Cash flow statement | Basics Part 1 | Class 12 Accounts | 8 Marks | Session 2023-24

In this Video, Sunil Sir has covered the Chapter Cash Flow statement of Accountancy class 12, CBSE.
Furthermore you will learn about Meaning ,Objectives & types of Activities in cash flow statement with respective contents.

Join Our Free WhatsApp channel for Every Chapter Notes Updates Regarding XII BOARDS & CUET

FOLLW THIS COMPLETE PLAYLIST FOR XII ACCOUNTS BOARD EXAM 2024

FOLLW THIS COMPLETE PLAYLIST FOR XII ECONOMICS BOARD EXAM 2024

FOLLW THIS COMPLETE PLAYLIST FOR XII BUSINESS STUDIES BOARD EXAM 2024

Our Telegram Channel Link is
Here you can get free Notes/ PDF and All Important Information
Sunil panda
SPCC application link
Mobile: [phone]
FOR IOS USER Download My institute App and put my Org code : SPCC and Log in Through OTP.
For Laptop/ desktop user
you can register through your laptop/desktop.
Step 2. Enter batch code: SPCC then click on verify button
Step 3. Login with your mobile number

Timecodes
0:00 - Introduction
01:15 - Meaning of Cash Flow.
03:12 - Activities in Cash Flow Statement.
05:20 - Objectives of Cash Flow Statement.
07:45 - Format of Cash Flow Statement.
09:45 - Contents of Investing Activities.
15:00 - Contents of Financing Activities.

HOPE THIS CHANNEL WILL HELP TO SCORE GOOD MARKS
IF YOU FIND IT HELPFUL DO SHARE WITH YOUR CLASS MATES.
BEST WISHES
( SUNIL PANDA )
Cash flow statement | Basics Part 1 | Class 12 Accounts | 8 Marks | Session 2023-24

[AbhijitMandal-vt]

there are three activities in cash flow

1- OPERATING
all items which are not in investing and financing activity are in oprating

2- INVESTING
non current assets + investment

examples 1- purchase and sle of investment or fixed assets
2- interest, divident, rent received
3- goodwill purchase

3- FINANCING
share capital + non current liability

Example 1- issue of share and debenture
2- taking loan
3- redemption of share and debenture
4- intrest, divident paid
5- bank over draft
6- repaid loan


THANK YOU SIR 🙏🙏🙏🙏

[anmolmaheshwari]

Agar sir aapke jaise teacher school me ho to 1, 1 baccha top kreey sir . Aapki liability hmeshaa rhegi hmare uper❤❤

[kumarkomal]

Under investment activity all the activities related to non current assets and investments will be included.
Under financing activity all the activities related to share, debenture, loam, bank overdraft will be included.
Thanks sir for being with us throughout this journey.

[adityadargad]

19:58
1. Investing activity :-
a. Loan given (-)
b. Investment (-)
c. Fixed assest sold (+)
d. Fixed asset purchased (-)
e. Interest accured from investmemt and loan (+)


2. Financing Activity :-
a. Loan taken (+)
b. Intrest paid (-)
c. Issue of shares (+)
d. Issue of debenture (+)
e. Redemption (-)
f. Increase in bank overdraft(+)
g. Decrese in bank overdraft (-)

3. Operating Activity :-
All other items that had not came under the finamcing and investing activity that comes under operating activity.

[jashanjot]

Sir We know You definitely Complete this Chapter Gorgeously, In our Brain ⭐

[rsanimeofficial]

Operating activities :
Other items which are not
Included in investing & financing activities
, less:increase in current asset
Decrease in current liabilities
Add: decrease in current asset
increase in current liabilities

Investing Activities :
Non-current asset/fixed asset, investing activities

Financing activities :
Share, debenture, loan and bank overdraft

[alishajahan]

Investing
Fixed assets (non current assets)+ investment

Financing
Shares+ debentures+ loan+ bank overdraft

[GarvitMishra-fues]

Everything Related to Non-Current Assets and Investments: part of INVESTING ACTIVITIES

Everything Related to Share Capital (excluding R/S) and Non-Current Liabilities: part of FINANCING ACTIVITIES

Rest: part of OPERATING ACTIVITIES


#INVESTING ACTIVITY
+Sale of fixed assets/non-current assets
+Sale of investments
-Purchase of fixed assets/non-current assets
-Purchase of investments
+Interest income/Dividend received/Rent received (returns on investment made)
-GW purchased
+Loan given

*+: Inflow of Cash, -: Outflow of Cash*


#FINANCING ACTIVITY
+Issue of shares (whether equity or preference)
+Issue of debentures
+Loan taken
+Increase in Bank O/D
-Redemption of shares
-Redemption of debentures
-Loan repaid
-Dividend paid
-Decrease in Bank O/D

*+: Inflow of Cash, -: Outflow of Cash*

[arnav]

Comment Ganapati bappa morya otherwise you will be responsible for your result

[huhhhno]

Share, debentures, bod, loan - financing activities
Sales/purchase, int inc, goodwill purchase, rent received - investing activities

[Unknown-oyo]

Investing activities includes Fixed assets and investmnet

Financing activities includes shares, debentures, loan, bank od

[shagunsharma]

Everyone pls do like to the video of sunil sir as the views are more than the likes ..
Pls don't forget to like he is literally giving his best Thnkyu so much sir for all ur efforts

[UnnatiShah-hi]

Investing activities= non current asset + investments

Financing activities= sharecapital + non current liabilities

[GulwinderSingh-yshw]

There are three activities in cash flow statement
1. Investing, 2. financing, 3.operating
In investing it includes fixed assets and investing
In financing includes share capital and current liabilities

[SantoshTiwari-zm]

Share holder fund, Non current liabilities - Financing activity

[Siya_Sharma_]

Sir u r really very hard working means event se aate hi aapne video bhi post kardi

[shagunsharma]

Sir you are really very hardworking ....

[artlover]

Investing activicty -
1.Sale and purchase of fixed assets and investment
2.purchase and write off of goodwill
3.interest/divident/rent recieved

Financing activicties
1.issue and redemption of shares
2.issue and redemption of debenture
3.repayment of loan
4. Interest/divident/rentpaid

[Arsene_co]

19:55 Financing Activities
Share+Debentures+loan
Bank overdraft

Investing Activities
Fixed assets+ investment

[Avnigarg]

Investing activities - related to fixed assets and investments
Financing -shares, loan, debentures, increase in overdraft+
Decrease in overdraft
-Summary of this class😊