CASH FLOW STATEMENT INDEX
WHAT IS CASH FLOW STATEMENT?
IN WHICH ACTIVITIES CASH FLOW STATEMENT CAN BE CLASSIFIED?
– OPERATING ACTIVIES
– INVESTING ACTIVITIES
– FINANCING ACTIVITIES
WHAT ARE OPERATNG ACTIVITIES?
WHAT ARE PRINCIPAL REVENUE PRODUCING ACTIVITIES?
WHAT ARE INVESTINGACTIVITIES?
WHAT ARE FINANING ACTIVITIES?
WHAT ARE CASH AND CASH EQUIVALENTS?
HOW CASH AND CASH EQUIVALENTS ARE CALCULATED?
LET’S TEST YOUR IQ?
TRANSACTIONS NOT REGARDED AS CASH FLOW
WHAT ARE NON-CASH TRANSACTIONS?
WHEN DOES THE CASH FLOW ARISE?
LET’S TEST YOUR BRAIN WITH CASH AND CASH EQUIVALENTS.
WHAT ARE EXTRAORDINARY ITEMS?
WHAT IS PROPOSED OR FINAL DIVIDEND?
WHAT IS INTERIM DIVIDEND?
ACCOUNTING FOR PROPOSED DIVIDEND
TRANSFER TO RESERVES
PROVISION FOR TAX AND ITS TREATMENT.
TAXES ON INCOME AND REFUNDOF TAX.
NON-CASH EXPENSES AND THEIR TREATMENT.
NN-CASH INCOMES AND GAINS AND THEIR TREATMENT.
NON-OPERATING EXPENSES AND LOSSES AND THEIR TREATMENT.
NON-OPERATING INCOMES AND GAINS AND THEIR TREATMENT.
INDIRECT METHOD OF CALCULATING CASH FLOW FROM OPERATING ACTIVITIES.
CALCULATION OF CASH FLOW FRO INVESTING ACTVITIES.
CALCULATION OF CASH FLOW FROM FINANCING ACTIVITES.
HOW CASH FLOW STATEMENT IS PREPARED WITH THE HELP OF VARIOUS PRACTICAL EXAMPLES