Class -12 cash flow statement complete revision (all adjustment cover )

Описание: Here's a time-stamped overview of the video:

Cash Flow Statement Introduction (0:00-1:25)
What is a Cash Flow Statement? (0:31)
Purpose of the Cash Flow Statement (0:41)
Exam-oriented approach (0:48)
Three Parts of Cash Flow (1:26-4:49)
Operating (1:28)
Investing (1:34)
Financing (1:39)
Key adjustments for each part (1:44)
Investing - Fixed Assets/Non-Current Investment (2:22)
Financing - Shares/Debentures/Borrowing (3:40)
Net Profit Before Tax (Working Note 1) (4:50-6:34)
Formula and components (5:01)
Understanding different items (5:15)
Equity Dividend and Preference Dividend (7:54-9:07)
Provision for Tax (Working Note 2) (9:17-12:25)
Understanding tax paid vs. tax made (10:20)
Calculation and impact on Cash Flow (11:37)
Operating Activities - Detailed Breakdown (12:37-17:12)
Items to Add (13:37)
Items to Less (14:46)
Operating Profit Before Working Capital Changes (16:37)
Working Capital Changes (18:04-22:50)
Decrease in Current Assets & Increase in Current Liabilities (18:38)
Exclusions in Current Assets & Liabilities (19:02)
Increase in Current Assets & Decrease in Current Liabilities (20:06)
Extraordinary Items (20:31)
Provision for Tax Paid (22:04)
Calculating Cash Flow from Operating Activities (22:37)
Fixed Asset Account (Working Note 3) (23:54-30:38)
Fixed Asset Account (24:00)
Depreciation Account (24:15)
Example and calculations (25:20)
Impact on Operating and Investing Activities (28:07)
Cash Flow from Investing Activities (31:25-34:36)
Simple logic for Increase/Decrease in Fixed Assets (31:33)
Items to Add (32:02)
Items to Less (32:50)
Cash Flow from Financing Activities (34:37-36:14)
Items to Add (34:50)
Items to Less (35:07)
Interim Dividend, Proposed Dividend, Interest on Borrowing (35:17)
Financing Adjustments (36:05-54:08)
Adjustment 1: Issue of Equity Share at Premium (36:35, 44:49)
Adjustment 2: Issue of Debenture at Discount (39:16, 47:26)
Adjustment 3: Preference Share Redeem at Premium (41:17, 49:31)
Last Adjustment: Calculating Interest (52:03)
Final Cash Flow Calculation and Verification (1:00:28-1:01:52)
Adding Operating, Investing, and Financing Cash Flows (1:00:31)
Adding Opening Balance of Cash, Bank, and Investments (1:01:05)
Verification with Closing Balance (1:01:29)