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IAS 7 Statement of Cash Flows
 
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http://www.ifrsbox.com This is the short summary of IAS 7 Statement of cash flows. The statement of cash flows is the integral part of the financial statements. It presents the movements in cash and cash equivalents over the reporting period. Cash comprises cash on hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. The statement of cash flows shall report cash flows during the period classified by operating, investing and financing activities. Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. For more information and other IFRS materials, please visit http://www.ifrsbox.com
Views: 67446 Silvia M. (of IFRSbox)
Cash Flow Statement- Financing Activities- Calculation of Cash flows from Financing Activities
 
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Cash Flow Statement- Calculation of Cash Flows from Financing Activities-By Jitender Kumar { M.Com. , M.Phil. , C.M.A.(Inter) , C.S.(Inter) , P.G.D.B.A. , P.G.D.F.M. , U.G.C.N.E.T. Qualified }. This is a channel for Financial Accounting, Corporate Accounting, Cost Accounting, Management Accounting and Financial Management. If you have doubts in a particular topic, whatsapp me that topic on my number 8447451771 or write in the comment box. I will definitely try to make tutorial for that topic. Brief description about Mr. Jitender Kumar Mr. Jitender Kumar is a graduate in commerce from Delhi University. He holds M.Com. and M.Phil degrees from Madurai Kamaraj University. He has also obtained Post Graduate Diploma in Financial Management and Post Graduate Diploma in Business Administration from Annamalai University. He qualified Cost and Management Accounting (C.M.A.)(Inter) in his first attempt and obtained All India Rank 48. He also qualified C.S.(Executive) in his first attempt securing first division. He qualified U.G.C.N.E.T. IN June 2012 with an enormous total of 75% marks. Besides this, he holds many certifications from National Stock Exchange(N.S.E.). Since 2002, he has taught many hundreds students. For more videos log on to: https://www.youtube.com/c/JitenderKumar2020 Meaning of Financing Activities Financing activities are activities that result in changes in the size and composition of the owner’s capital and borrowing of the enterprise. Examples of cash inflows and cash outflows from Financing Activities Cash Inflows Issue of shares for cash Issue of debentures for Cash Borrowing of long-term and short-term loans Increase in Bank-Overdraft Cash Outflows Redemption of preference Shares Redemption of Debentures Repayment of long-term and short-term loans Decrease in Bank-Overdraft Buy back of shares Dividend paid by any company Interest paid by Non-Finance Companies Calculation of Cash flow from Financing Activities ₹ Issue of Equity Share Capital …….. Issue of Preference Share Capital …….. Issue of Debentures ……… Loans raised (Long term and short term) ……… Loans repaid (Long term and short term) (……….) Bank overdraft ( Increase) ……….. Bank overdraft ( Decrease) (……….) Redemption of Debentures (………) Redemption of Preference Shares (………) Buy back of Equity Shares (………) Final dividend paid (………) Interim dividend paid (………) Interest paid on Debentures and Loans(Long term and short term) (……..) Net cash generated from Financing Activities …………. 1. What are the limitations of Cash flow Statement? Ans. i. Ignores non-cash transactions- Cash Flow Statement ignores important non-cash transactions such as conversion of debentures into shares, purchase of fixed assets by issuing shares or debenture. ii. Secondary Data Based Statement- Cash Flow Statement is a secondary data based statement. It is just an arrangement of data contained in Income Statement & Position Statement. 2. Why is Cash Flow Statement prepared? Ans. Cash Flow Statement is prepared to ascertain the cash flow of an enterprise during a specified period from its activities. 3. Define the cash as per Accounting Standard-3. Ans. Cash comprises of cash in hand and demand deposits with banks. 4. Define the Cash Equivalents as per Accounting Standard-3. Ans. Cash equivalents are short-term highly liquid investments that are readily convertible into known amount of cash and which are subject to an insignificant risk of changes in value. 5. Give two examples of Cash Equivalents. Ans. (a) Treasury bills, (b) Commercial paper. 6. Define the Cash flow as per Accounting Standard-3. Ans. Cash Flow are inflows and outflows of Cash and Cash equivalents. 7. When is interest received considered as financial activity? Ans. Interest received on Calls-in-Arrears by a company is considered as financing activity. 8. What is a Cash Flow Statement? List any two objectives of preparing the statement. Ans. Cash Flow Statement shows inflow & outflow of cash and cash equivalents of an enterprise during a specified period of time. It is a statement of change in cash and cash equivalents. Objectives: i. To ascertain the specific sources (i.e. Operating/ Investing/ Financing Activities) from which cash and cash equivalents are generated by an enterprise. ii. To ascertain the specific uses (i.e. Operating/ Investing/ Financing Activities) for which cash and cash equivalents are used by an enterprise.
Views: 3270 Jitender Kumar
Analyzing The Statement Of Cash Flows In QuickBooks
 
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Views: 24201 Nerd Enterprises, Inc.
Cash Flow Statement
 
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focus of the presention is to understand the reasons for the difference between CFO and Profit.
Views: 953 DVRamanaXIMB
Cash Flow Statement- Investing Activities- By Jitender Kumar
 
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Cash Flow Statement- Calculation of cash flows from Investing Activities- By Jitender Kumar { M.Com. , M.Phil. , C.M.A.(Inter) , C.S.(Inter) , P.G.D.B.A. , P.G.D.F.M. , U.G.C.N.E.T. Qualified }. This is a channel for Financial Accounting, Corporate Accounting, Cost Accounting, Management Accounting and Financial Management. If you have doubts in a particular topic, whatsapp me that topic on my number 8447451771 or write in the comment box. I will definitely try to make tutorial for that topic. Brief description about Mr. Jitender Kumar Mr. Jitender Kumar is a graduate in commerce from Delhi University. He holds M.Com. and M.Phil degrees from Madurai Kamaraj University. He has also obtained Post Graduate Diploma in Financial Management and Post Graduate Diploma in Business Administration from Annamalai University. He qualified Cost and Management Accounting (C.M.A.)(Inter) in his first attempt and obtained All India Rank 48. He also qualified C.S.(Executive) in his first attempt securing first division. He qualified U.G.C.N.E.T. IN June 2012 with an enormous total of 75% marks. Besides this, he holds many certifications from National Stock Exchange(N.S.E.). Since 2002, he has taught many hundreds students. For more videos log on to: https://www.youtube.com/c/JitenderKumar2020 Calculation of Cash Flows from Investing Activities Meaning of Investing Activities Investing Activities include the acquisition and disposal of long-term assets and other investments not included in cash equivalents and cash income arising from such assets i.e. rent received from property , Dividend received on shares and mutual funds held as investment and interest received from debentures or loans advanced. Examples of cash inflows and cash outflows from Investing Activities Cash Inflows Cash receipts from sale of fixed Assets (Tangible or Intangible) Cash receipts from sale of long-term Investments. Interest received by a non-finance company. Dividend received by a non-finance company. - Rent received from property by any company other than Real Estate Company. - Cash Outflows Cash purchases of Fixed Assets (Tangible or Intangible) Cash purchases of long-term investments. Cash advances and loans made to third parties. Cash flow from Investing Activities ₹ ₹ Sale of non-current assets (tangible and non-tangible) ……… Sale of long term investments …….. Rent/Dividend/Interest received …….. Purchase of non-current assets (tangible and Intangible) (………) Purchase of long term investments (………) Net cash generated from Investing Activities ………… What are the limitations of Cash flow Statement? Ans. i. Ignores non-cash transactions- Cash Flow Statement ignores important non-cash transactions such as conversion of debentures into shares, purchase of fixed assets by issuing shares or debenture. ii. Secondary Data Based Statement- Cash Flow Statement is a secondary data based statement. It is just an arrangement of data contained in Income Statement & Position Statement. 2. Why is Cash Flow Statement prepared? Ans. Cash Flow Statement is prepared to ascertain the cash flow of an enterprise during a specified period from its activities. 3. Define the cash as per Accounting Standard-3. Ans. Cash comprises of cash in hand and demand deposits with banks. 4. Define the Cash Equivalents as per Accounting Standard-3. Ans. Cash equivalents are short-term highly liquid investments that are readily convertible into known amount of cash and which are subject to an insignificant risk of changes in value. 5. Give two examples of Cash Equivalents. Ans. (a) Treasury bills, (b) Commercial paper. 6. Define the Cash flow as per Accounting Standard-3. Ans. Cash Flow are inflows and outflows of Cash and Cash equivalents. 7. When is interest received considered as financial activity? Ans. Interest received on Calls-in-Arrears by a company is considered as financing activity. 8. What is a Cash Flow Statement? List any two objectives of preparing the statement. Ans. Cash Flow Statement shows inflow & outflow of cash and cash equivalents of an enterprise during a specified period of time. It is a statement of change in cash and cash equivalents. Objectives: i. To ascertain the specific sources (i.e. Operating/ Investing/ Financing Activities) from which cash and cash equivalents are generated by an enterprise. ii. To ascertain the specific uses (i.e. Operating/ Investing/ Financing Activities) for which cash and cash equivalents are used by an enterprise.
Views: 1800 Jitender Kumar
Cash Flow Planning and Bad Debts
 
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This video is very important as it talks about the back bone of any business- Cash flow planning. Here Legends is providing some tips which will help the businesses to stay on top of the cash flow. It also talks about the Bad debts and impact of VAT on Bad debts. Visit: http://www.legendsaccounting.com/advice/
Views: 115 Legends Accounting
How to perform a bank reconciliation
 
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Your cash journal $ and your bank statement $ don't match? A bank reconciliation is the way to go! Review how a bank reconciliation is performed and learn about what you might consider when auditing a client's bank reconciliation.
Views: 431402 AmandaLovesToAudit
Pay 80 Percent Less Tax and Build Low Risk Cash Flow
 
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Capitalmind speaks of a new way to allocate a lumpsum cash amount and recover interest from it, every month and pay 80% less tax compared to a Fixed Deposit! For the spreadsheet, click https://docs.google.com/spreadsheets/u/1/d/17PMWA7xIbGhT3WejAVqJkGh9CVCOyS6y2vPmd0iJiLk/edit?usp=sharing to download and view/
Views: 5216 Capital Mind Video
How to record daily Cash transaction in Excel
 
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In this video we have shown how we can record our daily transaction in excel sheet Watch my other videos How to change the amount into words in Excel Automatically https://youtu.be/hezvtKTLNbs How to create ID & pasword in excel https://youtu.be/00GrEkPQ1EM Excel Tab | All Report under one Sheet https://youtu.be/tgmwh9SGb_A GST Excel billing software with invoice Format https://youtu.be/3pIOpzQBfJM Reverse Charge on Expenses under GST with input credit https://youtu.be/UoOWKEzKGVM How to change Trade name on GST portal (Live Demo) https://youtu.be/4sBUV03G9xM How to file NIL GSTR 2 return Online https://youtu.be/I-Pm_Y_w8ak GST Procedure for common man with details required list https://youtu.be/0ecnpm2gFUA GST invoice using Excel file (sales invoice Format /Proforma) https://youtu.be/8YQV3Hfw5uQ
Views: 7305 PG all in one
What is a cash flow statement? Understand cash flows from operations, finance & investment activity
 
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The cash flow statement is one of the most important financial statements and Investors need to study this statement in detail. Cash flow is the actual movement of cash in & out of the business. Accounting allows for companies to book revenues before actually receiving the cash, for example the company may sell its products on credit, in this case accounting allows the company to book revenues however the company has not received cash for this transaction. Cash flows help in assessing the quality of the net income that the company generates. Cash flow statement needs to be analyzed in tandem with the balance sheet & P&L statement: Cash flow statement is classified into 3 categories a) Cash flow from operating activities/CFO b) Cash flow from investing activities/CFI c) Cash flow from Financing activities/CFF a) CFO – Cash flow from operation is the most important amongst the cash flow described above as they capture the cash that the company generates by selling its products/services which is the core activity of any business, Hence investors need to pay special attention to CFO. Certain adjustments like noncash charges (mainly depreciation), item not relating to operations of the business (like interest & dividend income), charges in working capital and actual income tax paid are made to arrive @ the net cash from operating activities. A company which has been generating +ve CFO and growing them needs to be seen in +ve light. b) CFI – Are the cash flows that the company generates by purchase & sale of operating and financial assets. Operating assets are the assets that are used in the business like plant & machinery and financial assets are investments in stocks/mutual funds/bank deposits. c) CFF – Captures the cash flows related to the financing activities of the business. Dividends paid, proceeds from issue of share & bonds, raising & retiring of debt & interest paid are captured in this section. All of the above cash flows are summed up to arrive @ the net change in cash, this amount figure in adjusted with cash @ beginning of year to arrive at the cash balance at the end of year. The difference between CFO – CFI = Free cash flow (FCF) Free cash flow is the cash left over after the company has made investments in operating & financial assets from the cash that it has generated by carrying out its business operations.FCF is used to pay dividends & retire debt. FCF may be +ve/-ve. A company generating +ve FCF/and growing the same needs to be seen in +ve light. Finally to conclude the cash flow statement is very critical and requires special focus from the investors. Company generating + ve cash flows both @ the operating level and FCF and growing them consistently are more likely to create share holder wealth.
Views: 162 Fintapp
Cash flow statement
 
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Handling Cash Flow When Starting Your E-Commerce Business | #53
 
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💰Get my full E-Commerce course here: https://www.sebastiangomez.com/ecom-course 📺 Subscribe To My Channel: http://www.youtube.com/user/successwithsebastian?sub_confirmation=1 📷 Follow Me On Instagram For Behind The Scenes Content! http://sebastiangomez.com/instagram On this episode I will talk about how to get cashflow when you are starting with your E-Commerce business. I use 2Checkout and they send me weekly deposits to my accounts in Costa Rica. I get money from 2Checkout and from Paypal mainly. I use the money I have in my Paypal account to pay for the Facebook Ads of my business. The problem is with 2Checkout and its weekly deposits. I have to be able to keep enough money on my account to fulfill the orders instead of waiting for the weekly deposits to be able to keep the business running.
Views: 1854 Sebastian Gomez
Cash Flow Statement example: Tesla 2016
 
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The best way to learn how to read a cash flow statement is to go through real-life examples of companies you have heard of! Let me show you in this video what a cash flow statement is, and how the cash flow numbers look for Tesla (NASDAQ: TSLA) for 2016. Let’s start with the purpose of the cash flow statement. What a company shows by publishing a cash flow statement in an annual report, is how they got from the cash balance on January 1st (on the previous balance sheet), to the cash balance on December 31st (the latest balance sheet). The increase or decrease between the January 1st and December 31st cash balance is called cash flow. It consists of three categories: Cash From Operating Activities, Cash From Investing Activities, Cash From Financing Activities, or terms with slight variations on that wording. We will review Tesla’s cash flow statement for 2016. Tesla started the year with $1.2B in cash and cash equivalents, and ended the year with $3.4B. The total cash flow was therefore a net cash inflow of $2.2B. Now where did that $2.2B in cash flow come from? Cash From Operating Activities was an outflow of $100MM, or $0.1B. In finance, we put negative numbers between brackets. Cash From Investing Activities was an outflow of $1.4B. Cash From Financing Activities was an inflow of $3.7B. So that’s the top level cash flow picture: Tesla attracted financing in the form of debt or equity which allowed them to invest. Tesla ended the year with more cash than they started with, to continue investing and running everyday operations. In the video, we go one level deeper, discussing each of the cash flow categories. Cash From Operating Activities will take the vast majority of the attention, Cash From Investing Activities and Cash From Financing Activities are fairly straightforward for Tesla in 2016. Philip de Vroe (The Finance Storyteller) aims to make strategy, finance and leadership enjoyable and easier to understand. Learn the business vocabulary to join the conversation with your CEO at your company. Understand how financial statements work in order to make better stock market investment decisions. Philip delivers training in various formats: YouTube videos, classroom sessions, webinars, and business simulations. Connect with me through Linked In!
1600.10 Cash flow statement indirect method part 1, how to calculate-Accounting, Financial
 
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Why Learn Accounting - Financial Accounting / Managerial Accounting https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
Principles of Accounting - Lecture 04
 
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transaction analysis, equity, capital, cash deposit, cash withdrawal, cash payment, revenue received, cash revenue, salary expense, advertising cost, advertising expense, account payable, on credit, investment, service revenue, Income Statement, Owner's Equity Statement, Balance Sheet Statement, Statement of Cash Flows, Cash Flow Statement, Net Income, Net Loss, total revenue, total expenses, cash inflow, cash outflow, dividend, cash balance, oublic accounting, private accounting,
Views: 48422 Krassimir Petrov
अपने Current Financial Status को समझें - Cash Flow Statement | Financial Planning in Hindi Step 1
 
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अपने current financial status को कैसे जाने? Understanding your current financial status in Hindi - Cash Flow Statement Out of 5 steps to complete the financial planning, the first one is to understand your current financial status. Do you know what your current financial status really is? By that I mean can you easily answer the questions: · What is my net worth? · What are all the assets I own and their value? · What are all my liabilities and their current payoff amount? · How much do I earn? · How much do I spend? · Am I adequately protected from an insurance? Can you rattle off the answers or at least go to one central record keeping place in your files and find the answers? If you can't answer the questions, find these questions creating more questions in your mind, or are simply overwhelmed by it all, now is the time to stop and take stock. If you don't know where you are today financially, how can you ever determine where you want to go tomorrow (and why) and how to get there? To answer all these questions you need to create two statement – Cash flow statement and your net worth statement. In this part of the video, we have discussed about what cash flow statements are and how to create them. Next part will cover Net worth statement. Hope you find it useful. Yadnya Book - 108 Questions & Answers on Mutual Funds & SIP - Available here: Amazon: goo.gl/WCq89k Flipkart: goo.gl/tCs2nR Infibeam: goo.gl/acMn7j Notionpress: https://goo.gl/REq6To Find us on Social Media and stay connected: Facebook Page - https://www.facebook.com/InvestYadnya Facebook Group - https://goo.gl/y57Qcr Twitter - https://www.twitter.com/InvestYadnya
1600.30 Cash flow statement indirect method part 3,
 
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Why Learn Accounting - Financial Accounting / Managerial Accounting https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
Significant Non Cash Activities on Cash Flows
 
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I created this video with the YouTube Video Editor (http://www.youtube.com/editor) To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
Cash and Cash Equivalents | Financial Accounting | CPA Exam FAR d
 
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Webiste: www.farhatlectures.com Like us on Facebook: https://www.facebook.com/accountinglectures Visit the website where you can search using a specific term: http://www.farhatlectures.org/ Connect with Linked In: https://www.linkedin.com/in/mansour-farhat-cpa-cia-cfe-macc-2453423a/ Cash consists of coins, currency (paper money), checks, money orders, and money on hand or on deposit in a bank or similar depository. Companies report cash in two different statements: the balance sheet and the statement of cash flows. The balance sheet reports the amount of cash available at a given point in time. The statement of cash flows shows the sources and uses of cash during a period of time. The statement of cash flows was introduced in Chapter 1 and will be discussed in much detail in Chapter 13. In this section, we discuss some important points regarding the presentation of cash in the balance sheet. When presented in a balance sheet, cash on hand, cash in banks, and petty cash are often combined and reported simply as Cash. Because it is the most liquid asset owned by the company, cash is listed first in the current assets section of the balance sheet. Cash Equivalents Many companies use the designation “Cash and cash equivalents” in reporting cash. (See Illustration 7-14 for an example.) Cash equivalents are short-term, highly liquid investments that are both: 1.Readily convertible to known amounts of cash, and 2.So near their maturity that their market value is relatively insensitive to changes in interest rates. (Generally, only investments with maturities of three months or less qualify under this definition.) Examples of cash equivalents are Treasury bills, commercial paper (short-term corporate notes), and money market funds. All typically are purchased with cash that is in excess of immediate needs.
Statement of Cash Flows - Lesson 1
 
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In this video, 25.01 – Statement of Cash Flows – Lesson 1, Roger Philipp, CPA, CGMA, is excited to present a brief conceptual overview of the statement of cash flows - an important topic that is heavily tested on the CPA Exam. Under U.S. GAAP, any company presenting results of operations in its financial statements must include a statement of cash flows. The statement of cash flows shows cash balance at the beginning of the year and cash balance at the end of the year, while also accounting for the changes between the beginning and ending balances. Cash flows derive from operating activities, investing activities, or financing activities, and the net amount from all these activities will equal the overall increase or decrease in cash balance from the beginning of the year to the end. Investing and financing activities are clearly defined by the FASB while operating activities is more of a catch-all category. Roger defines cash and cash equivalents while providing illustrative examples for the original maturity date to the purchaser rule for deciding whether an asset is a cash equivalent or an investment. Also, be forewarned – there are lots of journal entries that lie ahead! Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: Welcome, welcome to a fun and exciting area called statement of cash flows. Cash flows, very heavily tested. Very important area, we are going to probably spend an hour, hour and a half on this right now. In different sections or different little video clips, but it's going to be a really important area. You need to understand this, heavily tested on the exam. Very important for real world, right? You are out there doing a job. This is stuff we're going to cover both for GAAP and then at the very end of the section under IFRS and the comparisons and differences. Alright, statement of cash flows. So we've got our statements. Whose statements are these? Management's, right? Management is responsible for the preparation for the content, and so on. A complete set of financial statements is a balance sheet, income statements, and statement of changes in stock holder's equity, statement of cash flows, other comprehensive income, and things like that. So a statement of cash flows is just this. It talks about how much cash did I have at the beginning of the year burning a hole in my pocket, how much cash do I have at the end of the year? We are looking at the difference between the beginning and the end and we are trying to see, what are the ch-ch-ch-changes in cash? So what it tells me is, how much cash do I have at the beginning, how much cash do I have at the end? The difference is the increase or decrease in cash. So let's say for example at the beginning of the year I had $100, at the end of the year I have $250. That means I've got $150 more cash burning a hole in my pocket. My job is to figure out, where did this cash come from? As we look at this we are going to see the cash could come from either operating activities or investing activities or financing activities. You are going to see this plus or minus this plus or minus this equals the net change. So what we are trying to do is say, “Hey, I've got $150 more money in my pocket, where did it come from?" Where did that money come from? That's the purpose of the statement of cash flows. So what we're going to have to do is understand, first of all, what is the definition of cash, because we are talking about the change of cash. The other thing is, we need to define what these activities are. The FASB very carefully defined investing and financing. If it's not investing or financing, what is? Boom, operating. Operating is like the catch-all. If you don't know where to put it, put it in operating. So that's what we're looking at as far as where the amounts are coming from. We've got operating, investing and financing. FASB carefully defines investing and financing. Everything else is what? Operating. So again, the key is the change. ♫Ch-ch-ch-changes, and face the strain ♫ who sang that song, many years ago? D-d-d-d-David Bowie. Ch-changes, there you go! Alright, looking at notes it says, "Statement of cash flows is required whenever a company presents their results of operations". So you provide an income statement you've got to have a statement of cash flows. The purpose is to provide in-flows and out-flows, sources and uses. What is the source of money coming in, what is the use of money going out? Where did the money come from, where is the money going to? That's our sources and uses.
Views: 30670 Roger CPA Review
What is a Cash Flow Statement Part 1 - Inflow and Outflow of Cash (in Hindi)
 
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Cash flow statement is a statement prepared for a particular period to show inflow of cash and out flow of cash in business from operating activities, financing activities and investing activities of the business.
Views: 4125 100Centum
Using Sage Peachtree Cash Flow Manager
 
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A demonstration of the use of Peachtree Cash Flow Manager available in Peachtree Accounting 2009 and later.
Views: 2659 PeachtreeBySage
Accounting 2 - ACCT 122 - Program #216 - Intro to the Cash Flow Statement
 
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Accounting 2 - ACCT 122 - Program #216 - Intro to the Cash Flow Statement
Views: 20525 JCCCvideo
1600.10 Creating a Statement of Cash Flow-Indirect Method-Accounting, financial
 
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Statement of cash flow creation. The generation of the statement of cash flows is an area many accounting professions have trouble with. Putting together a statement of cash flows helps to really understand accrual accounting. The operating section of the statement of cash flows is basically showing the change in net income from an accrual basis to a cash basis. What a good way to learn more about the accrual method. The direct method will rework the income statement line by line, also a great way to really understand the statement of cash flows. The statement of cash flow will include 3 parts, operating section, investing section and financing section. https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
How to Create a Cash Flow Forecast using Microsoft Excel - Basic Cashflow Forecast
 
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Create a basic cash flow forecast using excel. If you need help get in contact. www.bpfs-online.com Support this channel https://www.paypal.com/cgi-bin/webscr?cmd=_s-xclick&hosted_button_id=FHGCUQ8GU9VB6 Take our Online Sage training course http://www.bpfs-online.com/p/online-sage-training-course.html Create a bookkeeping spreadsheet using Microsoft Excel http://youtu.be/LlWADbkGdac Sage Accounts Bookkeeping Tutorial/Training Learn more at www.bpfs-online.com
Views: 565465 BookkeepingMaster
Future Value of an Uneven Cashflow
 
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Future Value of an Uneven Cashflow - Finance Tutorial by TeachMeFinance.com
Views: 73557 Mark McCracken
1600.20 Cash flow statement indirect method part 2,
 
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Why Learn Accounting - Financial Accounting / Managerial Accounting https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
Investing Activities Definition - What are Investing Activit
 
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Investing activities definition. Analyzing the definition of key terms often provides more insight about concepts. Investing activities can be defined as – Transactions that involve purchasing and selling of long-term assets; includes making and collecting notes receivable and investments in other than cash equivalents. Cash flows from investing activities is one of three main section of the statement of cash flows. Cash flows from investing activities includes what many people traditionally think as investments, investments being purchases and payment for stocks and bonds in other companies, but investing activities also include the purchase and sale of property plant and equipment. The term investing can be confusion because it can be used to mean different things when used in various contacts. All assets of a corporation are a form of investment because they are resources we have not yet consumed, resources owned by the business for generating revenue in the future. Fixed assets, in particular, are long term investment because fixed assets will be used to help generate revenue for many periods into the future and this is why cash flow from the sale or purchase of fixed assets belongs in the investing activities section of the statement of cash flows. Why Learn Accounting - Financial Accounting / Managerial Accounting https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
Tally Tips - 16  | How to check Receipt and Payment and Cash & Fund Flow (Part-1) | Tally Tutorial
 
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Hello All Welcome on self adhyan, Download PDF & Video below Link after Registration Website: http://selfadhyan.in/ Learn Tally what Is receipt and payment account in tally, how to check receipt and payment account, receipt and payment entry in tally, payment and receipt entry in tally, ~~~Share, Support, Subscribe~~~ Now you can see all video step by step (Day-wise) – Download Self Adhyan App https://play.google.com/store/apps/details?id=com.wALLContentList_5171242 Subscribe: https://www.youtube.com/channel/UCjUJ0bTJhYgaHL6V3nXAyQg Website: http://selfadhyan.in/ Facebook Official: https://www.facebook.com/selfadhyan Facebook (Personal) : https://www.facebook.com/manojlbsti23 Google +: https://plus.google.com/communities/115593534565868835347 Twitter: https://twitter.com/selfadhyan?lang=en Instagram: https://www.instagram.com/selfadhyan/ For Query: [email protected] About: Self Adhyan Guruji is a YouTube Channel, where you will find Educational videos in Hindi, New Video is Posted Everyday by MANOJ SIR :) what Is receipt and payment account | what Is receipt and payment account in tally | how to check receipt and payment account | receipt and payment entry in tally | payment and receipt entry in tally |payment and receipt entry in tally ERP 9 | what is cash flow | what is fund flow | cash flow in tally | fund flow in tally | cash flow and fund flow in tally | tally cash flow statement | tally erp 9 cash flow statement | Tally ERP 9 Tutorial in Hindi | Learn tally erp 9 | Tally ERP 9 for beginners | Tally in hindi | Tally basic to advance | Tally Tutorial in English | tally tutorial with pdf | tally tutorial advance | Tally ERP 9 notes | tally erp 9 notes in hindi | tally erp 9 notes in English | tally advance notes | tally complete tutorial | tally by manoj sir
Views: 1758 Self Adhyan Guruji
CFS VIDEO 1. CASH FLOW STATEMENT FOR CLASS 12 ACCOUNTS, BBA, B.COM & MBA
 
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FOR COMPLETE NOTES OF ACCOUNTANCY: www.gyanvikalap.blogspot.in AS- 3 Cash Flow Statement • A statement that shows flow of cash and cash equivalents of a particular period of time. It is a summary of receipts and payment of cash for a particular period of time. It also explains reasons for the changes in cash position of the firm. • Cash flow statement is generally prepared for one financial year (April to March). • Cash means cash in hand and cash at bank /demand deposits with banks. • Cash equivalent is a highly liquid investment whose maturity period is three months or less. It is subject to a minimal risk of a change in value. • Cash equivalent includes Marketable securities / short term investment, short term deposits in banks, cheques and drafts on hand, certificate of deposits. Note - Until and unless, question specifies, short term investment is considered as marketable securities. Otherwise it will be taken as current asset while solving question. • Cash Flow means inflow and outflow of cash and cash equivalents. • Inflow – Any transaction that increases cash and cash equivalent of a company Example –rent received cash revenue from operations, sale of investment etc. • Outflow – any transaction that decrease inflow and outflow of a company. Example – repayment of loans and advances, payment to creditors, operating expenses paid etc. AS -3 requires preparation of cash flow statement under three heads: • Cash Flow from Operating Activity It includes cash flows from the principal revenue generation activities of an organisation. • Cash flow from investing Activity It includes cash flows from sale and purchase of noncurrent assets, investments (which are not included in cash equivalent) and earning generated on those investments. • Cash flow from financing Activity It includes cash flow resulting out of change in shareholders’ fund and noncurrent liability of an organisation (raising and repaying finance of an organisation). LINK FOR VIDEO 1 - INTRODUCTION TO RATIO ANALYSIS & LIQUIDITY RATIOS VIDEO https://youtu.be/ZQafR3kiruo LINK FOR VIDEO 2 - SOLVENCY RATIO FORMULA https://youtu.be/92p3HRm6o3k LINK FOR VIDEO 3 - ACTIVITY RATIOS FORMULA https://youtu.be/yYTpTuBEU5Q LINK FOR VIDEO 4 - PROFITABILITY RATIOS FORMULA https://youtu.be/ePAzJNGFF-I LINK FOR NOTES ON RATIO ANALYSIS http://gyanvikalpa.blogspot.in/search/label/financial%20ratio LINK FOR ALL NOTES OF ACCOUNTS: www.gyanvikalpa.blogspot.in LINK FOR CASH FLOW STATEMENT VIDEOS VIDEO 1. CASH FLOW INTRODUCTION https://youtu.be/WHYYpgkwIuw VIDEO 2. CASH FLOW STATEMENT FORMAT https://youtu.be/xyy_nj0Kk-o VIDEO 3. CASH FLOW ADJUSTMENT ENTRIES https://youtu.be/8I82xJ3CGxo AS- 3 Cash Flow Statement • A statement that shows flow of cash and cash equivalents of a particular period of time. It is a summary of receipts and payment of cash for a particular period of time. It also explains reasons for the changes in cash position of the firm. • Cash flow statement is generally prepared for one financial year (April to March). • Cash means cash in hand and cash at bank /demand deposits with banks. • Cash equivalent is a highly liquid investment whose maturity period is three months or less. It is subject to a minimal risk of a change in value. • Cash equivalent includes Marketable securities / short term investment, short term deposits in banks, cheques and drafts on hand, certificate of deposits. Note - Until and unless, question specifies, short term investment is considered as marketable securities. Otherwise it will be taken as current asset while solving question. • Cash Flow means inflow and outflow of cash and cash equivalents. • Inflow – Any transaction that increases cash and cash equivalent of a company Example –rent received cash revenue from operations, sale of investment etc. • Outflow – any transaction that decrease inflow and outflow of a company. Example – repayment of loans and advances, payment to creditors, operating expenses paid etc. AS -3 requires preparation of cash flow statement under three heads: • Cash Flow from Operating Activity It includes cash flows from the principal revenue generation activities of an organisation. • Cash flow from investing Activity It includes cash flows from sale and purchase of noncurrent assets, investments (which are not included in cash equivalent) and earning generated on those investments. • Cash flow from financing Activity It includes cash flow resulting out of change in shareholders’ fund and noncurrent liability of an organisation (raising and repaying finance of an organisation).
Views: 1093 Gyan Vikalpa
1600.40 Cash flow statement indirect method Part 4,
 
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Why Learn Accounting - Financial Accounting / Managerial Accounting https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
Formula on Financial Stability Business Training Video by Vivek Bindra (hindi)
 
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In this video, Mr. Vivek Bindra talks about compounding inflation and compounding effect. He stresses upon the need to grow “out of turn” instead of “turn by turn” for extraordinary success. He also makes a complex looking financial model look very simple and gives smart tips for money management and financial stability. To Attend a 4 hour Power Packed “Extreme Motivation & Peak Performance” Seminar of BOUNCE BACK SERIES, Call at +919310144443 or Visit https://bouncebackseries.com/ To attend upcoming LEADERSHIP FUNNEL PROGRAM, Call at +919810544443 or Visit https://vivekbindra.com/upcoming-programs/leadership-funnel-by-vivek-bindra.php Follow our Official Facebook Page at https://facebook.com/DailyMotivationByVivekBindra/ and get updates of recent happenings, events, seminars, blog articles and daily motivation. Mr. Vivek Bindra is the best Leadership Trainer, facilitator, coach and Leadership guru, and a leading Leadership doyen and expert. Mr. Bindra can be contacted for the best Leadership trainings, he is also the best Leadership guide, coach and mentor and a master motivator. Mr. Bindra is a master Leadership strategist and a Leadership manager. Mr. Bindra is a good Leadership expert. Mr. Vivek Bindra is an effective Leadership skills enabler, he trains you on the art of how to have better motivation, develop better Leadership skills, importance of Leadership, why is it good to have motivation, why motivation is important in the workplace, why is it good to have motivation, why improve Leadership skills, Why is motivation important for college students, How to sustain your motivation to study, How to sustain your motivation at work, How to sustain your motivation in college, Leadership Hindi speaker, Leadership Hindi video, Leadership Hindi videos for success, best Leadership Hindi video, corporate speakers, best corporate speakers, famous corporate speakers, business, speakers. Best business speakers, Leadership business speakers, great business speakers, Leadership speakers about life, Leadership speakers about bullying, Leadership speakers for success, Leadership speakers for success in Hindi, Leadership speakers for business, Leadership speakers for college ,students, Leadership speakers for students, Leadership speakers for women, Leadership speakers for teenagers, Leadership speakers for youth, Leadership speakers for life, Leadership speakers athletes, Leadership speakers in India, Leadership speakers in Hindi, Indian Leadership speakers, Indian Leadership speakers in Hindi, top Leadership speakers in India, best Leadership speakers in India, Leadership speakers on leadership, Leadership speakers on life, Leadership speakers of India, Leadership speakers on education, best Leadership speakers of all time, Leadership speakers success, Leadership speakers videos, Leadership speakers women, Leadership Hindi speaker, Leadership Hindi video, Leadership Hindi videos for success, best Leadership Hindi video, corporate speakers, best corporate speakers, famous corporate speakers, business speakers, best business speakers, Leadership business speakers, great business speakers, Leadership speakers about life, Leadership speakers about bullying, Leadership speakers for success, Leadership speakers for success in Hindi, Leadership speakers for business, Leadership speakers for college students, Leadership speakers for students, Leadership speakers for women, Leadership speakers for teenagers, Leadership speakers for youth, Leadership speakers for life, Leadership speakers athletes, Leadership speakers in India, Leadership speakers in Hindi, Indian Leadership speakers, Indian Leadership speakers in Hindi, top Leadership speakers in India, best Leadership speakers in India, Leadership speakers on leadership, Leadership speakers on life, Leadership speakers of India, Leadership speakers on education, best Leadership speakers of all time, Leadership speakers success, Leadership speakers videos, Leadership speakers women, Leadership speech in Hindi, Leadership speech for students, Leadership speech about life, Leadership speech about dreams, Leadership speech confidence, Leadership speech college, Leadership speech coach, Leadership speech education, Leadership speech for success, Leadership speech for success in Hindi, Leadership speech for students in Hindi, Leadership speech for success for students, Leadership speech from movies, Leadership speech guru, Leadership speech in Hindi, Leadership speech in English, Leadership speech in Hindi for success, Leadership speech in Hindi. Why is Leadership important for college students, How to sustain your Leadership to study, How to sustain your Leadership at work, How to sustain your Leadership in college, Leadership Hindi speaker, Leadership Hindi video, Leadership Hindi videos for success, best Leadership Hindi video, corporate speakers, best corporate speakers, famous corporate speakers, business, speakers. Best business speakers.
Learning the Cash Flow Statement Program #1A
 
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Learning the Cash Flow Statement: Program #1A- 'Introduction to the Cash Flow Statement'
Views: 3767 JCCCvideo
Operating Activities Definition - What are operating activit
 
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Operating activities definition. Analyzing the definition of key terms often provides more insight about concepts. Operating activities can be defined as – Activities that involve the production or purchase of merchandise and the sale of goods or services to customers, including expenditures related to administering the business. Cash flows from operating activities is one of the three main sections of a statement of cash flows. Operating activities is often the largest part of the statement of cash flows. When preparing a statement of cash flows we can use either a direct method or an indirect method. The part of the statement of cash flows that will differ between a direct method and an indirect method will be the cash flows from operations section. An indirect method, will start the operating activities section with net income, net income from the income statement, and report adjustments to arrive at cash flows from operations. A direct method will basically take the income statement and rework each line to move from an accrual method to a cash method, the bottom line being cash flows from operations. Why Learn Accounting - Financial Accounting / Managerial Accounting https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
Economic Equivalence - How to Equate Two Cash Flow Diagrams - Engineering Economics
 
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Learn about economic equivalence and how to equate two cash flows! VISIT OUR WEBSITE AT http://www.afmatheng.com/ !!! ----------------------------------------------------------------------------------------------------------- Now try to solve it on your OWN! Don't just "understand"... PRACTICE!! ----------------------------------------------------------------------------------------------------------- AF MATH AND ENGINEERING - Students Helping Students! Join our Community! =) ------------------------------------- Follow us on Twitter at https://twitter.com/AFMathEng Follow us on Facebook at https://www.facebook.com/AFMath1/?fref=ts #math #civilengineering #engineering #education #edchat #lrnchat #blendchat #mlearning #elearning #ipadchat #pblchat #passiondriven #blendedlearning #ccchat #ccss #commoncore #competencyed #curriculum #deeperlearning #digln #earlyed #edapp #eddata #edleaders #edpolicy #edtech #education #elearning #highschool #leadership #middleschool #literacy #engchat #mathchat #scichat #stem #highered #calculus
Views: 3034 AF Math & Engineering
How to understand cash flow - Sage Business Startup Essentials
 
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In this episode of our Sage Business Startup Essentials, you'll learn: - How a cash flow statement is a snapshot of money in and out of your business - The difference between a cash flow statement and a profit & loss statement - How much cash your business has available at any given moment. All this information will be coming to you from Oliver Squirrell (owner of creative agency Pop My Mind) and accountant Nicky Larkin. For more business wisdom, head to the Sage Advice blog - https://www.sage.com/en-gb/blog/.
Views: 265 Sage
Mod-01 Lec-11 Cash Flow Statement 1
 
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Business Analysis for Engineers by Dr. S. Vaidhyasubramaniam,Department of Management,IIT Madras.For more details on NPTEL visit http://nptel.ac.in
Views: 3259 nptelhrd
Cash Flow Statement क्या होता है (in Hindi) || (Meaning and Importance of Cash Flow Statement)
 
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Our Facebook Page Link:- https://www.facebook.com/AllIndiaEducationpage/ After watching this video you will be able to learn about the concept of cash flow statement. Meaning, importance and preparation of a Cash Flow Statement. NOTE: Based on Accounting Standard – 3 (revised) issued by the Institute of Chartered Accountants of India. (ii) Calculation of net cash flows from operating activities based on Indirect Method only. Preparation of a Cash Flow Statement from two consecutive years’ Balance Sheet with or without adjustments. NOTE: Any adjustment or an item in the Balance Sheet relating to issue of bonus shares, Foreign Currency Cash Flows; Extraordinary items; Investment in Subsidiaries, Associates and Joint Ventures; Acquisitions and Disposals of Subsidiaries and other Business Units; and Non Cash Transactions are not required. Redemption of preference shares and debentures with or without sinking funds and refund of tax are excluded. 107 (iii) Preparation of Cash Flow Statement on basis of operating, investing and financing activities. The following items are to be taken when calculating net cash flows from financing activities: • Issue or redemption of shares and debentures at par. • Interest paid on Long Term Borrowings and dividend proposed/paid on shares. • Cash proceeds from public deposits. • Any loan (long term, medium term or short term) whether taken or repaid. • Share issue expenses paid. The following items are to be taken when calculating net cash flows from investing activities: • Cash purchase of fixed assets. • Cash sale of fixed assets. • Purchase of shares or debentures or long term investments of other companies. • Interest and dividend received on shares or debentures or long term investments of other companies. • Sale of shares or debentures or long term investments of other companies. The following items are to be taken for cash and cash equivalents: Cash Bank Short term investments Marketable securities Bank overdraft Cash credit
How Does Cash Flow From The Balance Sheet to the Profit and Loss
 
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Views: 11694 Nerd Enterprises, Inc.
What Are Cash Inflows And Outflows?
 
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In the strictest sense, net cash flow refers to change how use a company's statement find important information regarding its in 2009, largest outflow () is from merchandise business owner needs keep track of inflows expected money coming into each month; Cash outflows going out deposits are inflow and withdrawals (checks). The balance in your checking account is net cash flow at a specific point it tracks the inflow and outflow of resulting from operating, investing financing activities during given time period. Cash inflows and cash outflows south tyneside council. Positive cash flow indicates that a company's liquid assets are may 4, 2017 complementing the balance sheet and income statement, statement measuring inflows outflows caused by core business operations, operations component of reflects how much aims to determine effects on different types. The term cash refers to both may 1, 2006 flow is the lifeblood of any business, and it's imperative that you understand inflows outflows accordingly. Cash inflows & outflows of operations cash flow statement example and explanation accountingversewhat is a statement? Investopedia. Cash outflows also occur when long term assets are acquired, investments purchased, or settlements and expenses paid a statement of cash flows (or flow statement) shows the movement in account company. A cash flow forecast shows if a firm needs to borrow, start studying accounting types of inflows and outflows. Activities resulting dec 4, 2014 cash inflow mean the which comes in from any sourse wheter its operating activity investing or financing outflow is opposite of refers to a business company's sources money income, while expenses. It presents cash inflows (receipts) and outflows (payments) in the three activities of business operating, investing, financing. Accountants follow the accrual basis in measuring income and expenses cash flow is net amount of equivalents moving into out a business. Cash inflows & outflows of operations. What is cash flow forecast? Definition and meaning accounting types of inflows outflows flashcards net definition & example understanding the statement abc amega, inc outflowsfree template intuit quickbooks. Such cash outflows include payments to business partners including employees, suppliers or creditors. Cash flow statement example and explanation accountingverse. T is the difference between cash in flow & out flow? Bayt what are inflow and outflow? Finance introduction to (gcse) inflow? Definition meaning businessdictionary. Classification of cash inflows and outflows (with diagarm). A business survives cash flow describes the movements of into and out a. Chron cash inflows outflows operations 32743. In this process, all cash flows, i. Learn vocabulary, terms, and more with flashcards, games, other study tools net cash flow refers to the difference between a company's inflows outflows in given period. Html url? Q webcache. Googleusercontent searchcash outflows include the transfer of f
Views: 105 Your Question I
The Essentials of Corporate Cash Flow  (Illustrated)
 
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Product Manager, Jery Lai from http://www.ShareInvestor.com shows illustration of the financial health of a listed company by looking at the cash flow - operating, financing & investing. You will get a clear picture of how to look at cash flow statement of a public-listed company financial report.
Views: 154 KCLau Money
Cashflow Management For Small Business | FREE Wave Accounting Software
 
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Click here to discover how to drive sales to your products or services online with one simple formula: http://www.deytips.com/theformula Learn more about the formula here: https://www.youtube.com/watch?v=fGnsAwEB7OM --~-- For more business tips visit: http//www.deytips.com Let me sell your products or services for you: http://www.proudagent.com https://accounting.waveapps.com In this video I am speaking about a free accounting software called wave accounting and how you can use it to help you stay on top of the cashflow for your small business. Wave accounting is a great way to track the income and expenses of your business on a monthly and yearly basis so that you can measure your financial targets against your tangible results. If you fail to take proper control over you businesses finance you could end up overspending or not knowing exactly where your business is. If you want your business to grow month on month, it is important to first know what your growth goals are and then to track how well you are meeting those goals each month by inputting your financial data into wave and track your business income and expenses. Join me on social media: Subscribe: http://www.deytips.com/subscribe Facebook: http://www.deytips.com/facebookpage Twitter: https://twitter.com/Deytips Pinterest: https://uk.pinterest.com/deytips/ Google plus: http://www.deytips.com/googleplus Udemy: https://www.udemy.com/u/sarmaddey/ LinkedIn: http://www.deytips.com/linkedin Share this video: https://youtu.be/-yvLTPjunjg Business email: [email protected] Sam Dey
Views: 1341 Sam Dey
INFINI CASH FLOW(I.C.F) full presentation in urdu/hindi and package details +923340096813
 
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Infini cash flow (ICF) provides clients with various investment plans, where each one guarantees high profits and ZERO risk, based on current and predicted indicators analysis of the market. ICF provides a great investment opportunity where Return on Investment(ROI) is 200% and weekly profit paybacks the invested amount in 4 months. Withdrawal can be made via bank transfer and perfect money. +923340096813(Whatsapp) 0342-0959968
Views: 1071 Ahsan Amin
34 - AutoCount Advanced Financial Report
 
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• To produce cash flow forecast report based on cash balance, receivables, expenses and payables • Filter options: Starting Date, No. of column, Frequency • Maintain Adjustment, Maintain Expenses, Maintain AR/AP Forecast Due Date. • Preview cash flow forecast report
Views: 220 MyOne AutoCount
Excel Finance Class 86: Estimating Cash Flows For NPV calculation Comprehensive Example.
 
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Download Excel workbook http://people.highline.edu/mgirvin/ExcelIsFun.htm Comprehensive Example of estimating Cash Flows For Net Present Value and Internal Rate of Return calculations for Asset Valuation.
Views: 12367 ExcelIsFun
Find ATM with CASH!!! From your HOME...!!!!!
 
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just follow my steps ... Please SUBSCRIBE MY CHANNEL LIKE SHARE tags-: cashnocash cashkaro cashless cash in atm cashew cash flow statement cash on delivery cashew nut cash withdrawal limit cashoncash cashnocash cash cashkaro cashless cash in atm cashew cash flow statement cash on delivery cashew nut cash withdrawal limit cash no cash cash in atm cash flow statement cash on delivery cash withdrawal limit cash deposit cash reserve ratio cash exchange cash deposit machine cash on cash cash atm cash available in atm cash and carry cash and cash cash atm near me cash and cash equivalents cash app cash account cash accruals cash application a cash crop a cash budget a cashless india a cashless economy a cashless world a cash cow type of business a cashier mentally reverse the digits a cash advance a cashier's check a cash over and short account cash book cash back offer cash budget cash back cash book format cash box cash back credit card cash bill format cash book meaning cash back offer on electricity bill payment bkash bkash india bkash payment bkash wiki bkash account check bkash agent bkash wallet bkash account opening online bkash account hack kashmir cash crunch cash crops cash credit cash counting machine cash cash cash counter cash conversion cycle cash card cash crunch meaning cash cow c cashion management inc c cashmere c cashmore swimmer nc cash 5 nc cash nc cash 3 nc cash 4 nc cash crops nc cash wage nc cash 5 rules cash deposit cash deposit machine cash deposit limit cash deposit machine sbi cash deposit machine hdfc cash deposit limit in current account cash deposit machine icici cash deposit in current account cash discount cash deposited in bank d cash hair color d cash just like that d cash master d cash and carry bayton road d cash just like that mp3 d cash just like that mp3 download d cash just like that free download d cash and carry coventry d cash danamon d cash flow cash exchange cash exchange limit cash exchange form cash equivalents cash exchange form pdf cash economy cash english cash eps cash economy india cash exchange last date e cash payment system e cash examples e cash definition e cash app e cash means e cash in e commerce e cash coupon code e cash wallet e cash card e cash india cash flow statement cash flow cash flow statement format cash flow statement indirect method cash flow analysis cash flow statement pdf cash flow applicability cash flow meaning cash for apps cash for gold f cashmere f cash flow f cash 3 cash loan cash limit cash logistics cashless cash loan in delhi cashless country cash logistics association of india cash locker cash limit in atm cashless economy l cash card l cashmere l cashmere sweaters l cash group inc l cash group l cash group dallas cashala l'shauntyelle cash l c cashback l'occitane cashews l-arginine cash memo cash management cash movie cash machine cash meaning cash management services cash money cash movie songs cash meaning in hindi cash management bills m cash sbi m cash means m cash app m cash login m cash app download m cash mk m cash bd m cash logo m cashier m cash uganda cash no cash cash no cash app cash near me cash now cash news cash n carry cash no cash app download cash no cash in atm cash near atm cash note nc cash 5 nc cash nc cash 3 nc cash 4 nc cash crops nc cash wage nc cash 5 rules nc cash for life nc cash 5 predictions nc cash 5 winners cash on delivery cash on cash cash on cash atm cash or no cash cash on delivery online shopping clash of clans cash on delivery amazon cash on delivery ebay cash on cash app cash on credit card o cash advance credit card o cash flow o cash bressuire o'cash la chaux de fonds o cash 79 cash o'riley cash o lot casino cashword o rama cashman o'driscoll glanmire cash o do cash program cash payment cash pharmacy cash points atm near me cashpirate cash preet harpal cash payment voucher cash purchase cash prize cash payment limit hp cash drawer hp cash card hp payback card hp cash flow statement p cash flow hp cashback p cash blackshot hp cashback nz hp cashback toner hp cash register cash quotes cash quadrant cash queues cash quadrant robert kiyosaki pdf cash quiz cash quest app cash quadrant robert kiyosaki cash quiz contest cash quiz games online cash quick,cash bank list,cash card, how to make video viral,make video viral,bb,viral video,promote video for free
Views: 50 Technical GeeK
Cash Flow Based Lending
 
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http://www.businesscreditblogger.com/2013/09/26/cash-flow-based-lending/ what is cash flow based lending? In this video you will learn about a lending program that is strictly based on your company's bank deposit history rather than your personal credit scores. Cash flow based lending is a very popular program for the un-bankable business owner. Business owners with at least $120k per year in annual gross revenues are ideal for this lending program. For more information on cash flow based lending or how to apply check out the following sites for more details. http://www.businesscreditblogger.com/2013/09/26/cash-flow-based-lending/ http://youtu.be/ZZUcbUWTOMI
Views: 190 Business Credit
Indirect Method Definition - What is Indirect Method?
 
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Indirect method definition. Analyzing the definition of key terms often provides more insight about concepts. Indirect method activities can be defined as – Presentation that reports net income and then adjusts it by adding and subtracting items to yield net cash from operating activities on the statement of cash flows. The indirect method can be contrasted to the direct method in the formation of the statement of cash flows. Although, the direct method seems more intuitive the indirect method is more widely used, partly because of regulations and partly, partly because we have already calculated net income using an accrual method, and partly because the indirect method provides a useful comparison of net income on an accrual basis and net income on a cash basis. When comparing the direct method and the indirect method we are concentrating on the first section of the statement of cash flows. The second two sections of the statement of cash flows will remain the same under both the direct method and indirect method. The indirect method starts with net income, a number calculated on the income statement, and then adjusts for items that are not cash related. Why Learn Accounting - Financial Accounting / Managerial Accounting https://youtu.be/uaWDB1YdA1k?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Double Entry Accounting System Explained - Accounting Equation https://youtu.be/66e9QbrkE4g?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Cash vs Accrual - Cash Method / Accrual method differenc https://youtu.be/i2O0cexCrqc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Revenue Recognition Principle https://youtu.be/M_pauBGz5Jc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI Double Entry Accounting System Explained - Balance Sheet https://youtu.be/kOItl8E3fNA?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Income Statement Introduction https://youtu.be/1k11H8icQxc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Accounting Objectives - Relevance Reliability Comparability https://youtu.be/mO8tPzFmN8o?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Rules - Accounting Equation https://youtu.be/0vy6W_WTO2I?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Transaction Throught Process / Steps - Accounting Equation https://youtu.be/SlTo3EXDuqU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Owner Deposits Cash Transaction Accounting Equation https://youtu.be/lPZoImc88eU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 101 Work Completed for Cash Transaction Accounting Equation https://youtu.be/ll5xIHVdrVs?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 100.110 Pay Employee with Cash Transaction Accounting Equati https://youtu.be/bSa3NuVpkwc?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits Normal Balance - Double Entry Accounting Sy https://youtu.be/alSWKuWPlxU?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI 200 Debits & Credits - One Rule to Rule Them All https://youtu.be/RL3BFjL1eyE?list=PL60SIT917rv52SlrB3FFn2WMyZEkj6uBI
CFS VIDEO 2. CASH FLOW STATEMENT FORMAT FOR CLASS 12 ACCOUNTS, BBA, B.COM & MBA
 
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Cash Flow Statement (As per revised AS 3) For the year ended……….. Net Profit as per Profit and Loss A/c (C.Y. – P.Y.) (given in notes to accounts) Add: • Transfer to general reserve (C.Y. – P.Y.) • Proposed dividend (C.Y.) • Interim dividend/ final dividend paid during the year(Given in additional information) • Provision for tax (C.Y., if no additional information regarding tax is given in the question) • Any other provisions* • Any expenses written off* • Extraordinary items, if any, debited to P &L A/c Less : • Extraordinary Items, if any, credited to P & L A/c • Refund of Tax credited to Profit and Loss A/c A. Net profit before taxation and Extra ordinary items Adjustment for Non-Cash and Non-Operating Items Add : • Depreciation • Discount on issue of shares and debentures written off • Interest paid on long term & short term borrowings, debentures, bank overdraft /cash credit • Loss on sale of fixed assets and investment • Patent, copyright, trademark, goodwill and other non tangible assets written off (P.Y. – C.Y.) • Preliminary expenses written off (P.Y. – C.Y.) • Premium paid on redemption of Preference shares / debentures Less : • Interest received • Dividend income received • Rental income received • Profit/ gain on sale of fixed asset & Investment• B. Operating profits before working capital changes Add: • Decrease in current assets and increase in current liabilities Less : • Increase in current assets and decrease in current liabilities C. Cash generated from operations Less : Net Income tax paid (Income tax paid - tax refund) D. Cash flow before extraordinary items (+/-)Adjusted extraordinary items (eg. subtract compensation paid on voluntary retirement scheme) I. Cash flow from Operating Activity / Cash used in operating activity Cash Flow from investing Activity Add : • Sale of fixed assets • Sale of non current investments • Sale of intangible assets such as goodwill, patent, copyright, trademark • Interest received • dividend received • Rent received Less : • Purchase of fixed assets • Purchase of non current investment • Purchase of intangible assets such as goodwill, patent copyright, trademark (P.Y. -C.Y.) • Capital gain tax paid on sale of fixed asset or non current investment Adjust Extraordinary items (+/–) (eg. Add insurance claim on fixed asset lost due to fire or natural calamities) II. Cash flow from (or used in) Investing activities Cash flows from financing activities Add : • Proceeds from issue of equity shares, preference Shares and debentures • Proceeds from other long term borrowings, Bank overdraft and short term loans and advances Less : • Final dividend/ Interim dividend paid (given in additional information) • Proposed dividend (P.Y.) – dividend payable • Interest on debentures and loans paid • Repayment of loans and advances, Bank overdraft • Redemption of debentures, preference shares • Premium paid on redemption of debentures and preference shares paid • Payment of equity Share, Preference share, debenture issue expenses • Dividend distribution tax paid Adjust extraordinary items (+/–) (eg. payment of buyback of share will be subtracted) III. Net cash from (or used in) financing activities Net increase/Decrease in cash and cash equivalent (I + II +III) Add : cash and cash equivalents in the beginning of the year • cash in hand • cash at bank • short term deposit • Marketable securities • Current Investment • Cheques and Drafts in hand cash and cash equivalents in the end of the year Add : • Cash in hand • Cash at Bank • Short term deposits • Marketable securities • Current Investment • Cheques and Drafts in hand For ACCOUNTS NOTES: www.gyanvikalpa.blogspot.in LINK FOR VIDEO 1 - INTRODUCTION TO RATIO ANALYSIS & LIQUIDITY RATIOS VIDEO https://youtu.be/ZQafR3kiruo LINK FOR VIDEO 2 - SOLVENCY RATIO FORMULA https://youtu.be/92p3HRm6o3k LINK FOR VIDEO 3 - ACTIVITY RATIOS FORMULA https://youtu.be/yYTpTuBEU5Q LINK FOR VIDEO 4 - PROFITABILITY RATIOS FORMULA https://youtu.be/ePAzJNGFF-I LINK FOR NOTES ON RATIO ANALYSIS http://gyanvikalpa.blogspot.in/search/label/financial%20ratio LINK FOR ALL NOTES OF ACCOUNTS: www.gyanvikalpa.blogspot.in LINK FOR CASH FLOW STATEMENT VIDEOS VIDEO 1. CASH FLOW INTRODUCTION https://youtu.be/WHYYpgkwIuw VIDEO 2. CASH FLOW STATEMENT FORMAT https://youtu.be/xyy_nj0Kk-o VIDEO 3. CASH FLOW ADJUSTMENT ENTRIES https://youtu.be/8I82xJ3CGxo
Views: 1241 Gyan Vikalpa

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