Cash Flow Statement One Shot | Direct & Indirect Method | CMA Inter Group 2 | Full Revision

Cash Flow Statement One Shot Revision for CMA Inter Group 2 — Paper 10 Corporate Accounting. This video covers ALL concepts of Cash Flow Statement from scratch — Operating, Investing and Financing activities, both the Direct and Indirect Method — along with three fully solved important questions, so you can revise the entire chapter in one sitting before your exam. 📚 What you'll learn in this One Shot: ✔ Meaning of Cash Flow Statement and its three activities — Operating, Investing, Financing ✔ Investing Activities — everything related to Fixed Assets and Long-Term Investments ✔ Financing Activities — everything related to Share Capital and Loans/Borrowings ✔ Operating Activities and how it's the residual category ✔ Direct Method — full format with cash sales, collections, payments ✔ Indirect Method — starting from Net Profit and working back ✔ Working Capital Adjustments — increase/decrease in current assets and liabilities ✔ Finding Net Profit when not directly given (using Reserves, P&L, Dividend changes) ✔ Treatment of Provision for Tax, Depreciation, Amortisation ✔ Interim vs Final Dividend treatment ✔ Non-cash transactions (asset purchased via shares/debentures) ✔ Grant Received — Revenue nature vs Capital nature ✔ Extraordinary items and Premium on Redemption treatment ✔ Three fully solved practical questions — Direct Method sum, a flawed cash flow correction sum, and a Comparative Balance Sheet sum ✔ Common mistakes students make in this chapter and how to avoid them 👨‍🏫 Taught by: Abhimanyyu Agarrwal 📖 Course: CMA Intermediate Group 2 📄 Paper: Paper 10 – Corporate Accounting 🙋 Frequently Asked Questions: Q1. What are the three activities in a Cash Flow Statement? A. A Cash Flow Statement classifies all cash inflows and outflows into Operating Activities, Investing Activities, and Financing Activities, as required under AS 3. Q2. What is the difference between the Direct Method and Indirect Method of Cash Flow Statement? A. The Direct Method calculates cash flow from operating activities using actual cash receipts and payments like cash sales and cash purchases, whereas the Indirect Method starts from net profit and adjusts it for non-cash and non-operating items and working capital changes. Q3. How do you treat depreciation in a Cash Flow Statement? A. Depreciation is a non-cash expense already deducted while arriving at net profit, so it is added back under operating activities when using the Indirect Method. Q4. Is short-term investment part of Investing Activities? A. No, short-term investments such as marketable securities or temporary investments are treated as Cash Equivalents, not as Investing Activities, which only cover long-term investments. Q5. Is Cash Flow Statement an important chapter for CMA Inter Group 2? A. Yes, this chapter carries significant weightage in CMA Inter Paper 10 Corporate Accounting and questions using both the Direct and Indirect Method appear regularly. ⏱ Timestamps: 0:00 Introduction — What is Cash Flow Statement? 1:00 Investing Activities 2:40 Financing Activities 4:55 Operating Activities — Direct vs Indirect Method 6:31 Direct Method — Format Overview 7:26 Sum 1: Shyam Ltd — Direct Method Full Solution 22:04 Indirect Method — Key Differences & Adjustments 25:39 Finding Net Profit When Not Given 35:33 Sum 2: James Ltd — Correcting a Flawed Cash Flow 51:35 Sum 3: Comparative Balance Sheet — Full Solution 1:06:05 Final Tally & Closing 🔔 Subscribe for more One Shot Revisions of CMA Inter Group 1 & Group 2 — Financial Accounting, Corporate Accounting & more, only on this channel! 📲 Follow for updates: 📚 Join Our CMA Intermediate Classes 👉 Modes: Face-to-Face (Kolkata), Live Online, Google Drive, and Pendrive 📞 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: / 🌐 𝐕𝐢𝐬𝐢𝐭: ‎🌐 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩 𝐂𝐡𝐚𝐧𝐧𝐞𝐥: 🌐 𝐓𝐞𝐥𝐞𝐠𝐫𝐚𝐦: 🌐 𝐈𝐧𝐬𝐭𝐚𝐠𝐫𝐚𝐦: 🎁 EXCLUSIVE GIFT FOR YOU: Stop making messy notes! Download my premium, exam-ready Handwritten Notes for this chapter completely FREE here: #CMAInter #CashFlowStatement #CorporateAccounting