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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