“CUET Accounts Notes by Artham Resources: Chapter 13 – Cash Flow Statement. Covers the preparation and interpretation of the cash flow statement, focusing on cash inflows, outflows, and their impact on liquidity.”
Content of Chapter 13 – Cash Flow Statement:
- Introduction to Cash Flow Statement
- Purpose and Importance of Cash Flow Statement
- Classification of Cash Flows: Operating, Investing, and Financing Activities
- Preparation of Cash Flow Statement: Direct and Indirect Methods
- Analysis of Cash Flows: Operating Cash Flow Ratio, Cash Flow to Debt Ratio
- Interpretation of Cash Flow Statement for Financial Decision-Making
- Limitations and Challenges in Cash Flow Analysis
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