Ch 3 · AS-3 Cash Flow Statement

📘 Core concepts

1. 1Cash flows classified into Operating, Investing, Financing activities.
2. 2Operating: principal revenue-producing activities (sales, payments to suppliers, taxes).
3. 3Investing: purchase/sale of PPE, investments, loans given.
4. 4Financing: capital raising, dividends paid, borrowing repayments.
5. 5Direct vs Indirect method — only difference in operating section.