Ch 3 · AS-3 Cash Flow Statement

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

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Concept

🗺️ Chart summary

Cash Flow Statement
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   Operating  -- Net Profit + non-cash + WC changes
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   Investing  -- PPE, investments (in/out)
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   Financing  -- Equity, debt, dividend
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   Net Change in Cash = Opening Cash + flows

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