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Cash Flow Statement

Accounts · Chapter 11 · 4. Cash Flow Statement (Section B)

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Topics 5

  1. Cash Flow Statement (AS-3 revised): meaning, importance; cash and cash equivalents
  2. Cash flow from operating activities by the indirect method
  3. Cash flow from investing activities
  4. Cash flow from financing activities
  5. Adjustments: provision for tax, proposed and interim dividend, depreciation and sale of assets, amortisation, provision for doubtful debts