⏱TIMESTAMPS 00:00 - Intro 01:13 - Scope of AS 3 02:58 - Concept 10:40 - Cash & Cash Equivalents 12:55 - What is Cash Flow? 17:48 - Classification of Cash Flows : 3 Activities 26:53 - Financial Enterprises 31:16 - Methods of Preparing CFS 32:14 - Direct Method 33:45 - Mini Format 37:43 - Format of Direct Method 47:49 - Indirect Method 01:17:09 - Format of Indirect Method 01:32:54 - Changes in Working Capital 01:53:51 - Extraordinary Items 02:00:02 - Provision for Tax and Tax Paid 02:10:32 - Dividend Paid Adjustment 02:21:18 - Dividend Received Adjustment : Pre & Post 02:32:01 - Depreciation Adjustment 02:43:52 - Profit on Sale Adjustment 02:46:39 - Interest Paid Adjustment 02:48:24 - Fake Adjustment 02:50:20 - Equity Share Capital Adjustment 02:56:33 - Grant Received 03:00:11 - Premium on Redemption Written Off
May the almighty bless you and your team brother. May he grant your wishes. I have an Exam on Monday and I needed this so bad. May the name of the creator of worlds be praised truely
Sir even if u take whole accounts sub of CA inter it would be so great(even we r ready to buy ur paid version)....please come up with other chapters also....we need ur teaching 😭..best faculty in India
Your are best teacher in the world I confidently say this , because your way of teaching is wonderful super duper , it's next level I can't able to explain in words🙏🎉👏👏👏
Sir, you are amazing i didn't saw any teacher teaching like this. Now i think i can do it in this coming attempt. Sir please never stop making teaching videos like this. You are just amazing. Love you and God bless you❤
this video boosted my self-esteem in seconds sir!!! from a commerce student with no aptitude for accountancy, you have made me love accountancy in a jiffy, and i am in awe of how you did it. THANK YOU SO MUCH FOR YOUR PATIENCE, TIME AND ENERGY!!!
I have no words to explain your outstanding teaching level , concept clarification in such a easiest way and explained with logic..May God bless you with so much happiness in your life.
What an Amazing Explanation Done sir Thankyou So much for Considering basics which everyone avoids, i have never understood accounts better than this , thankyou so much again for helping this much students , Sir only one request pls try uploading new videos for other chapters of accounts and other subjects too for CA inter may25 batch .
Wow.... You are explaining everything in a simple way to understand... Thanks doing adv accounts for inter students.... Thanks a lot sir.... Please cover all AS and FS, CFS, Reconstruction and Amalgamation too.... Who are all watching this will be very thankful you... Im wishing you good health and god's blessings will always with you sir....🤝🤝
Thank you for being an inspiring and dedicated teacher. Your teaching made everything so simple, and I'm truly grateful for everything you've done! I kindly request that you upload the Branch Accounting session❤️
Sir, we can attend the classes with full attention because of the way of your teaching and you have Covered all the concept which is required regarding the CFS as well as AS-3 and it's very interesting. If you are going to make videos on Accounting Standards, plz give some update bcoz we have problems in understanding the concept of Some ASs'. Thank you sir 🙏
Thank you so much sir….no words to describe how grateful we are for this…sir one request pls do all the chapters of advance accounting for ca inter it would be a great help…the way u teach each and every concept is mind blowing 🙏🏻…we need more videos on financial statement, amalgamation, buyback,consolidated financial statement, internal reconstruction and branch accounting
Sir thank you so much ...after listening your video I am able to complete the whole chapter in 1 day😮.. literally it will take 1 week for me to complete this chapter with this much clarity ..❤ thank you sir
trully appreciate your effort with minmum resources you provide far better value than the people having fancy setups and paid classes. i still thank you for that I learnt from you in foundation and now in inter continuing conceptual understanding with you why don't you teach as?
thankyou thankyou thankyou thankyouuuuuuuu soooooo much sir, i have my CA exams in another 17 days and this CFS indirect method have been a headache for me, when i saw you have uploaded a video, it made me clear that now it won't be difficult for me. Your videos are helping me from my school and college days and i'm really really thankful to you. thatnkyou so much for all the notes you use in the videos, these are just too lovely and clear. it make topic look easy and simple ... and your handwriting it's superb. Now i'm gonna revise from your videos from my exams and i'm angry at myself that i forgot that i could get a better explanation here. jab jaago tabhi sabera... i'm gonna apply this here. thanks for making this video🥰🥰
I was science student and m from Pakistan and i have done b com and now m doing CMA to clear the base i came to yoir chenal and its blessings.... Thank u so much i was looking for SCF.... ❤
Thank you sir. You really giving out classes which everyone can understand. You made accounting very interesting. Would you please upload more videos on profit and loss statements.
Sir i like ur way of teaching very much 😊can u please upload all accounting standards like a marathon and all illustrations of consolidated financial statements chapter 🙏🙏
Sir can you please solve all illustrations of consolidated financial statements 🙏🙏🙏becoz ur method is different from others but I like ur method only 😊pls sir 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏
@@SahebAcademy you have told that non cash expenses of operating nature does not have any effect if it included in the cash flow statement aur vice versa in both the cases result will be same so how?
Oh yes for example Bad Debt is a non cash expense (of operating nature) It is debited in profit & loss a/c and then debtors balance is also decreased by this So one effect has gone into profit and another effect into asset a/c these two will nullify each other Now in cash flow statement we consider changes in debtors balance (current asset) and bad debts is already adjusted in that. So that is why we don’t do separate treatment of it. But if we do a separate treatment then we also have to make changes in debtors balance and consider that changed balance in working capital changes which would lead to the same answer.
BHAI THU KON HAI 🫂 Teri ENGLISH bhi HINDI jaise lagti hai aur thu FREE me itni mehnath karke itne PYARE notes banaye hai na STUDENTS k liye kya bolu : HAT'S OFF MAN 🫡 THANK YOU BRO 🥹 Bhai thu kya kar raha hai na ye thuze kabhi nahi samjega thu itne EASY WAY me samja raha hai na jaise ye koi 11-12th ka chapter hai bro thu asli KING hai ACC ka 👑 Pahile baat tho thu FREE me q padha raha hai ye nahi samja muzhe par thu itna PREMIUM CONTENT free me de raha hai na iske liye DILSE THANKS BHAI 🙏 EK SUGGESTION HAI : "aap k pas konsi DEGREE hai bus ye REVEL😁 kardo bhai agar aap CA ho tho bhai thik hai par aap agar CA nahi ho aur itni acchi CONCEPTUAL CLARITY de raha ho tho bhai aap BHAGWAN HO"😑
I have doubt sir, listed company will announce buy back of share time to time. So I just want to know movement of that amount in the statement where exactly it will mentioned and how it denoted in the statement. In order to understand pattern or to interpret pattern for buy back
Bro plzz CA inter ka FM bhi padha do.....😢 Plzzz its Little urgent and needed Im just obsessed with your teaching Your way of teaching just attracts our focus...
Sir for changes in working capital the another way of looking it as money is stuck for the time being and C.A is where it is stuck While in C.L is where we had done the same therefore doing the same but increasing are cash in hand due to it... If am right lmk..
Sir Is interest payable for term loan from bank with in 12 months is current liabilities, wether it is taken for calculationg current ratio. if not not why and were its accounted
![[#1] Cash Flow Statement Format [Indirect Method] [AS PER AS - 3] Operating | Investing | Financing](http://i.ytimg.com/vi/x6lYMtmQfYk/mqdefault.jpg)
⏱TIMESTAMPS
00:00 - Intro
01:13 - Scope of AS 3
02:58 - Concept
10:40 - Cash & Cash Equivalents
12:55 - What is Cash Flow?
17:48 - Classification of Cash Flows : 3 Activities
26:53 - Financial Enterprises
31:16 - Methods of Preparing CFS
32:14 - Direct Method
33:45 - Mini Format
37:43 - Format of Direct Method
47:49 - Indirect Method
01:17:09 - Format of Indirect Method
01:32:54 - Changes in Working Capital
01:53:51 - Extraordinary Items
02:00:02 - Provision for Tax and Tax Paid
02:10:32 - Dividend Paid Adjustment
02:21:18 - Dividend Received Adjustment : Pre & Post
02:32:01 - Depreciation Adjustment
02:43:52 - Profit on Sale Adjustment
02:46:39 - Interest Paid Adjustment
02:48:24 - Fake Adjustment
02:50:20 - Equity Share Capital Adjustment
02:56:33 - Grant Received
03:00:11 - Premium on Redemption Written Off
Sir,is short term loans and advances operating asset ?
Is it included in working capital changes?
No
Nobody explains accounting better than you do. Thank you for helping us out.
I was searching your whole channel last week for CFS, may Allah bless you for your work
Ameen. Thanks 😊
You should rename your channel to "i teach your teachers"
😂😂😂😂
For real😂
@@YakkaliJishnu u hears this class??how is it broo??
@@namaragodriva8829 u hears this class??how is it broo??
😂
This is what the clarity actually we needed in cash flow statement from basic..... Complete concept..... Thank you so much Brooo....🙌🙌
Honestly, I have never come across an excellent teacher like you in the globe for Accounting in my entire life of learning (35 years)
May the almighty bless you and your team brother. May he grant your wishes. I have an Exam on Monday and I needed this so bad. May the name of the creator of worlds be praised truely
Thanks😊...All the best for your exam😊👍🏻
😊
Best teacher in the world
Sir even if u take whole accounts sub of CA inter it would be so great(even we r ready to buy ur paid version)....please come up with other chapters also....we need ur teaching 😭..best faculty in India
Perfection at peak level 📈
Its rare to find a good teacher, your content is amazing, thank you Sir.
You have no idea how much this helped me a lot to understand the concept with much clarity. Thank you so much 🎉
Your are best teacher in the world I confidently say this , because your way of teaching is wonderful super duper , it's next level I can't able to explain in words🙏🎉👏👏👏
Sir, you are amazing i didn't saw any teacher teaching like this. Now i think i can do it in this coming attempt. Sir please never stop making teaching videos like this. You are just amazing. Love you and God bless you❤
I will sit for cma inter group 2 exam after 5 days.... Now it is the life changing video for me.. Thank you dada ❤
this video boosted my self-esteem in seconds sir!!! from a commerce student with no aptitude for accountancy, you have made me love accountancy in a jiffy, and i am in awe of how you did it. THANK YOU SO MUCH FOR YOUR PATIENCE, TIME AND ENERGY!!!
Exactly, I'm too very bad at Accountancy but his videos have been a great help!!
I have no words to explain your outstanding teaching level , concept clarification in such a easiest way and explained with logic..May God bless you with so much happiness in your life.
You are most welcome dear😊
What an Amazing Explanation Done sir Thankyou So much for Considering basics which everyone avoids, i have never understood accounts better than this , thankyou so much again for helping this much students , Sir only one request pls try uploading new videos for other chapters of accounts and other subjects too for CA inter may25 batch .
Man !! You are freaking God, Absolute knowledge ka bandar ❤
your are the best and thank you for presenting your videos in English, you have helped the whole world , all the way from Malawi
You are very welcome😊
Wow.... You are explaining everything in a simple way to understand... Thanks doing adv accounts for inter students.... Thanks a lot sir.... Please cover all AS and FS, CFS, Reconstruction and Amalgamation too.... Who are all watching this will be very thankful you... Im wishing you good health and god's blessings will always with you sir....🤝🤝
Most awaiting video 🎉thanks a ton 💐
Thank you sir. You are the best teacher in explaining terms.
No one can explain this concept perfectly than you ❤ thank you so much sir
This is the best accounting lesson. Thank you Sir.
God bless you sir. It would have taken forever to understand the basic things without you
Thank you for being an inspiring and dedicated teacher. Your teaching made everything so simple, and I'm truly grateful for everything you've done!
I kindly request that you upload the Branch Accounting session❤️
Sir, we can attend the classes with full attention because of the way of your teaching and you have Covered all the concept which is required regarding the CFS as well as AS-3 and it's very interesting.
If you are going to make videos on Accounting Standards, plz give some update bcoz we have problems in understanding the concept of Some ASs'.
Thank you sir 🙏
Thank you so much sir….no words to describe how grateful we are for this…sir one request pls do all the chapters of advance accounting for ca inter it would be a great help…the way u teach each and every concept is mind blowing 🙏🏻…we need more videos on financial statement, amalgamation, buyback,consolidated financial statement, internal reconstruction and branch accounting
One of my favorite Channel
So beautiful explained, sir u took alot of effort in making it.
Appreciate 👍 ur hardwork.
That's truly an amazing session 👌👌❤️🙏 Thank so much sir ❤
Bundle of thanks 😊 sir u did such a great job ❤
You have really good teaching skill 😀❤
Excellent crystal clear explanation 🎉🎉🎉
Your notes and way of explanation is amazing even though i don't speak English but I can clearly understand what you are saying.. 🥰
Sir thank you so much ...after listening your video I am able to complete the whole chapter in 1 day😮.. literally it will take 1 week for me to complete this chapter with this much clarity ..❤ thank you sir
Thank you sir for covering every small concept ✨💎💎💎
I'm here for provision for tax .and i get superb level of concept clarity thanku so much sir❤
trully appreciate your effort with minmum resources you provide far better value than the people having fancy setups and paid classes. i still thank you for that I learnt from you in foundation and now in inter continuing conceptual understanding with you
why don't you teach as?
💐🎉😊❤🙏 ಓಂ ಶ್ರೀ ಗುರುಭ್ಯೋ ನಮಃ🙏🙏❤😊🎉💐...
Thank u so much sir... Pls do more videos of CA intermediate
Yeaa 😅😅
Quality content 🔥👍
I like your video very much ,Sir ❤️
thankyou thankyou thankyou thankyouuuuuuuu soooooo much sir, i have my CA exams in another 17 days and this CFS indirect method have been a headache for me, when i saw you have uploaded a video, it made me clear that now it won't be difficult for me. Your videos are helping me from my school and college days and i'm really really thankful to you. thatnkyou so much for all the notes you use in the videos, these are just too lovely and clear. it make topic look easy and simple ... and your handwriting it's superb. Now i'm gonna revise from your videos from my exams and i'm angry at myself that i forgot that i could get a better explanation here. jab jaago tabhi sabera... i'm gonna apply this here.
thanks for making this video🥰🥰
I was science student and m from Pakistan and i have done b com and now m doing CMA to clear the base i came to yoir chenal and its blessings.... Thank u so much i was looking for SCF.... ❤
Literally helpful for CA students.
Such a great gem 💎❤
I really know how to teach,,congrats 🎉😊
WELL EXPLAINED 🌟
Glad you liked it😊
Thank you for starting this concept ❤
Totally appreciate your efforts sir❤😊
you are such a genius. i just love you
You are God of Accounting ngl. My teachers are so trash, doesn't know to solve shit. I'm only passing my accounts exams because of you
Thank you sir. You really giving out classes which everyone can understand. You made accounting very interesting. Would you please upload more videos on profit and loss statements.
#1 Financial Statements - Concept - Easiest Way - Class 11 - By Saheb Academy
ua-cam.com/video/nIvVSAUw_28/v-deo.html
Nice presentation sir I m getting you well thanks.
Very precious video ❤
Plz do more videos on financial management
Thank you for your wonderful teaching
Sir i like ur way of teaching very much 😊can u please upload all accounting standards like a marathon and all illustrations of consolidated financial statements chapter 🙏🙏
Such a Nice explanation!
Thank you very much
Oo so found this 8 days before the examination. Dhanyavaad ❤.
Edit* : may I pls get the rest video parts of the chapter !
Cash Flow Statements Playlist
ua-cam.com/play/PLVjZhvcpvcGrEfCnP6yHBIhjU68UHZJI5.html
@@SahebAcademy Thank You so much. God Bless 💗🕊
Was waiting 😊
Excellent 👌
Thank you so much sir❤
thank you, brother, best teaching.
That's how to make video to make people understand other channels should learn from him
You are Great Sir, plz do for Trust & Society account too.
Thank you sirr❤
Kaas is video padhne ka time hote 😭 in 2010 CMA preparing time
Now i hv no time to see all video but interst to learn 😭😭
Thank you sir 😊
you are awesome bro. hats off u
Thank you so much sir best teacher ❤️
Sir, please make a video on how to enter numbers from a hardcopy without errors.
You are the best forever
Thank you so much ❤
Sir can you please solve all illustrations of consolidated financial statements 🙏🙏🙏becoz ur method is different from others but I like ur method only 😊pls sir 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏
may god bless you thankyou so much sir
thank you so much... do you have video for budgeting?
Please make a similiar video on Schedule 3 as well. With all adjustments ❤
Thank you so much.
Brother are you a CA? How are you explaining this very precisely?
bro please make videos on all Accounting standards ca inter
1:31:25 how the non cash expenses not included have same effect explain if you got ?
Could you please elaborate your doubt?
@@SahebAcademy you have told that non cash expenses of operating nature does not have any effect if it included in the cash flow statement aur vice versa in both the cases result will be same so how?
Oh yes for example
Bad Debt is a non cash expense (of operating nature)
It is debited in profit & loss a/c and then debtors balance is also decreased by this
So one effect has gone into profit and another effect into asset a/c
these two will nullify each other
Now in cash flow statement we consider changes in debtors balance (current asset) and bad debts is already adjusted in that.
So that is why we don’t do separate treatment of it.
But if we do a separate treatment then we also have to make changes in debtors balance
and consider that changed balance in working capital changes
which would lead to the same answer.
Ok understood thanks you soo much
Bhai one doubt more what is the difference between declared dividend and dividend payable
I understand your video sir thankyou so much for meaningful video can you sir share income tax
Sir
In non corporate entity there are 4 levels Or 3 levels as you said ?
Pls clarify
Sir i m getting confused how we know which profits is given in the question net profit after tax or before tax or retained one😢😢
Please send me questions photos through instagram and i will let you know with examples.
Thanku sir ❤
Please teach cost of capital and capital budgeting
BHAI THU KON HAI 🫂
Teri ENGLISH bhi HINDI jaise lagti hai aur thu FREE me itni mehnath karke itne PYARE notes banaye hai na STUDENTS k liye kya bolu : HAT'S OFF MAN 🫡
THANK YOU BRO 🥹
Bhai thu kya kar raha hai na ye thuze kabhi nahi samjega thu itne EASY WAY me samja raha hai na jaise ye koi 11-12th ka chapter hai bro thu asli KING hai ACC ka 👑
Pahile baat tho thu FREE me q padha raha hai ye nahi samja muzhe par thu itna PREMIUM CONTENT free me de raha hai na iske liye DILSE THANKS BHAI 🙏
EK SUGGESTION HAI : "aap k pas konsi DEGREE hai bus ye REVEL😁 kardo bhai agar aap CA ho tho bhai thik hai par aap agar CA nahi ho aur itni acchi CONCEPTUAL CLARITY de raha ho tho bhai aap BHAGWAN HO"😑
I have doubt sir, listed company will announce buy back of share time to time. So I just want to know movement of that amount in the statement where exactly it will mentioned and how it denoted in the statement. In order to understand pattern or to interpret pattern for buy back
How to get these written notes shown in the video? Any pdf link?
Join our Telegram channel to get the PDF lecture notes
t.me/sahebacademy7
Thank you so much
Bro plzz CA inter ka FM bhi padha do.....😢
Plzzz its Little urgent and needed
Im just obsessed with your teaching
Your way of teaching just attracts our focus...
Sir for changes in working capital the another way of looking it as money is stuck for the time being and C.A is where it is stuck
While in C.L is where we had done the same therefore doing the same but increasing are cash in hand due to it...
If am right lmk..
Sir
Is interest payable for term loan from bank with in 12 months is current liabilities, wether it is taken for calculationg current ratio. if not not why and were its accounted
Can you plz make a video on share capital before monday saheb
please get all the accounting standards , of ca intermediate , please sir september attempt
Sir please upload Financial statement topic
please teach CA INTER Accounting standards much needed