Cashflow Part 1

Описание: Master Cash Flow Statements | Accounting Standards & Practical Guide
Welcome back! In today’s session, we dive deep into the world of Cash Flow Statements to help you understand how organizations track every penny moving in and out during the accounting year.

Whether you are a student or a professional, this video breaks down the complexities of International Accounting Standards into easy-to-digest segments. We use real-world examples, like Supreme Trust Limited’s bread production, to illustrate how daily operations translate into financial data.

What You Will Learn:

The Three Pillars of Cash Flow: Understanding the difference between Operating, Investing, and Financing activities.

Operating Activities: How to account for the core "principal activities" of a business and adjust for non-cash items like depreciation, amortization, and impairment.
Investing Activities: How buying delivery vans, tricycles, or even government treasury bills impacts your cash position.
Financing Activities: The breakdown of equity financing (issuing shares) versus debt financing (loans and debentures).
Working Capital Adjustments: A step-by-step guide on how changes in inventory, receivables, and liabilities affect your final cash flow.
The "Non-Cash" Math: A detailed walkthrough on calculating depreciation charges for the year, including how to handle the disposal of assets.

Key Formulas Covered:
Adjusting Net Profit before tax.
Calculating Cash Flow from Operations.
Determining Cash and Cash Equivalents at the end of the period.

Don't forget to like and subscribe for more accounting tutorials! In our next section, we will be solving a full-length cash flow statement problem together.