Cash Flow Statement
In the NCERT Accountancy textbook for Class 12, this topic follows cash through operating, investing and financing activities as required under Accounting Standard 3 (AS-3) for company reporting. You learn what counts as cash and cash equivalents, how non cash items and working capital changes convert operating profit into cash from operations under the indirect method, and how purchase of assets, sale of investments, borrowings, dividends and interest fit their own sections. The lesson ends with a complete statement format, so learners can trace solvency and liquidity beyond accrual profit.
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