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Concepts · CA Intermediate/Accounting

Accounting

Ch 3 · AS-3 Cash Flow Statement

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

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Concept
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Chart Summary
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Formula Sheet
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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

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