Cash Flow Statement
Madhya Pradesh Board · Class 12 · Accountancy
Quick revision notes for Cash Flow Statement — Madhya Pradesh Board Class 12 Accountancy. Key concepts, formulas, and definitions for last-minute revision.
Key Topics to Revise
Introduction to Cash Flow Statement
- Third important financial statement after Balance Sheet and Income Statement
- Shows actual cash movements (inflows and outflows) during a specific period
- Prepared according to Accounting Standard-3 (AS-3) under Companies Act 2013
Classification of Activities
- All cash flows classified into three categories: Operating, Investing, and Financing
- Classification helps users assess impact on financial position
- Same activity may be classified differently for different enterprises
Operating Activities - Detailed Classification
- Cash receipts from sale of goods and rendering services
- Cash receipts from royalties, fees, commissions
- Cash payments to suppliers and employees
Investing Activities - Detailed Classification
- Cash payments to acquire fixed assets and intangibles
- Cash payments to acquire shares/debt instruments (not for trading)
- Cash advances and loans to third parties (except for financial enterprises)
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