Skip to main content

Method of Cash Flow Statement - CA Inter Online Classes/CA Inter Pen-Drive Classes


Method of Cash Flow Statement - Operating Activity, Investing Activity, and Financial Activity - CA Inter Online Classes


The Method of Cash Flow Statement - Cash Flow Statements (CFS) in accordance with CA Inter ICAI Latest Syllabus. Two methods are used to calculate cash flow from operating activities: indirect and direct, which both produce the same result. Direct Method: This method draws data from the income statement using cash receipts and cash disbursements from operating activities.

Method of Cash Flow Statement divided into three parts -

1.Operating Activity -

Operating Activity - Cash flows from operating activities is a section of a company's cash flow statement that explains the sources and uses of cash from ongoing regular business activities in a given period. This typically includes net income from the income statement, adjustments to net income, and changes in working capital.

2.Investing Activity - 

Cash flow from investing activities is a section of the cash flow statement that shows the cash generated or spent relating to investment activitiesInvesting activities include purchases of physical assets, investments in securities, or the sale of securities or assets.
 
3.Financial Activity - 

The financing activity in the cash flow statement focuses on how a firm raises capital and pays it back to investors through capital markets. These activities also include paying cash dividends, adding or changing loans, or issuing and selling more stock.

Browse the full video to grasp the concept of a method of Cash Flow Statement Feel free to post your queries and feedback in the comment box. we'll reach you ASAP. If the video seems helpful to you, then Like, Share our video, and Subscribe to our channel as a gesture of Support. Visit CA Inter Video Classes at Takshila Learning For further assistance please call us at 8800-999-280/83/84

If you need help with CA preparations, contact ‘Takshila Learning‘ CA Exam Expert. Also, you may begin your preparation with CA Free Demo Classes. Now students from all over India can learn from India’s Most Experienced Professors online and get their dream career.

Comments

Popular posts from this blog

Lessons-Worksheets-Question Papers-CBSE Class 2 English

Lessons-Worksheets-Question Papers-CBSE Class 2 English CBSE 2nd Class English – One and Many  In this blog, we share the spelling rules used in the concept of  One  and Many. When there is only one of a naming word (noun), it is said to be a  singular noun . When a noun shows more than one, it is said to be in the  plural . We can add  –S, -es, -ves or ies  to show that there is more than one noun.  For example,  we say many birds, four biscuits, six brushes. But for the students of  Class 2 , it’s very difficult and confusing to understand where to use  s , es, ves or ies  in the form of many. Don’t worry, it looks difficult, but it is very easy as in grammar each concept has a set of rules that need to practice. Noun ending with  –s, -x, -o, -sh, -ch, and –ss  form plurals by taking  –es. Look at these pairs of words: Bus – Buses Brush – Brushes Continue ..... Click here ...

Magnetic and non-magnetic material Class 6 Science

Magnetic and non-magnetic material  Class 6 Science A magnet is a substance that is drawn to certain magnetic materials like iron, cobalt, and nickel. Magnets have the ability to draw iron to them. Natural magnets are rocks that naturally draw iron. Non-magnetic materials include things like wood, rubber, coins, feathers, leather, etc. that are not drawn to iron. Magnet characteristics It pulls magnetic materials, such as iron. The magnet's two ends are referred to as its poles. The magnet's diametrically opposed poles are drawn together. Heating, hammering, or dropping causes it to lose its characteristics. On the basis of properties types of Magnets Temporary magnets are those magnets that are magnetic for only a little duration. Typically, iron, cobalt, or nickel are used to make them. When they are close to the powerful magnet, they act like a magnet. When they are yanked away from the powerful magnet, they stop being magnetic. Permanent magnets are magnets that have magne...

Class 3 English Practice Grammar Worksheet -The Adverb

 Class 3 English Practice Grammar Worksheet -The Adverb Class 3 English – The Adverb – Kinds of Adverb Fill in the blanks with suitable Adverbs of place. Choose from the box.  Up               outside                       everywhere                 back                down      away          here                           there                     ...