Advanced Adjustments: Pre-Acquisition Dividends, CRR, Non-Cash Debentures, Hidden Interest, and Depreciation as Balancing Figure
· Chapter
Cash Flow Statement (AS 3)
12 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Cash Flow Statement for a Sole Proprietorship
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3
Cash Flow from Operating Activities — Direct Method
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4
Cash Flow from Operating Activities — Indirect Method
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5
Debenture Redemption with Premium and Accrued Interest
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6
Hidden Adjustment — Interest on Debentures
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7
Indirect Method: Reconciling PBT to Cash Flow from Operating Activities
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8
Investing and Financing Activities – Classification and Computation
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9
Ledger Working: Dividend Payable Account and Provision for Tax Account
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10
Operating Activities – Indirect Method
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11
Securities Premium, Preference Share Redemption, and Non-Cash Share Issues in CFS
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12
Working Notes – T-Account Technique for Deriving Cash Flows
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