Accountancy · Class 12 · Analysis of Financial Statements · 3.º Período
Cash Flow Statement
Meaning and objectives of the Cash Flow Statement as per AS 3 (Revised). Preparation of the statement by classifying activities into operating, investing, and financing.
CBSE Learning OutcomesCBSE Class 12 Accountancy, Part B, Unit 4: Cash Flow Statement - Meaning, objectives Benefits, Cash and Cash Equivalents, Classification of Activities and preparation (as per AS 3)CBSE Class 12 Accountancy, Part B, Unit 4: Cash Flow Statement - Preparation of Cash Flow Statement using indirect method
About This Topic
Meaning and objectives of the Cash Flow Statement as per AS 3 (Revised). Preparation of the statement by classifying activities into operating, investing, and financing.
Key Questions
- What constitutes cash and cash equivalents?
- How are operating activities calculated using the indirect method?
- Where is the payment of dividends classified in the cash flow statement?
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