#1 Cash Flow Statements - Concept, Format, and 13 Adjustments - CA INTER -By Saheb Academy
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- čas přidán 5. 08. 2024
- Here I have explained the basic concepts of Cash Flow Statements and detailed format of Direct and Indirect Method with 13 Adjustments and their logic in a simple way.
I have simplified this chapter in such a way that you would definitely fall in love with this chapter.
⏱TIMESTAMPS
00:00 - Intro
01:13 - Scope of AS 3
02:58 - Concept
10:40 - Cash & Cash Equivalents
12:55 - What is Cash Flow?
17:48 - Classification of Cash Flows : 3 Activities
26:53 - Financial Enterprises
31:16 - Methods of Preparing CFS
32:14 - Direct Method
33:45 - Mini Format
37:43 - Format of Direct Method
47:49 - Indirect Method
01:17:09 - Format of Indirect Method
01:32:54 - Changes in Working Capital
01:53:51 - Extraordinary Items
02:00:02 - Provision for Tax and Tax Paid
02:10:32 - Dividend Paid Adjustment
02:21:18 - Dividend Received Adjustment : Pre & Post
02:32:01 - Depreciation Adjustment
02:43:52 - Profit on Sale Adjustment
02:46:39 - Interest Paid Adjustment
02:48:24 - Fake Adjustment
02:50:20 - Equity Share Capital Adjustment
02:56:33 - Grant Received
03:00:11 - Premium on Redemption Written Off
This video is especially for CA Inter Advanced Accounts students.
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#cashflowstatement #CAINTER #class12
⏱TIMESTAMPS
00:00 - Intro
01:13 - Scope of AS 3
02:58 - Concept
10:40 - Cash & Cash Equivalents
12:55 - What is Cash Flow?
17:48 - Classification of Cash Flows : 3 Activities
26:53 - Financial Enterprises
31:16 - Methods of Preparing CFS
32:14 - Direct Method
33:45 - Mini Format
37:43 - Format of Direct Method
47:49 - Indirect Method
01:17:09 - Format of Indirect Method
01:32:54 - Changes in Working Capital
01:53:51 - Extraordinary Items
02:00:02 - Provision for Tax and Tax Paid
02:10:32 - Dividend Paid Adjustment
02:21:18 - Dividend Received Adjustment : Pre & Post
02:32:01 - Depreciation Adjustment
02:43:52 - Profit on Sale Adjustment
02:46:39 - Interest Paid Adjustment
02:48:24 - Fake Adjustment
02:50:20 - Equity Share Capital Adjustment
02:56:33 - Grant Received
03:00:11 - Premium on Redemption Written Off
Nobody explains accounting better than you do. Thank you for helping us out.
May the almighty bless you and your team brother. May he grant your wishes. I have an Exam on Monday and I needed this so bad. May the name of the creator of worlds be praised truely
Thanks😊...All the best for your exam😊👍🏻
😊
I was searching your whole channel last week for CFS, may Allah bless you for your work
Ameen. Thanks 😊
Best teacher in the world
Thank u so much sir... Pls do more videos of CA intermediate
Sir, we can attend the classes with full attention because of the way of your teaching and you have Covered all the concept which is required regarding the CFS as well as AS-3 and it's very interesting.
If you are going to make videos on Accounting Standards, plz give some update bcoz we have problems in understanding the concept of Some ASs'.
Thank you sir 🙏
Plz do more videos on financial management
Sir even if u take whole accounts sub of CA inter it would be so great(even we r ready to buy ur paid version)....please come up with other chapters also....we need ur teaching 😭..best faculty in India
Thank you so much sir….no words to describe how grateful we are for this…sir one request pls do all the chapters of advance accounting for ca inter it would be a great help…the way u teach each and every concept is mind blowing 🙏🏻…we need more videos on financial statement, amalgamation, buyback,consolidated financial statement, internal reconstruction and branch accounting
Most awaiting video 🎉thanks a ton 💐
I'm here for provision for tax .and i get superb level of concept clarity thanku so much sir❤
this vlog make me smile, and i love it!
Thank you for starting this concept ❤
Very precious video ❤
Such a Nice explanation!
Thank you very much
Sir i like ur way of teaching very much 😊can u please upload all accounting standards like a marathon and all illustrations of consolidated financial statements chapter 🙏🙏
You have really good teaching skill 😀❤
Excellent crystal clear explanation 🎉🎉🎉
I like your video very much ,Sir ❤️
Nice presentation sir I m getting you well thanks.
Was waiting 😊
thank you, brother, best teaching.
Sir, please make a video on how to enter numbers from a hardcopy without errors.
Thank you sir 😊
Thank you so much
Thank you so much sir❤
Excellent 👌
Oo so found this 8 days before the examination. Dhanyavaad ❤.
Edit* : may I pls get the rest video parts of the chapter !
Cash Flow Statements Playlist
czcams.com/play/PLVjZhvcpvcGrEfCnP6yHBIhjU68UHZJI5.html
@@SahebAcademy Thank You so much. God Bless 💗🕊
Thank you so much sir best teacher ❤️
thank u so much sir❤
You are Great Sir, plz do for Trust & Society account too.
Your explanation is so nice
Really it was helpful 🤍
Cash Flow Cycles. Thank,s
Thank you sir. You really giving out classes which everyone can understand. You made accounting very interesting. Would you please upload more videos on profit and loss statements.
#1 Financial Statements - Concept - Easiest Way - Class 11 - By Saheb Academy
czcams.com/video/nIvVSAUw_28/video.html
thank you so much... do you have video for budgeting?
Sir
Is interest payable for term loan from bank with in 12 months is current liabilities, wether it is taken for calculationg current ratio. if not not why and were its accounted
Thanks sir
Sir can you please solve all illustrations of consolidated financial statements 🙏🙏🙏becoz ur method is different from others but I like ur method only 😊pls sir 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏
Please make a similiar video on Schedule 3 as well. With all adjustments ❤
Sir please upload Financial statement topic
Please teach cost of capital and capital budgeting
I have doubt sir, listed company will announce buy back of share time to time. So I just want to know movement of that amount in the statement where exactly it will mentioned and how it denoted in the statement. In order to understand pattern or to interpret pattern for buy back
Can you please make a video on cost sheet? It would be really helpful for us ,thank you
👌👌👌
Can you plz make a video on share capital before monday saheb
Is it also for ACCA student?
please teach CA INTER Accounting standards much needed
sir , a small doubt , if there is a profit on sale on asset , then we would normally add as indirect income in profit and loss account , for cash flow statement , we should do reverse by subracting it , right sir ?, but u had drawn (+) near reverse in op , profit on sale of an asset segment , 2 : 44 : 56 , is that u made a mistake or i where did i gone wrong sir , can you explain over it sir....,
Yeah I have made a mistake while writing the sign over there
It’s ( - )Reverse in Op Activities
Thank you for pointing it out I will correct it in the PDF.👍🏼
02:44:45
Please brother make a video on IFRS & GAAP
thanks bai bai CA INTER AS b cover krdo
Salam alaikum
Please tell me how to do equal my balance sheet.
I am waiting for your response
Accounting standards explanation videos please 🥺 sir
Could you please start partnership for accounting class 12?
Sir can you explain whole sale method under branch accounting chapter ca inter
Hi sir can you please cover the topic of amended cash book in bank reconciliation statement please i am not able to get it clearly
@@rajsheya why
@@rajsheya so what does it had to do with the topic and my spellings are soumya only different people can name the same in different ways
Sir please recontruction and amalgamtion too
Already there
Sir in cash flow statement
Without doing Add less non cash /non operating items
Can we directly put operating profit by calculating it in working note in adjusted pl
No dear
You have to present it properly in a statement according to AS 3.
@@SahebAcademy thanks for speedy reply sir
Please Sir Aap Amalgamation Chapter Ki Bhi Playlist Bna dijiye
Amalgamation of Companies - Corporate Accounting
czcams.com/play/PLVjZhvcpvcGp6VkFCf8HOeCcVrSlMyCBF.html
Sir notes pls...
It has been uploaded on our Telegram Channel😊
t.me/sahebacademy7
Dear. Can i get the pdf files of this class
It’s available on our telegram channel t.me/sahebacademy7
@@SahebAcademy Thanks dear
1:31:25 how the non cash expenses not included have same effect explain if you got ?
Could you please elaborate your doubt?
@@SahebAcademy you have told that non cash expenses of operating nature does not have any effect if it included in the cash flow statement aur vice versa in both the cases result will be same so how?
Oh yes for example
Bad Debt is a non cash expense (of operating nature)
It is debited in profit & loss a/c and then debtors balance is also decreased by this
So one effect has gone into profit and another effect into asset a/c
these two will nullify each other
Now in cash flow statement we consider changes in debtors balance (current asset) and bad debts is already adjusted in that.
So that is why we don’t do separate treatment of it.
But if we do a separate treatment then we also have to make changes in debtors balance
and consider that changed balance in working capital changes
which would lead to the same answer.
Ok understood thanks you soo much
Bhai one doubt more what is the difference between declared dividend and dividend payable
Thanks a lottt & lotttttt sirrrr💕❤️I had been looking for a video that explains cashflow with fully conceptttt... But I didnt got that satisfying videos.... But now I got itt🤍May Allah always bless uhhh Sir✨❤️
Glad to hear that😊
You should rename your channel to "i teach your teachers"
Very good explaination indeed. But sir how to dm u personally on ig?