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Management Accounting by Debarshi Bhattacharyya

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4

Cash Flow Analysis

LEARNING OBJECTIVES

On completion of the study of the chapter, you should be able to understand:

  • What is meant by Cash?

  • What is a Cash Flow Statement?

  • What are the uses and advantages of preparation of a Cash Flow Statement?

  • Distinction between a Cash Flow Statement and a Cash Book.

  • Distinction between a Cash Flow Statement and a Fund Flow Statement.

  • How to prepare a Cash Flow Statement under the Traditional Method?

  • How to prepare a Cash Flow Statement as per Indian Accounting Standard (AS-3) (Revised), as issued by the Institute of Chartered Accountants of India?

  • What are the purposes of computation of Net Cash Flows from Operating, Investing and Financing Activities separately as per AS-3 (Revised)?

  • Fundamental difference ...

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