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Video tutorials - Accountancy: Financial Statement Analysis - Cash Flow Statement CBSE 12th Central Board of Secondary Education (CBSE)

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Subject  Accountancy
Topic  Financial Statement Analysis - Cash Flow Statement

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 relating 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.

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