Cash Flow Statement (Direct Method) | AS-3 Explained for CA Inter | CA Rajavardhan | Yeshas Academy

Dear Students, Welcome to another impactful session by Yeshas Academy, your trusted coaching partner for CA, CS, and CMA. In this detailed lecture, CA Rajavardhan Sir breaks down one of the most vital topics in Advanced Accounting — the Cash Flow Statement (Direct Method) as per Accounting Standard 3 (AS-3). If you're preparing for CA Intermediate, this video will give you crystal-clear conceptual understanding with practical examples that connect theory to real-life scenarios. Topic Covered: Cash Flow Statement | Direct Method | AS-3 Course: CA Intermediate – Advanced Accounting Faculty: CA Rajavardhan Presented by: Yeshas Academy What You’ll Learn: Concept of Cash vs. Cash Equivalents Classification of Operating, Investing, and Financing Activities Treatment of Interest Paid, Interest Received, and Dividend Paid Real-life analogies for deep conceptual clarity Importance of AS-3 and its practical applications Linkage with AS-13, AS-21, Schedule III, and Ind AS 7 Foundation for understanding Indirect Method (coming in next session) Have a doubt or need help with this topic? Drop your questions in the comments — we’re here to support your learning journey. Links for our Subscription model - Group 1- https://online.yeshasacademy.com/lear... Group 2 - https://online.yeshasacademy.com/lear... 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   #CashFlowStatement #CAIntermediate #AdvancedAccounting #AS3Explained #DirectMethodCashFlow #YeshasAcademy #CARajavardan #CAClassesIndia #AccountingStandards #FinanceEducation #CAInterMay2025 #CAInterNov2025 #AccountingMadeEasy #CMAIntermediate #CommerceStudents