CMA Inter FM | Fund Flow & Cash Flow Statement | One Shot Revision | For Dec 26 Exams | SJC

✅ Download FM Class Notes PDF from here - ✅ Download FM DJB Book Soft Copy from here - ✅ Enroll for CMA Inter FM Crash Course from here : ✅ Join CMA Inter SSBC Whats Group from here - ✅ Join LMRB & Super 50 from here - ✅ Check CMA Inter & Final Revision Schedule from here - ✅ Get your CMA Inter DJB Hard Copy from here : ━━━━━━━━━━━━━━━━━━━━━━ Timestamps: 00:00 – Introduction & Class Overview 01:10 – Fund Flow Statement (FFS): Core Concepts & Fundamentals 16:35 – Steps to Prepare a Fund Flow Statement 22:45 – Ledger Adjustments: Fixed Assets & Depreciation 28:15 – Handling Accumulated Depreciation & Asset Disposal 41:00 – Adjustments for Proposed Dividend & Provision for Tax 44:15 – Working Capital Changes: Sources vs. Applications of Funds 49:00 – Calculating Funds from Operations (FFO) 52:55 – Comprehensive Practical Problem: Fund Flow Statement 01:23:10 – Cash Flow Statement (CFS): Purpose & Regulatory Standards (AS 3 / Ind AS 7) 01:29:40 – Classification: Operating, Investing, & Financing Activities 01:34:25 – Cash Flow from Operating Activities: Direct vs. Indirect Method 01:39:00 – Cash Flow from Investing & Financing Activities Overview 01:40:15 – Practical Problem: Cash Flow from Operating Activities 01:50:00 – Practical Problem: Cash Flow from Investing Activities 02:01:45 – Comprehensive Problem: Complete Cash Flow Statement 02:14:55 – Exam Preparation Strategy & Next Steps ━━━━━━━━━━━━━━━━━━━━━━ This is a revision video of CMA Inter FM by CA Anirudh Singhania Sir for Dec 26 Exams.Revise Fund Flow and Cash Flow Statements in one shot with important concepts, key differences, and exam-oriented problem-solving techniques for your CMA Inter December 2026 exams. Prepare smartly with SJC! ━━━━━━━━━━━━━━━━━━━━━━ 🚀 CMA Crash Course – Kam Samay, Badi Taiyari Build your confidence in just 3 months through a unique learning format featuring: 📘 Concept Discussions 📝 Paper Solving Sessions 🎯 Super 50 Questions ✅ 5 Tests per Subject Enroll Now 🎓 CMA Intermediate Crash Course 🔗 🎓 CMA Final Crash Course 🔗 ━━━━━━━━━━━━━━━━━━━━━━ 📚 CMA Master Class – Self Study Dose Why pay for full coaching if you can prepare effectively through self-study? Get expert guidance, structured learning, and self-study support with SJC Master Class, available exclusively on the SJC Digital App. 📲 Download the SJC Digital App: ━━━━━━━━━━━━━━━━━━━━━━ 🌟 Super Success Batch – Complete CMA Preparation System Prepare comprehensively with: In-depth Conceptual Classes Weekly Progress Tracking Crash Course Access Mock Tests Unlimited Views Validity Till Your Exam Attempt ✅ Enroll in the Super Success Batch for CMA Intermediate through the SJC Digital App: 📲 ━━━━━━━━━━━━━━━━━━━━━━ Enroll in CMA Dec 26 Mock Test: 👉Enroll for CMA Inter MTS : 👉Enroll for CMA Final MTS: ━━━━━━━━━━━━━━━━━━━━━━ 🎁 Free Resources for CMA Students Join our Exam-Term Specific WhatsApp Group to receive: 📖 Free Notes 📢 Important Updates 🎥 Guidance Sessions 🎯 Exam Strategies Fill the form here: 🔗 ━━━━━━━━━━━━━━━━━━━━━━ 📞 Free Personalized Guidance Connect with an SJC CMA Expert and receive a callback within 24 hours. 📝 Fill the Enquiry Form: 🔗 OR 📲 WhatsApp Us: 🌐 Website: =========================================================================== Follow us: Subscribe to our SJC YouTube Channel and press the bell icon to get all the updates Follow us on Facebook - Follow us on Instagram - Follow us on Telegram - Follow us on Whatsapp - ========================================================================== #sjc #casatishjalan #cma #cmaclassesinkolkata #bestclassesinkolkata #bestclassesforcostinginindia #bestclassesforscmpeinindia #bestrevisionclassesforcainter #bestrevisionclassesforcmainter #bestrevisionclassesforcmafinal #satishjalanclasses #bestcmafaculty #bestcmamentor #bestonlineclasses #bestpendriveclasses #bestrevisionclasses #bestmarathon #cmaguru #fm #fmrevision #cmainterfmrevision #cmainterfm #fmrevisiondec26 #cmainterfmrevisiondec26