Скачать или смотреть Class 12 Accounting: Cash Flow Statement Part 1 | Full Chapter Explanation

Welcome to English Guide!
In this video, we cover Class 12 Accountancy – Cash Flow Statement (Part 1) in a simple and easy-to-understand way. You’ll learn the meaning, importance, format, and step-by-step calculation of a cash flow statement, especially focusing on Cash Flow from Operating Activities as per the latest CBSE / NEB syllabus 2025.

📘 Topics Covered:

Meaning and Objective of Cash Flow Statement

Classification of Activities (Operating, Investing, Financing)

Format of Cash Flow Statement (As per Accounting Standard 3)

Step-by-Step Process to Calculate Cash Flow from Operating Activities

Adjustments for Non-Cash and Non-Operating Items

Changes in Working Capital

Practical Example of Operating Activities Calculation

This video will help you score full marks in your Class 12 Accounts board exams and build a clear understanding of financial statement analysis.