Cash Flow Statement ( Indirect Method ) AS 3 | Class 12th | CA Intermediate | Accounts

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  • เผยแพร่เมื่อ 3 ต.ค. 2024
  • This video tell us about two things
    1) What is Cash Flow Statement?
    2) How to prepare it?
    This video on Cash Flow Statement is useful for Class 11th, class 12th, B.Com, BBA, CA, CS, Accountancy Students, Financial Management students etc.
    And just because this is an important topic, you should understand it properly. In this Cash Flow Statement, i have discussed Indirect Method. It is based on AS 3.

ความคิดเห็น • 397

  • @dakaninongpluh4556
    @dakaninongpluh4556 3 ปีที่แล้ว +1

    This is the best video explaining abt cash flow statement I've ever seen on TH-cam ..

  • @Honey_okayyy
    @Honey_okayyy ปีที่แล้ว +3

    Finally a video helped me to prepare for my semester. Thank you brother this helped a lot 💯❤

  • @asmasadiq8409
    @asmasadiq8409 6 ปีที่แล้ว +94

    This is the best lecture I have ever seen of Cash flow statements till now, on TH-cam.

    • @CALavishGupta
      @CALavishGupta  6 ปีที่แล้ว +5

      Thank you.

    • @asalintolinto8772
      @asalintolinto8772 5 ปีที่แล้ว +2

      @@CALavishGupta you are truly the best, thank you very much.

    • @fouzan1244
      @fouzan1244 4 ปีที่แล้ว

      Wow this must be my Somali sister @asma_Sadiq 🇸🇴🇸🇴🇸🇴

    • @adithyaanand6065
      @adithyaanand6065 3 ปีที่แล้ว +1

      Search for ca naresh agrawal he is best

  • @vivekshegle1246
    @vivekshegle1246 6 ปีที่แล้ว +24

    Basic accounting video's, please, HUMBLE REQUEST.

  • @Batman-iu2iv
    @Batman-iu2iv 5 ปีที่แล้ว +4

    This video has pulled me out of a hole. Thank you.

  • @saikishore2892
    @saikishore2892 3 ปีที่แล้ว +2

    Thanks a lot . This was the best lecture and easy way to lean my ur teaching n methods 😍❤

  • @filipecoutinho7192
    @filipecoutinho7192 5 ปีที่แล้ว +2

    Very simple and clear. Keep doing more in the same manner

  • @CMAWORLD75696
    @CMAWORLD75696 2 ปีที่แล้ว

    This is the best lecture I have never seen its so use ful

  • @trafalgarlaw278
    @trafalgarlaw278 4 ปีที่แล้ว +4

    Sir, could you solve this?
    Sales $11027.
    EBI $ 2440.
    Assets $14777.
    Capital expenditure $383.
    Observe the figure with reference to capital expenditure and DO CALCULATION.

  • @nirajanking6559
    @nirajanking6559 5 ปีที่แล้ว +3

    i like this vedio but it most help for me always i see recover my mind thanks made for vedio

  • @pramodv4137
    @pramodv4137 4 ปีที่แล้ว +2

    Thank you so much sir you have cleared many doubts regarding this concept.

  • @chaithram7088
    @chaithram7088 3 ปีที่แล้ว +2

    Very nice explanation sir
    I understand very easily
    Thank you sir.

  • @jayapradhasudhakar6192
    @jayapradhasudhakar6192 4 ปีที่แล้ว +5

    A great lecture! Please upload sums which has more adjustments it will useful for us... Thanks in advance 😊

  • @himanshusrivastava2235
    @himanshusrivastava2235 3 ปีที่แล้ว +6

    Very well explained, Keep doing what you're doing man!

  • @FrozenVodka1
    @FrozenVodka1 3 ปีที่แล้ว +1

    I can't believe how many advertisements has popped up in your 12 minute video. Over 4

  • @MariposaGloria
    @MariposaGloria 5 ปีที่แล้ว +1

    Best and easiest way to learn thanks

  • @naziafatima7506
    @naziafatima7506 3 ปีที่แล้ว +1

    Thank u soo..Much Sir.....
    Very well explained , Ur explanation is too good 😊😊

  • @kalhablogs7412
    @kalhablogs7412 4 ปีที่แล้ว +8

    The best nd the perfect lecture of cash flow ❤️

  • @fathisana9089
    @fathisana9089 4 ปีที่แล้ว +4

    Wow.... Excellent explanation ji... Even my class lecturers are also not explained like this.. I like it alot... Now I have a great idea on cash flow (my project) ... Tnq so much..!!! 😍😍

  • @sumedhasengupta6703
    @sumedhasengupta6703 6 ปีที่แล้ว +12

    Also, can you suggest some links to examples being solved by indirect method since I can't find any such example solved by indirect method in the book I have!

  • @chandankumar-1507
    @chandankumar-1507 5 ปีที่แล้ว +1

    Thnxxx bro...make more videos on other chapters of accounts in short times like this one.... again thank u

  • @rohiniojha8723
    @rohiniojha8723 3 ปีที่แล้ว +3

    Just a wonderful explination of the format, each and every step was understoodable 😍😍😍

  • @basirudembabah8712
    @basirudembabah8712 ปีที่แล้ว

    Thanks so much. Indeed an excellent pedagogical approach to cash flow.

  • @basavarajbadiger9757
    @basavarajbadiger9757 4 ปีที่แล้ว +1

    Tq u sir, and plz send this topic more videos

  • @deepmazumder7735
    @deepmazumder7735 2 ปีที่แล้ว

    Your presentation is very clean and impressive !!

  • @ashrafsamy3257
    @ashrafsamy3257 4 ปีที่แล้ว

    As i studied accounting principal for Donald Kieso, you should insert interest received & dividends received under operating activities not investing activities.
    Waiting for your feedback.
    Thank you

  • @chamanali5672
    @chamanali5672 ปีที่แล้ว +1

    Appreciating 🎉

  • @VishalKumar-ox8ll
    @VishalKumar-ox8ll 5 ปีที่แล้ว +2

    What if profit is not givin in question
    Only share capital and retained earning is given

    • @saurabhjoshimusic
      @saurabhjoshimusic 5 ปีที่แล้ว +2

      Take difference between two years' capital as Net Profit for the year.

  • @MLBBUsers
    @MLBBUsers 4 ปีที่แล้ว +1

    Best explanation 👍you're better than our teacher 😅

  • @sumedhasengupta6703
    @sumedhasengupta6703 6 ปีที่แล้ว +10

    I have my Financial Management's exam tomorrow and I was struggling all this while understanding Cashflow Statement. But, you made the concepts extremely simple that now I'm quite confident to be able to do it. Thankyou so much! Keep up the good work! 😊

  • @vanshikapaunikar9753
    @vanshikapaunikar9753 4 ปีที่แล้ว +10

    I was searching on this topic for many days but this is the best lecture I have came through so much thank you to you sir

  • @eddiempate600
    @eddiempate600 5 ปีที่แล้ว +4

    Thank you brother....I have easily learnt how to prepare this statement through this video of yours....I'm very grateful and I have subscribed.

  • @baharzubair
    @baharzubair 4 ปีที่แล้ว

    Want to more about Financial Statement of Cash Flow in BANGLA from a professor's point of view???
    1. Cash Flow Statement BASICS: th-cam.com/video/DVTWLyAuq_s/w-d-xo.html
    2. Classification of Cash Flows: th-cam.com/video/-GYhG9SW510/w-d-xo.html
    3. Steps & Specimen of Preparing Cash Flow Statement: th-cam.com/video/Yx1y7recm-Q/w-d-xo.html
    4. Determining cash flow from Investing & Financing Activities: th-cam.com/video/7ImM3NWpfwE/w-d-xo.html
    5. Specimen of Preparing Cash Flow Statement: th-cam.com/video/I7R5TPyNSfk/w-d-xo.html

  • @sanjukushwaha5819
    @sanjukushwaha5819 3 ปีที่แล้ว +2

    The best & perfect lecturs of cash flow ,Txxx it is very helpful for me 😊

  • @refiloechabana9458
    @refiloechabana9458 5 ปีที่แล้ว +3

    Thanks for the helpful video, we used net profit so why do we still subtract the tax paid as net profit is after tax?

    • @CALavishGupta
      @CALavishGupta  5 ปีที่แล้ว

      That was net profit before tax

  • @vinithareddy1882
    @vinithareddy1882 4 ปีที่แล้ว +1

    Gud explanation 👏👏 Nd All the best 😊😊thankq...

  • @andreacdavilamo3683
    @andreacdavilamo3683 ปีที่แล้ว

    I really liked the video and it was very helpfull.

  • @parasdhamu3668
    @parasdhamu3668 3 ปีที่แล้ว +1

    Can you give this file?

  • @Sid23.s
    @Sid23.s 2 ปีที่แล้ว +1

    Interest received and dividend received comes under operating activities ....and Dividends paid comes under financing activities
    1). Interest paid , Interest / dividend received - Operating activities
    2). Dividend paid - Financing activities

  • @theinjector8845
    @theinjector8845 4 ปีที่แล้ว +11

    Iam still not cleared about interest and divedend

    • @saleem3169
      @saleem3169 2 ปีที่แล้ว +3

      Web series kam dekha kar 🙏😁

    • @maneetbhandari1415
      @maneetbhandari1415 ปีที่แล้ว

      @@saleem3169 😂😂

    • @lovelykumarijha8798
      @lovelykumarijha8798 ปีที่แล้ว +1

      Jb hum khi le pese invest krte h to receive krte h interest or dividend isiliye usko investment Mai dala
      Or jb humare company Mai koi pese lgaya h tbhi hum pay krte h interest or dividend tbhi isko financial Mai dala😊

  • @sheemarajanpillai5466
    @sheemarajanpillai5466 6 ปีที่แล้ว +3

    In cash flow from operating activities, at the end why are we deducting income tax paid from cash generated from operation? And also why are we adding or deducting extra ordinary items from cash flow from operating activities before extra ordinary items?
    What is the logic behind it?
    Thx!

    • @prarup1000
      @prarup1000 4 ปีที่แล้ว

      Income Tax paid means last year tax paid this year, and adding extra ordinary items means this year tax which is not payable

  • @bhomitratyagi6335
    @bhomitratyagi6335 3 ปีที่แล้ว +1

    Why interest and dividend recieved are in investing activities whereas paid are in financial activities also non cash and non operating expenses are those in which there is a cash outflow so why we are adding those Terminologies and vice versa for non operating incomes

  • @muhammadpk3851
    @muhammadpk3851 4 ปีที่แล้ว +2

    I subscribed. Loved your video

  • @renukaraj4370
    @renukaraj4370 4 ปีที่แล้ว +2

    What about exordinary items in operating activities of indirect method

  • @vaibhavidalwadi1956
    @vaibhavidalwadi1956 3 ปีที่แล้ว +1

    Thank you so much this video really helped me A lot😇😇😇😇

  • @samikshyamohanty9608
    @samikshyamohanty9608 3 ปีที่แล้ว

    Amazing 👏video , short n crisp

  • @dowhatyou_love
    @dowhatyou_love 3 ปีที่แล้ว +1

    Very well explained thanks much🙏🏻🙏🏻🙏🏻

  • @shlokmehta7987
    @shlokmehta7987 4 ปีที่แล้ว +3

    Hey, really informative videi, will pass in exam because of you💯

    • @storytellerhm2307
      @storytellerhm2307 4 ปีที่แล้ว

      th-cam.com/video/wLEPWbwyPyo/w-d-xo.html

  • @jaskidust
    @jaskidust 2 ปีที่แล้ว +11

    I'm from the UK studying Accounting :) this has honestly changed my zindagi, thank you so much!!!

  • @AA-wf6kk
    @AA-wf6kk 6 ปีที่แล้ว +2

    Hi, Could you please explain why decrease in inventory (which means sales) added back to NI. However NI already has the sales amount. Isn't it adding back twice.

    • @rahulranjan2507
      @rahulranjan2507 4 ปีที่แล้ว

      We add that because if there is a decrease that means we have used the goods ..nd haven't purchased anything...so it resulted in savings

  • @shahnawazkhan8229
    @shahnawazkhan8229 6 ปีที่แล้ว +2

    Hi Lavish please let me know
    1-Is cash flow is the breakdown of cash in hand and at bank of the balance sheet ?
    2-How many methods are there to prepare cash glow. I mean direct and Indirect.
    3 -If there is any other method to.prepare cash flow please explain.that.

    • @CALavishGupta
      @CALavishGupta  6 ปีที่แล้ว

      Answer to your question in same order
      1) Yes
      2) There are only two methods....Direct and Indirect.
      3) Indirect method is already posted...Direct method will be uploaded soon (Currently my exams are going on)

    • @shahnawazkhan8229
      @shahnawazkhan8229 6 ปีที่แล้ว

      Lavish Gupta
      Please post as soon as you get some time.

  • @gowthamganesh6228
    @gowthamganesh6228 5 ปีที่แล้ว +2

    Tq sir for ur explanation,as an m.p.c student studying cma it is very useful ,dhanyavaad🙏🙏🙏

    • @alisonali1
      @alisonali1 4 ปีที่แล้ว

      gowtham ganesh IAS-7 Cashflow Statement: A levels, CA-CAF, ACCA, CSS

  • @sakshi4481
    @sakshi4481 2 ปีที่แล้ว +1

    Thank you so much, sir, for this important information it is really helpful to us for our basic knowledge of problems

  • @akhter.truemedia
    @akhter.truemedia 5 ปีที่แล้ว +2

    Excellent presentation....any one can easily understand this tutorial...thanks brother

  • @AkshayKumar-ux5dj
    @AkshayKumar-ux5dj 4 ปีที่แล้ว +1

    Thank bro for that wonderful video gave me a basic understanding but my format is different

  • @ammudagar3393
    @ammudagar3393 2 ปีที่แล้ว

    Amazing video really helpful, Thank you so much ❤️

  • @blacksailor3324
    @blacksailor3324 ปีที่แล้ว

    have a doubt. where will show the increase or decrease in non current asset and non current liabilities?????

  • @nikitaagale7546
    @nikitaagale7546 5 ปีที่แล้ว +3

    It is really helpful one , thank you so much🤗

  • @mabandlasongo5758
    @mabandlasongo5758 5 ปีที่แล้ว +1

    Thank you very much I hope I will make it n the exams

  • @subhamaydutta9377
    @subhamaydutta9377 11 หลายเดือนก่อน

    Amazing ❤. Thank you

  • @jeremiahsamwel4948
    @jeremiahsamwel4948 ปีที่แล้ว

    But I advise you to solve one question which contains those informations

  • @pooja_dogra_hp0652
    @pooja_dogra_hp0652 2 ปีที่แล้ว

    Very nice explain cash flow statement❤️ thanku so much sir ji🙏

  • @officialsameerkhan
    @officialsameerkhan 4 ปีที่แล้ว

    This video really helpful. But IF you make advanced level cash flow then It will be greattful.

  • @bhavya4921
    @bhavya4921 3 ปีที่แล้ว +1

    Sir please explain the logic behind all the format. It is impossible for some people tp cram

  • @beautifulcreatures2145
    @beautifulcreatures2145 4 ปีที่แล้ว +1

    Best lecture 👌👌

  • @antonmursid3505
    @antonmursid3505 2 ปีที่แล้ว +1

    Antonmursid🖐👌🇲🇨

  • @deepakrony_
    @deepakrony_ 4 ปีที่แล้ว +1

    There was a confusing between proposed divided of current year and previous year

  • @shargimammadov8951
    @shargimammadov8951 2 ปีที่แล้ว +1

    The explanation was clear and thank you for that!
    But I think there is a big mistake in the video. Interests paid&received and dividends received are (if I am not mistaken) considered as CFO (not CFI). Because they directly affect P&L account.

    • @sriramvishwanathm
      @sriramvishwanathm 2 ปีที่แล้ว

      It’s interest received on your investment…suppose you have a FD with the bank, interest received is inflow & similar the dividend received for the shares that you have invested is cash inflow again because money is coming to your account….so I feel there is no mistake in the video…interest paid and dividend paid are considered to be cash outflow 👍🏽

    • @AccountsPortalCACMA
      @AccountsPortalCACMA 2 ปีที่แล้ว

      Other than Financing Companies , NBFC's etc
      Accounting Treatment
      Interest Received / Dividend Received is an Inflow - Investing Activities
      Interest Paid / Dividend Paid - Financing Activities

  • @rohinebasani5149
    @rohinebasani5149 3 ปีที่แล้ว

    Sir please can u make format of cash flow statement

  • @keshavshah4573
    @keshavshah4573 4 ปีที่แล้ว +1

    thanks for explaining this complicated topic in a very simple and easy manner

  • @antonmursid3505
    @antonmursid3505 2 ปีที่แล้ว +1

    Tpalutawaeli🖐👌🇲🇨

  • @ricky-rickreddy8674
    @ricky-rickreddy8674 7 หลายเดือนก่อน

    Where must I post for loan that was given in the cash flow statement. It's a asset on the balance sheet

  • @bhoobneshkumar6829
    @bhoobneshkumar6829 3 ปีที่แล้ว +1

    This is the best lecture

  • @Ankitsharmakefunyvideos
    @Ankitsharmakefunyvideos 5 ปีที่แล้ว +1

    Eng se hi..??

  • @devdattpandya7019
    @devdattpandya7019 2 ปีที่แล้ว

    Depreciation I don't think so we should consider ..it will be in income statement

  • @bishnuchourasiya128
    @bishnuchourasiya128 2 ปีที่แล้ว

    Intrest payments are recorded in operating activities loan repayments are recorded in financing activities

  • @durgaprabhakaran1023
    @durgaprabhakaran1023 2 ปีที่แล้ว

    If there is no financial and investing activities done by company ! what do?

  • @multivideosmaster8002
    @multivideosmaster8002 3 ปีที่แล้ว

    Do no see properly formate because your words are seen the screen you telling us otherwise lecturer is good

  • @malluvlog6276
    @malluvlog6276 3 ปีที่แล้ว +1

    12 minutes 20 marks thankyou sir. Keep posting videos.

  • @antonmursid3505
    @antonmursid3505 2 ปีที่แล้ว +1

    Pugorontlo🇲🇨👌🖐

  • @sachinsaurabh2466
    @sachinsaurabh2466 3 ปีที่แล้ว

    proposed dividend of current year will add in NPBIT.

  • @deemaalthibany5411
    @deemaalthibany5411 ปีที่แล้ว

    Very clear thank you

  • @niralisalgia2426
    @niralisalgia2426 3 ปีที่แล้ว

    Suppose we are looking at a cash flow statement constructed using the INDIRECT method. We see a positive adjustment in the operating section of $1000 for depreciation . Which of the following are correct plz aap ishka ans batado

  • @parveshaggarwal1916
    @parveshaggarwal1916 7 หลายเดือนก่อน

    Bhai working capital ke changes ko add karna hai ya less karna hai uske piche ka reason bhi to bta

  • @rakeshd4787
    @rakeshd4787 4 ปีที่แล้ว +1

    Perfect explaination of cash flow statement thanks alot

  • @kinzangjurme3869
    @kinzangjurme3869 4 ปีที่แล้ว +1

    Nice one, sir.
    Helped me a lot.

  • @tameent
    @tameent 4 ปีที่แล้ว +1

    Best lecture. 👌

  • @SuperArun27
    @SuperArun27 5 ปีที่แล้ว +1

    Mast!

  • @narendramali4886
    @narendramali4886 2 ปีที่แล้ว

    I have doubt here..since depreciation is non cash expense..how it will come in cash Flow statement..i am bit confused..can someone please clarify

  • @hritiksood
    @hritiksood 2 ปีที่แล้ว +1

    Ty sir ❣️

  • @sheemarajanpillai5466
    @sheemarajanpillai5466 6 ปีที่แล้ว +3

    Why non cash expenses are added to net profit?
    Could you please explain me the reason?

    • @CALavishGupta
      @CALavishGupta  6 ปีที่แล้ว +9

      The reason is simple that in Cash Flow Statement we are only concerned with those items which affects cash.
      And when we calculate Net Profit in Profit and Loss Account we subtract Non Cash Expenses like Depreciation from Gross Profit.
      So, in order to cancel the affect of such non cash transaction, we add non- cash expenses to Net profit in the Cash Flow Statement.
      Hope you got it.

    • @sheemarajanpillai5466
      @sheemarajanpillai5466 6 ปีที่แล้ว +1

      The Classroom thank you so much for the quick reply.... 👍

    • @Iluvmusic96662
      @Iluvmusic96662 5 ปีที่แล้ว

      And why is increase in current liabilities added?

  • @saniya8182
    @saniya8182 2 ปีที่แล้ว

    Can u pls say how do that last beginning and ending balance get

  • @bikramstalkandtutorial3763
    @bikramstalkandtutorial3763 6 ปีที่แล้ว +2

    It's really very worthfull for revision purpose

  • @snehajaiswal6810
    @snehajaiswal6810 6 ปีที่แล้ว +1

    Really helpful😊😊

  • @priyankabudhwani5440
    @priyankabudhwani5440 ปีที่แล้ว

    Is proposed divided and income tax refund included in cash flow statement is it deducted under mon operating income headings

  • @vijayasamundeeswari5082
    @vijayasamundeeswari5082 6 ปีที่แล้ว +3

    Pls upload more problems related to cash flow statement

  • @deepakrony_
    @deepakrony_ 4 ปีที่แล้ว

    Beaususe in dk goel proposed divided of previous year are taken but in ncer proposed divided is taken of current year

  • @shwetasuryawanshi2
    @shwetasuryawanshi2 ปีที่แล้ว

    It was really helpful. Thank you

  • @satishmhaske6398
    @satishmhaske6398 2 ปีที่แล้ว

    Thank you very helpful

  • @gayathrihogle703
    @gayathrihogle703 7 หลายเดือนก่อน

    Very Useful and thank you 😊