used in) Investing Activities Cash Flow from Financing Activities Proceeds from issue of Share & Debentures       --- Proceeds from Short-term (includes bank overdraft and cash credit) and Long-term borrowings       --- Final Dividend paid                                         (---) Interim Dividend paid                                     (---) Interest on borrowings paid                            (---) Repayment of Loan                                         (---) Redemption of Debentures                              (---) Net Cash from (or used in) Financing Activities  --- ------- Net Increase (or Decrease) in Cash and Cash equivalents (A+B+C) ------ Add: Cash and Cash Equivalents in the beginning ------ Cash and Cash Equivalents at the end of the year

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