Dear students, For all the topics of "Cost Control & Management Accounting " subject, follow this playlist & practice well 👍🙌 th-cam.com/video/ydUfHWBwLm0/w-d-xo.htmlsi=E9VZGHWONyrs-eah
Thank you madam for uploading videos on fund flow statement. The way of teaching is good and easily understandable. Thank you once again and expecting more videos on fund flow as well as cash flow statements
Thanks mam for yr valuable lecture....I am not a student of commerce still i can understand everything y explain.... Actually it's our luck that we can reach u through this awesome platform called utube.... Thank u a lot....
Thank you man Devika..watched this once and i managed to understand simply without repeating the vedio this means your teaching is very easily understandable and content
Thankyou madam for your easy explanation on my 2 years backlogs will clear every backlog i understand hard method from you very easily thankyou so much for your way of saying , way of explanation i really cleared my backlogs because of you madam thank you madam and blessed always from God 🕉️🕉️keep smiling 🙂🙂live long 💯💯💯💯💯💯
@devikascommercemanagement Thanks again, for creating such excellent videos related to accounts domain. Your command on subj, reflects in ur videos. A great teacher can create interest in subject and explain things like a piece of cake. I want to have expertise like u in a particular field. Ur communication skill is superb too and friendly for all tiers of students. I wish to learn and cover max videos of ur channel and do justice to my field as u have been doing. Distractions are hurdle but there is inspiration around us , powerful thought can defeat it. I want to repay to society esp unprivledged sections and make this a better world. Thanks again for empowering young gen. and make us ready to do justice for our future jobs. Stay safe. May God bless u for ur noble deeds. Tc. Keep shining.
Good morning Madam I am working as Dy Manager in APSFC I have enrolled as a student of CMA for inter I request topics that I need for this course Can you provide classes I can pay fees for this Please reply Madam U.M.Rudraiah Anantapur Thank you
Tomorrow, am having my sem exam in accounts. My accounts sir didint complete this unit. Thank god! i found you. I practised that sum in ur video and it was right. I appreciate your efforts mam. I paid lakhs and lakhs for that institution but they never teach that. But you are teaching for free. God bless! Edit: My only question is, what motivates you to do this?
Bcoz v r showing effect on working capital. If CA is incrsng there is increase in working capital n vice-versa. If CL is increasing it decreases the working capital n vice-versa.
Mam i have a doubt here in tis sum previous year we had working capital but tis year we don't hafe working capital which means working capital has decreased... Then why u said net increase in working capital?
mam i have one doubt mam this fund flow statement is workout in Accounts paper or Sheet , where should i do this problems normal paper or accounts paper . mam please reply mam
Thanks for the response madam. I know what are all comes in CL, but the increase/decrease concept i am not able to understand. If creditors increased in present year, how it's to be put in decrease column, will it not come in increase column?. Please clarify madam.
Mam meeru cheppina prblm lo laibilites and assets opposite lo vesaru ..I mean debit side liabilities and credit side assets kada.but prblm lo opposite undi ..
You are required to prepare a Schedule of Changes in Working Capital and a Statement showing Sources and Application of Funds for XYZ Ltd. The following is the condensed Balance sheet of XYZ Ltd. at the beginning and at the end of the year 2021  Additional information available is: (a) Dividend was paid @ 10% . (b) During the year and old machinery costing Rs. 12,000 was sold for Rs. 4,000, on which accumulated depreciation was Rs. 6,000 and a new machinery of Rs. 20,000 was purchased. The factory sheds are fully depreciated. (c) 5% Debentures of face value of Rs. 100 each worth Rs. 20,000 were redeemed by purchase from the open market at Rs. 96 each. (d) Rs. 10,000 was debited to the contingency reserve for settlement of previous tax liability. (e) Investment worth Rs. 26,000 were sold at book value. Please solve this one ma'am 🙏
What should I do when previous year and current year value is same for current assets?what should I have to put in effect of working capital? For e.g in 2016 Inventory was 5,2017 also 5 ? Can you give the solution for this condition mam?
Mam can you tell me please that in the schedule of changes in working capital,why we get increase as decrease and decreased as increase in current liabilities?
Because when liabilities increase capital is decreased, and when the liabilities are decreased capital is increased ; the name of the column is effect on working capital ,do you get it
Mam. One small doubt mam when working capital in 2015 is 70000 and in 2016 is zero. It's actually an decrease mam.. but you have mentioned increase in the end. Please clarify mam
![[#1] Funds Flow Statement [ Schedule of Changes in Working Capital ] :-by kauserwise tutorial](http://i.ytimg.com/vi/H3-bDkYXMy8/mqdefault.jpg)
Dear students,
For all the topics of "Cost Control & Management Accounting " subject, follow this playlist & practice well 👍🙌
th-cam.com/video/ydUfHWBwLm0/w-d-xo.htmlsi=E9VZGHWONyrs-eah
Mam you are my teacher for this semester
Same here 😇
You are doing great job,mam for poor person
Mam , your class is so simple and we can easily understand the concepts... Thank you so much 🥰
Unbelievable Mam.. You are undoubtably a gem rarest on the planet mam.❤ Thank you so much mam 😇
Thank you madam for uploading videos on fund flow statement. The way of teaching is good and easily understandable. Thank you once again and expecting more videos on fund flow as well as cash flow statements
Thanks mam for yr valuable lecture....I am not a student of commerce still i can understand everything y explain....
Actually it's our luck that we can reach u through this awesome platform called utube....
Thank u a lot....
Really ur explanation is better than our teacher. Tq mam 😇🙏🙏
Thank you man Devika..watched this once and i managed to understand simply without repeating the vedio this means your teaching is very easily understandable and content
It's my pleasure
Practice well👍
Thankyou madam for your easy explanation on my 2 years backlogs will clear every backlog i understand hard method from you very easily thankyou so much for your way of saying , way of explanation i really cleared my backlogs because of you madam thank you madam and blessed always from God 🕉️🕉️keep smiling 🙂🙂live long 💯💯💯💯💯💯
Happy to hear about your exam.
Have a wonderful career and good luck 👍
@@devikascommercemanagement thank you madam thank you so much.....🙇🙇🙇
Thanks for all the help. V gd . Explained in lucid way all videos.
Practice well 🙌
@devikascommercemanagement
Thanks again, for creating such excellent videos related to accounts domain. Your command on subj, reflects in ur videos.
A great teacher can create interest in subject and explain things like a piece of cake.
I want to have expertise like u in a particular field.
Ur communication skill is superb too and friendly for all tiers of students.
I wish to learn and cover max videos of ur channel and do justice to my field as u have been doing.
Distractions are hurdle but there is inspiration around us , powerful thought can defeat it.
I want to repay to society esp unprivledged sections and make this a better world.
Thanks again for empowering young gen. and make us ready to do justice for our future jobs.
Stay safe. May God bless u for ur noble deeds. Tc. Keep shining.
such a gud class than in my college
Yes
Good morning Madam
I am working as Dy Manager in APSFC
I have enrolled as a student of CMA for inter
I request topics that I need for this course
Can you provide classes
I can pay fees for this
Please reply Madam
U.M.Rudraiah
Anantapur
Thank you
Which is ur college?
Mam, your class is super and I can easily understand the concept lot of tq madam
Really Ma'am you are providing a lot of values to us
Thanks a lot ma'am
You are inspiration, especially for aspiring professors!❤
Mam your teaching is absolutely excellent.....kindness in your teaching ❤❤❤❤
Mam ur video is easy 2 understand .......& Helpful 4 all of us
Happy teachers day ma'am 🙂.. impressed by your explanations
thank you mam for making so simple to understand
Mam, your class is so simple and we can easily understand the process concept thanks you so much mam
Nice and very interesting madam garu ,thank you. I subscribed your channel. Ravi Vijayawada.
Today i have exam i am see u r cls once i am writing the exam superb
Thank you so much maam. You are great 👏 Hats off ❤
Tq mam, it is to good to your explanation tq for telling so easily mam😊.
Mam come to my college and teach us so ur students may pass in this subject .
Ur teaching so good v can understand
Thank u Ma'am sooo much 😘😘😊😊😊😁
Which college & where it is ?
Teaching is very clearly.and more understandable...thank u so much mam.....
I have very satisfied by ur teaching medam thank u so much 😊😊
Nice mam.. ur teaching style was awesome... And ur way of explaining is good.. easy to understand
Thank you very much... Ur teaching is very well mam, I understood...
Very helpful madam love your teaching
Thankyou so much mam... love you 😍 .Morning I have a online test ur teaching help me lot I'm sure I will get more marks.... thanks
Thank you very much mam excellent explanation madam👍🙏..
Good explanation ma'am 💯
Full syllabus marthogittu tq mam for dis useful vid 🤗❤️
Do we take drawings in stmt of changes in working capital??? Plwase tell
Awesome teaching mam❤️
amzing explataion mam i understand so easliy
Thankyou so much Ma'am
So nice excellent for your class Mam
Thank you Ma’am for such a crisp and clear class
Wish you good luck 👍
Thnku thnku so much mam💐💐💐
Thanks mam👏🤝
Love u mam from kashmir thanx a lot mam
Thank you miss
Thank u madam .It's easy to understand
Ma'am I love your teaching style. And I subscribed your channel now.... Please upload more videos on corporate accounting
Thanks mam
It's very useful for us
Tomorrow, am having my sem exam in accounts. My accounts sir didint complete this unit. Thank god! i found you. I practised that sum in ur video and it was right. I appreciate your efforts mam. I paid lakhs and lakhs for that institution but they never teach that. But you are teaching for free. God bless!
Edit:
My only question is, what motivates you to do this?
All your results & comments🙌
@@devikascommercemanagement ❤️
Thank you so much mam..
Ur teaching is too awesome love you mam it's too helpful me.
Make more videos of cost accounting for bcom 5th sem student
Thanks mam 😍😍😍
Thanks You very much madam
Very nice class
Very nice mam 👌
Great ❤ tysm
Mam why we should write decrease when we have increase of amount
Actually
Bcoz v r showing effect on working capital.
If CA is incrsng there is increase in working capital n vice-versa.
If CL is increasing it decreases the working capital n vice-versa.
Check her previous video she explains this very well
Very well mam
Super madam ..
Mam i have a doubt here in tis sum previous year we had working capital but tis year we don't hafe working capital which means working capital has decreased... Then why u said net increase in working capital?
Thank you mam 🙏
Ur great mam
Thank u so much mam .....
mam i have one doubt mam this fund flow statement is workout in Accounts paper or Sheet
, where should i do this problems normal paper or accounts paper . mam please reply mam
Normal paper
@@devikascommercemanagement Mam Really 🥺 thank you from my 💖 full of heart thanks thanks thanks mam
You are great and best teacher 🙏🙏🙏
Well job
Super Madam
Super mam tq ❤️
Nice mam
Madam I am not able to understand current liabilities concept in working capital in fund flow. Statement. Please explain madam.
Current liabilities means Creditors, Bills payable, bank overdraft & short term loans taken etc👍
Thanks for the response madam. I know what are all comes in CL, but the increase/decrease concept i am not able to understand. If creditors increased in present year, how it's to be put in decrease column, will it not come in increase column?. Please clarify madam.
@@devikascommercemanagement sorry madam I am not able to view your second reply.
Thanks you ma'am
Madam Which is more helpful to me for preparing exams thank u so much 🙏
Mam meeru cheppina prblm lo laibilites and assets opposite lo vesaru ..I mean debit side liabilities and credit side assets kada.but prblm lo opposite undi ..
Concept important , right aa left aa kaadu
@@Grgugghgffyyfsefgygf ok sir tqq ...
Madam in this problem in balance sheet asset nd liabilities places are interchanged... right side nd left side....pls let me know
Madam incase 2016 year also contain some working capital then what is the solution..
You are required to prepare a Schedule of Changes in Working Capital and a Statement showing Sources and Application of Funds for XYZ Ltd. The following is the condensed Balance sheet of XYZ Ltd. at the beginning and at the end of the year 2021

Additional information available is:
(a) Dividend was paid @ 10% .
(b) During the year and old machinery costing Rs. 12,000 was sold for Rs. 4,000, on which accumulated depreciation was Rs. 6,000 and a new machinery of Rs. 20,000 was purchased. The factory sheds are fully depreciated.
(c) 5% Debentures of face value of Rs. 100 each worth Rs. 20,000 were redeemed by purchase from the open market at Rs. 96 each.
(d) Rs. 10,000 was debited to the contingency reserve for settlement of previous tax liability.
(e) Investment worth Rs. 26,000 were sold at book value.
Please solve this one ma'am 🙏
Mam is profit and loss account a current liabilities?
What should I do when previous year and current year value is same for current assets?what should I have to put in effect of working capital? For e.g in 2016 Inventory was 5,2017 also 5 ? Can you give the solution for this condition mam?
Mam what is effect of net decrease in working capital on organization?
Hello madam
Mam iam unable to understand how do you write net decrease in working capital
How did u get net increase
Mam in balance sheet
Current asset side:
Other asset items is available
What can i do
Thanks madam
Madam, last part net increase or decrease in wc not much cleared
mam equity capital and share capital are same ah?
Thank madam
Mam If we got negative amount in working capital A-B tell about this one video mam
Madam Could u please make a long video(theoretical) on how to identify assests vs current assests & liabilities vs current liabilities.
MAM I HAVE AN DOUBT,WHAT IF THE CURRENT LAIBILITY OF 2ND YEAR IS HIGHER THAN THE CURRENT ASSETS OF 2ND YEAR?
At the end is it increase or decrease..
mam your classes are easy to undestand but we can't undestand properly the sums what they do in college
4,75,000 mam inwoking capital total of A-B. Ur write 4 ,65,000. Small mistake mam
It's okay, hope you understood the concept 👍
Liability side total for the year 2016 is not tallied with the assets side. Total summation of liability side for 2016 is 1415000. Please rectify.
It's increasing or decreasing???
Goodwill is current asset r what please inform me
Mam can you tell me please that in the schedule of changes in working capital,why we get increase as decrease and decreased as increase in current liabilities?
Because when liabilities increase capital is decreased, and when the liabilities are decreased capital is increased ; the name of the column is effect on working capital ,do you get it
?
Tqu mam
Always ve want to write net increase in ev ,if it is decrease also.??here
Nala soile kodukurega
Mam. One small doubt mam when working capital in 2015 is 70000 and in 2016 is zero. It's actually an decrease mam.. but you have mentioned increase in the end. Please clarify mam
I Have Practiced 1 Problem Mam Nd I'm Getting Wrng Ans..Can I Share With U That Problem ...!
Could u please make more videos of cost accounting and income tax for Bcom 5th sem mam please it's kindly requested to u
In the question, 2016 liability sum is not equal to 12,65,000.