AS 3 | Cash Flow Statement | Quick Revision |Accountsman| CA Inter Jan May 26 Exams | Yeshas Academy

Boost your CA Intermediate preparation with this Quick Revision of Accounting Standard 3 – Cash Flow Statement by CA Rajavardhan Sir, one of Yeshas Academy’s most loved faculty members. In this session, you’ll revise all key concepts, formats, adjustments, operating/investing/financing activities, and exam-focused shortcuts – in the fastest and most effective way. Whether you're revising before exams or strengthening your basics, this lecture will help you score high in the CA Inter Advanced Accounting paper. 🎯 Watch Next: 📘 CA Intermediate Accounting Concepts Playlist:    • Advanced Accounting | CA Rajavardhan |  Se...   🧾 Buy Classes: Regular 👉 https://online.yeshasacademy.com/lear... Fast Track 👉 https://online.yeshasacademy.com/lear... 💬 Comment Below: Tell me which chapter or concept you’d like us to take up next for the CA Intermediate Exam Series! 👇 Your suggestions shape the next video! 💪 Do like and share this video if you found it useful & subscribe to our Channel for more such content For Queries & Admissions- Contact: +91 9379091699 | 9379061699 Visit our Website: https://www.yeshasacademy.com/ Follow Us on Instagram & Telegram to Get the latest updates & study resources Telegram:https://t.me/YeshasAcademy Instagram:   / yeshasacademy   Download the Yeshas App Now. 1. For Android: https://play.google.com/store/apps/de... 2. For IOS: https://apps.apple.com/in/app/yeshas-... 3. For Windows Log in to the portal here: https://online.yeshasacademy.com/lear... 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