AS 3 in ENGLISH - Cash Flow Statements - PART 1 CONCEPTS - CA Inter New Syllabus
#AS3 #accountingstandard3 #ASmarathon #ASrevision #accounts #cainter #newsyllabus #cmainter
In this video, I explain the concepts of Accounting standard 3 (AS 3) -Cash Flow Statements with utmost clarity.
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Пікірлер: 77
10:21 Methods of preparation of CF Stat A) 10:38 Operating Activities 👉🏻 12:54 Direct Method 17:47 Indirect Method B) 33:16 Investing Activities C) 36:21 Financing Activities 40:12 Points to remember
@_lax_p
5 күн бұрын
Meaning 02:25 Operating Activity 05:56 Investing Activity 07:30 Financing Activity 09:43 Summary of three activities
Mam please teach us SM also.🙏
helpful for all students who have AS-3 in there syllabus
THANK YOU ❤
Actually Wonderful and to the Point
Got good clarity ma'am thanks a lot 💯💯💯💯
Thank you so much maam...keep going...
thank you so much it helped a lot...
Thank you so much for your wonderful explanation mam ❤😊
thankyou Maam Very Useful🙏
Thank you so much mam
100%concept clear ,really it help me ❤ Thank-you so much Ma'am, lot of blessing 🎉
@BhavanasOnlineAcademy
5 ай бұрын
Most welcome 😊
Thank you so much mam ❤
Thank you so so so much madam I never forget you madam thanks a lot
thank you so much ma'am
Thank you so much ma'am... Please do upload all videos related to advanced accounting before May 2024 exam......❤❤❤
thankyou mam ...thanks a lot
Ma'am it would be great if you can upload financial statements chapter also
YOU'RE REALLY DOING A GREAT JOB!! THANK YOU SO MUCH!!
thank you so much mam😇
Thank you ma'am
Mam..please upload preparation of financial statements chapter
Thanks a lot
Mam please post other ASs also because it is very useful to me to understand
Mam u r great....if possible pls upload new versions of remaining AS , cause old ones don't cover sums
thank you mam 🙏🙏
👏🏻👏🏻👏🏻👏🏻
Wonderful explanation ma'am. Thank you so much ma'am. Also thanks a lot for the notes and exam oriented points ma'am.
@BhavanasOnlineAcademy
6 ай бұрын
Thank you!
Start 00:45
Hello mam, in icai material there is a concept of cash flows on net basis can you please explain that
thank you so much
@dhruv4
6 ай бұрын
mam please teach as14 also
Madam, please explain strategic management. By reading it is not understandable so please make videos on strategic management
Mam could you please solve a doubt? In indirect method, upon reaching profit before tax as per p&l, why do we only add back->non cash expenses but not deduct->non cash incomes If anyone else of you knows the answer, please feel free to explain, thanks in advance.
Mam, i've been seeing your channel since college and I don't understand why are you providing everything free of cost and that too absolute best quality of content (Better than even paid teachers of many classes like unacademy)? Dont get me wrong I am so glad that I found your channel because my concepts are absolutely clear and fear that I had in accounts is gone. I am simply asking because I wanted to know your motivation behind making such amazing content that has helped under 7k students. Thank you so much mam, and if i clear intermediate.. like i cleared foundation? credit goes to you PERIOD.
Thank u so much mam ❤🙏 Can u also provide AS 14 and AS 21 please
mam plz upload bonus share and right issue video and video of financial statement plz
Mam why do we add opening balance of cash and cash equivalents?
@poojaaprabhu5408
5 ай бұрын
to know how much we have at the end of the year
Mam uploaded remaining standards please mam
Much such insurance claim will be shown in the balance sheet ?
mam if I have some doubts then where to contact you.... plz tell🙏🏻🙏🏻🙏🏻🙏🏻
May I know how can I get the notes in telegram please..
mam solve previous year question papers also
Mam , I have a doubt on how interest received from loan given to suppliers will be treated as operating activity and interest received from loan given to subsidiary companies will be treated as investing activity .In what context it is determined? In which entity pov it is concluded?
@b.sanjaaikumar5252
5 ай бұрын
Mam, can you please address my doubt.
@yogeshvyas2047
5 ай бұрын
@@b.sanjaaikumar5252brother all the concepts are explained here?
@pradnyasonawane9843
5 ай бұрын
Hey Listen , when we gave loan to supplier he will use it in production or any other business purpose right and will supply either goods / product which we will purchase it ,so this transaction accordingly will consider as operating therefore the interest which we will receive will be operating income 2nd In subsidiary what we do is invest right? So any transactions with subsidiary will be consider as investing activities therefore interest received from subsidiary will be investment activity
@pradnyasonawane9843
5 ай бұрын
I hope know your doubts are clear
@b.sanjaaikumar5252
5 ай бұрын
@@pradnyasonawane9843 Thanks a lot for your Clarification ,Now I'm clear on the doubts.
Thank you so much AS 10 PLZ from module🙏🙏🙏
@BhavanasOnlineAcademy
6 ай бұрын
Until the new video comes up, you can refer to my previously uploaded videos. There are no changes.
very helpful as per new syllabus, for the already uploaded old lectures please maam take new icai question and answer too
@BhavanasOnlineAcademy
6 ай бұрын
Sure
31:21 mam/ anyone for a decrease in current assets , in the example do we add the amount 100 or 900 ??
@money_magnet_only
3 ай бұрын
Change amt
mam ur lectures are good , really a useful one students ,but please change ur mic ,it gives a blow or husk sound often in between the lectures.....ur voice is clear mam apart from this ...
@BhavanasOnlineAcademy
3 ай бұрын
Noted. Thanks for the feedback 👍
Mam, for Indirect method income tax is first added back and then deducted at last..why is that?
@user-yc5kc5rr1o
4 ай бұрын
added back is provision for tax not tax paid and later tax actually paid is deducted . both may be different amounts in different cases.
@Kottappalli_RDP
4 ай бұрын
@@user-yc5kc5rr1o thank you
Mam .....your old as video is enough for new syllabus?
@BhavanasOnlineAcademy
5 ай бұрын
Yes it’s enough
Mam where we will take short term deposit less then 3 months in direct and indirect method
@BhavanasOnlineAcademy
6 ай бұрын
Cash & cash equivalents
Mam AS 13 as well. Please
Mam we need as 14🙏🏻
Yash Ltd. wants to prepare its cash flow statement. It sold equipment of book value of Rs. 60,000 at a gain of Rs. 8,000. The amount to be reported in its cash flow statement under operating activities is: A.) Nil B.) (8,000) C.) 8,000 D.) 60,000 Answer anyone pls
@kalpakbirdawade6428
4 ай бұрын
D
Mam can u share this pdf ?
@BhavanasOnlineAcademy
4 ай бұрын
It's available on telegram channel
Why exchange gain is added to opening cash and cash equivalents and at the same time deducting from net profit Will you please explain Logic behind this @bhavnasonline academy
@Priya78943
4 ай бұрын
Exchange gain are non cash gain / income hence they are deducted from net profit to nullify effect They are added to closing cash and cash equivalents exclusive of change in exchange rate as there is no cash flow hence exchange is added in notes to reconcile the amounts