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Video tutorials - Accountancy: Financial Statement Analysis - Cash Flow Statement (Central Board of Secondary Education (CBSE))

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shaalaa.com | Cash flow Statement PART 1

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Cash flow Statement PART 1 [00:16:49]
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Description

Units/Topics-

• Meaning, objectives and preparation (as per AS3 (Revised) (Indirect Method only)

Scope:

  1. Adjustments relatjng to depreciation and amortization, profit or loss on sale of assets including investments, dividend (both final and interim) and tax.
  2. Bank overdraft and cash credit to be treated as short term borrowings.
  3. Current Investments to be taken as Marketable securitjes unless otherwise specified.

Learning Outcomes-

After going through this unit, the students willbe able to:

  • state the meaning and objectives of cash flow statement.
  • develop the understanding of preparation of Cash Flow Statement usingindirect method as per AS 3 with given adjustments.
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