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CBSE - Class 12 - Accountancy - Term 2 - Cash Flow Statement

Meaning, objectives and preparation (as per AS 3 (Revised) (Indirect Method only) Scope: (i) Adjustments relating to depreciation and amortization, profit or loss on sale of assets including investments, dividend (both final and interim) and tax. (ii) Bank overdraft and cash credit to be treated as short term borrowings. (iii) Current Investments to be taken as Marketable securities unless otherwise specified.

Online test class 12 accountancy students available. Meaning, objectives and preparation (as per AS 3 (Revised) (Indirect Method only) Scope: (i) Adjustments relating to depreciation and amortization, profit or loss on sale of assets including investments, dividend (both final and interim) and tax. (ii) Bank overdraft and cash credit to be treated as short term borrowings. (iii) Current Investments to be taken as Marketable securities unless otherwise specified.

Term 2 - Cash Flow Statement

Meaning, objectives and preparation (as per AS 3 (Revised) (Indirect Method only) Scope: (i) Adjustments relating to depreciation and amortization, profit or loss on sale of assets including investments, dividend (both final and interim) and tax. (ii) Bank overdraft and cash credit to be treated as short term borrowings. (iii) Current Investments to be taken as Marketable securities unless otherwise specified.



Online test class 12 accountancy students available. Meaning, objectives and preparation (as per AS 3 (Revised) (Indirect Method only) Scope: (i) Adjustments relating to depreciation and amortization, profit or loss on sale of assets including investments, dividend (both final and interim) and tax. (ii) Bank overdraft and cash credit to be treated as short term borrowings. (iii) Current Investments to be taken as Marketable securities unless otherwise specified.

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