AS 3 Cashflow Statements | Quick Revision | CA Inter Advanced Accounting | AccountsMan

📚 Watch More Quick Revision Videos 👉 Advanced Accounting – Quick Revision Playlist    • Quick Revision - CA Intermediate   🎓 Want Full Classes? 🧾 Buy Classes Regular Batch 👉 https://online.yeshasacademy.com/lear... Fast Track Batch 👉 https://online.yeshasacademy.com/lear... 💬 Student Interaction (IMPORTANT) 👉 Comment below: Which topic do you want next video on ? (Your comments decide my next video) 👀 🔔 Stay Connected 📢 Join Telegram for free notes & updates 👉 [Telegram link] 📌 Subscribe for exam-focused CA Inter content 📌 Share this with your study partner 00:00 - Introduction 00:16 - Why Cash Flow Statement? 00:37 - Exemption for preparation of CFS 01:21 - Definitions 01:25 - Cash meaning 01:36 - Cash Equivalent 02:50 - Cash Book vs Cash Flow Statement 03:24 - Operating , Investing & Operating Activities 03:45 - Story to identify activities 04:35 - Methods of Preparation of Cash Flow Statement 05:03 - Which method to follow 05:35 - Direct Method of Cash Flow Statement 06:15 - Logic of Indirect Method of Cash Flow Statement 08:48 - Cash Flow from Operating Activities under Indirect Method 10:09 - Changes in Working Capital 11:50 - Interest and Dividend for Financial & Non - Financial enterprise 13:36 - How to start CFS 14:24 - Reserves adjustments 15:40 - Items excluded from changes in working capital 16:00 - Provision for tax 17:43 - Reminde of Income tax 18:40 - Extra ordinary item 19:47 - Proposed Dividend 21:05 - Sale of Property Plant & Equipment 23:05 - Closing Statements