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Why is the cash flow statement concerned with cash equivalents? In this article, we'll Discuss  Cash Flow Statement & Cash Equivalents For  CA Inter  &  CMA Inter .   Cash Flow Statement & Cash Equivalents Data on a company's cash flows are useful for providing financial statement clients with a foundation for evaluating the company's ability to generate cash and cash equivalents, as well as the company's needs to use those cash flows. Clients' monetary decisions necessitate an evaluation of a company's ability to generate cash and cash equivalents, as well as the certainty of their production. The standard arrangements with the provision of data about a venture's historical changes in cash and cash equivalents by methods for a cash flow statement that characteristic  cash flows from operating, spending, and financial activities over the period.   BENEFITS OF CASH FLOW STATEMENT When used in conjunction with the following financial statements, a

CA Inter Corporate and Other Laws Debentures Meaning & Types of Debentures DEBENTURES MEANING Debentures are a debt instrument utilized by organizations and the government to provide credit to business entities. The loan is given to corporate (depending on their reputation) at a fixed rate of interest. Debentures are otherwise referred to as a “bond” which plays the role of an IOU among buyers. Organizations use  debentures  when they have to procure cash at a rate of interest, for its extension. The four  types of debentures  are Secured and Unsecured, Registered and Bearer, Convertible and Non-Convertible, First and Second. They are essential for raising long-term debt capital. An organization can raise capital through the use of debentures, which has a fixed rate of interest on it. The debenture taken by an organization is an affirmation that the organization has acquired cash from the general members of society, which it vows to reimburse sometime not too far off. Debenture hol

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 sectio

 Cash Flow Statement (CFS) - Introduction and Detailed Concept The Cash Flow Statement, or the income proclamation, is a budget summary that sums up the measure of money and money counterparts entering and leaving an organization. The  cash flow statement (CFS)  gauges how well an organization deals with its money position, which means how well the organization creates money to pay its obligation commitments and reserve its working costs. The income proclamation supplements the monetary record and salary articulation and is a compulsory piece of an organization’s money related reports since 1987. The  Cash Flow Statement (CFS)  permits financial specialists to see how an organization’s activities are running, where its cash is coming from, and how cash is being spent. The CFS is significant since it assists speculators with deciding if an organization is on strong money related balance. Banks, then again, can utilize the CFS to decide how much money is accessible (alluded to as liquidi

Share Capital & Section 71 Debentures | Rule 18 - CA Inter Video Lectures Section 71 of the Companies Act, 2013 (Companies Act) permits a company to issue debentures with an option to convert such debentures into shares, either wholly or partly at the time of redemption; Provided that, the issue of debentures with an option to convert such debentures into shares, wholly or partly, shall be approved by a special resolution passed at a general meeting. Buy Courses For CA Classes - https://bit.ly/2ST9wGV Buy CA Inter Classes (All Subjects) - https://bit.ly/3lzjp9h To Enquiry for CA Inter Course Online classes visit us at www.takshilalearning.com or call us at 8800-999-280/83/84. Follow us on Social Media - Youtube - Join Us on Youtube... https://www.youtube.com/takshilalearn