Demystifying the Statement of Cash Flows | Part 2: Practical Preparation Step-by-Step скачать в хорошем качестве

Demystifying the Statement of Cash Flows | Part 2: Practical Preparation Step-by-Step

Welcome back to Part 2 of our deep dive into the Statement of Cash Flows (SCF)! In this hands-on session, Israeli Sidan of Accounting Yard moves from theory to practice, guiding you through the step-by-step process of preparing a complete SCF using the CAMPS framework introduced in Part 1. Materials Used: https://drive.google.com/drive/folder... Whether you're struggling with complex items like Property, Plant, and Equipment (PPE), borrowings, or share capital, this webinar provides the clarity you need. Learn how to analyze movements in the Statement of Financial Position (SFP), classify them correctly, and build a Statement of Cash Flows that balances perfectly, without any guesswork. 🕒 Timestamps: 00:51:03 - Getting Started: Applying the CAMPS Framework to the SFP 00:52:02 - Tackling Property, Plant & Equipment (PPE): 00:52:23 - Treating Asset Additions (Acquisitions) 00:55:18 - How to Handle Revaluation Surplus (and why it's often not in the SCF) 01:00:05 - Correctly Accounting for Asset Disposals (Proceeds vs. Gain/Loss) 01:09:08 - Analyzing Depreciation and Accumulated Depreciation 01:20:16 - Analyzing Other Non-Current Assets: 01:21:06 - Right-of-Use Asset Amortization 01:25:22 - Intangible Asset Amortization 01:28:40 - Working Capital Movements: 01:30:31 - How to Quickly Calculate Changes in Inventory, Receivables & Payables 01:34:24 - Logic Explained: Why Assets are (PY - CY) and Liabilities are (CY - PY) 01:39:12 - Equity & Liabilities Breakdown: 01:40:41 - How to Treat Share Capital Issuances (Cash Received vs. Receivables) 01:50:27 - Analyzing Retained Earnings (Profit for the Year vs. Dividends Paid) 01:57:22 - Analyzing Borrowings (New Loans, Repayments, and Interest) 02:08:49 - Live Q&A Session 02:09:15 - How to Treat Bank Overdrafts in the SCF 02:16:15 - How Deferred Tax is Recognized in the SCF About the Speaker Your host, Israel Usidamen, is a seasoned finance professional with 8 years of audit experience before moving into the industry as a Financial Controller for a leading listed oil and gas company. He currently leads and oversees the finance department of a midstream oil and gas company. For over a decade, he has been passionate about teaching financial and corporate reporting, helping bridge the gap between theory and practice for thousands of accountants. 🚀 UPCOMING TRAINING BY ACCOUNTING YARD 🚀 Take your skills to the next level with our practical training on Preparing Management Accounts. Start Date: Saturday, October 11, 2025 Schedule: Saturdays (10 am - 3 pm WAT) and Sundays (1 pm - 4 pm WAT) Format: Hybrid - Join physically at our facility in Anthony Village, Lagos, or virtually via Zoom. Contact to Register: Send a WhatsApp chat to 08107011294 for more information and to enroll. Stay Connected with Accounting Yard: Catch Up on Part 1: Watch the first part of this series on our YouTube channel. Subscribe for More: Follow us on YouTube @accountingyard for more practical accounting and finance content. If you found this session valuable, please LIKE the video, SUBSCRIBE, and hit the NOTIFICATION BELL so you don't miss future uploads! #StatementOfCashFlows #CashFlow #AccountingTutorial #Finance #IFRS #IAS7 #AccountingYard #FinancialStatementPreparation #LearnAccounting #NigerianAccountants