Class -12 cash flow statement complete revision (all adjustment cover ) скачать в хорошем качестве

Class -12 cash flow statement complete revision (all adjustment cover )

Here's a time-stamped overview of the video: Cash Flow Statement Introduction (0:00-1:25) What is a Cash Flow Statement? (0:31) Purpose of the Cash Flow Statement (0:41) Exam-oriented approach (0:48) Three Parts of Cash Flow (1:26-4:49) Operating (1:28) Investing (1:34) Financing (1:39) Key adjustments for each part (1:44) Investing - Fixed Assets/Non-Current Investment (2:22) Financing - Shares/Debentures/Borrowing (3:40) Net Profit Before Tax (Working Note 1) (4:50-6:34) Formula and components (5:01) Understanding different items (5:15) Equity Dividend and Preference Dividend (7:54-9:07) Provision for Tax (Working Note 2) (9:17-12:25) Understanding tax paid vs. tax made (10:20) Calculation and impact on Cash Flow (11:37) Operating Activities - Detailed Breakdown (12:37-17:12) Items to Add (13:37) Items to Less (14:46) Operating Profit Before Working Capital Changes (16:37) Working Capital Changes (18:04-22:50) Decrease in Current Assets & Increase in Current Liabilities (18:38) Exclusions in Current Assets & Liabilities (19:02) Increase in Current Assets & Decrease in Current Liabilities (20:06) Extraordinary Items (20:31) Provision for Tax Paid (22:04) Calculating Cash Flow from Operating Activities (22:37) Fixed Asset Account (Working Note 3) (23:54-30:38) Fixed Asset Account (24:00) Depreciation Account (24:15) Example and calculations (25:20) Impact on Operating and Investing Activities (28:07) Cash Flow from Investing Activities (31:25-34:36) Simple logic for Increase/Decrease in Fixed Assets (31:33) Items to Add (32:02) Items to Less (32:50) Cash Flow from Financing Activities (34:37-36:14) Items to Add (34:50) Items to Less (35:07) Interim Dividend, Proposed Dividend, Interest on Borrowing (35:17) Financing Adjustments (36:05-54:08) Adjustment 1: Issue of Equity Share at Premium (36:35, 44:49) Adjustment 2: Issue of Debenture at Discount (39:16, 47:26) Adjustment 3: Preference Share Redeem at Premium (41:17, 49:31) Last Adjustment: Calculating Interest (52:03) Final Cash Flow Calculation and Verification (1:00:28-1:01:52) Adding Operating, Investing, and Financing Cash Flows (1:00:31) Adding Opening Balance of Cash, Bank, and Investments (1:01:05) Verification with Closing Balance (1:01:29)