CV
Sign in

Accounting

Ch 3 · AS-3 Cash Flow Statement

5 concept points · 3 formulas · 4 exam-critical points.

📘
Concept
🗺️
Chart Summary
🧮
Formula Sheet
⭐
Important Points

🧮 Formula sheet

  1. 1.Indirect: Operating CF = PBT + Non-cash items + Non-operating ± WC changes − Tax paid
  2. 2.Net Cash Flow = Operating + Investing + Financing
  3. 3.Closing Cash = Opening Cash + Net Cash Flow

Want more depth on formula sheet?

Make it click

← All chapters