Analysis of Financial Statements

Class 12th Chapters

10. Financial Statement of a Company
11.Financial Statements Analysis & Tools
12. Accounting Ratios
13. Cash Flow Statement

Financial Statement of a Company

Topic – 1 | FINANCIAL STATEMENTS

Video Lectures [1]

Study Material & Notes

Topic – 2 | FORMAT OF BALANCE SHEET

Video Lectures [2]

Study Material & Notes

Topic – 3 | FORMAT OF PROFIT AND LOSS ACCOUNT

Video Lectures [2]

Study Material & Notes

Topic – 4 | CONTENTS OF THE BALANCE SHEET

Video Lectures [1]

Study Material & Notes

Category	Main Head	Sub-Head	Item
Liability	Shareholders’ Funds	Share Capital	Equity Shares
Liability	Shareholders’ Funds	Share Capital	Preference Shares
Liability	Shareholders’ Funds	Share Capital	Calls-in-Arrears (Less)
Liability	Shareholders’ Funds	Reserves and Surplus	Forfeited Shares
Liability	Shareholders’ Funds	Reserves and Surplus	Capital Reserve
Liability	Shareholders’ Funds	Reserves and Surplus	Capital Redemption Reserve
Liability	Shareholders’ Funds	Reserves and Surplus	Securities Premium Reserve
Liability	Shareholders’ Funds	Reserves and Surplus	Debentures redemption Reserve
Liability	Shareholders’ Funds	Reserves and Surplus	Revaluation Reserve
Liability	Shareholders’ Funds	Reserves and Surplus	Shares Options Outstanding Amount
Liability	Shareholders’ Funds	Reserves and Surplus	Other Reserves
Liability	Shareholders’ Funds	Reserves and Surplus	Surplus i.e., Balance in Statement of Profit and Loss (Profit/Loss)
Liability	Non-Current Liabilities	Long-term Borrowings	Debentures
Liability	Non-Current Liabilities	Long-term Borrowings	Bonds
Liability	Non-Current Liabilities	Long-term Borrowings	Term Loan from Bank/Others
Liability	Non-Current Liabilities	Long-term Borrowings	Public Deposits
Liability	Non-Current Liabilities	Long-term Borrowings	Other Loans and Advances
Liability	Non-Current Liabilities	Deferred Tax Liabilities (Net)	Deferred Tax Liabilities
Liability	Non-Current Liabilities	Deferred Tax Liabilities (Net)	Deferred Tax Assets
Liability	Non-Current Liabilities	Other Long-term Liabilities	Premium Payable on Redemption of Preference Shares
Liability	Non-Current Liabilities	Long-term Provisions	Premium Payable on Redemption of Debentures
Liability	Non-Current Liabilities	Long-term Provisions	Provision for Employees Retirement Benefits
Liability	Non-Current Liabilities	Long-term Provisions	Provision for Gratuity
Liability	Non-Current Liabilities	Long-term Provisions	Provision for Earned Leaves
Liability	Non-Current Liabilities	Long-term Provisions	Provision for Warranty Claims
Liability	Current Liabilities	Short-term Borrowings	Loans repayable on demand
Liability	Current Liabilities	Short-term Borrowings	Bank Overdraft
Liability	Current Liabilities	Short-term Borrowings	Cash Credit from Banks
Liability	Current Liabilities	Short-term Borrowings	Current Maturities of Long-Term Debts
Liability	Current Liabilities	Short-term Borrowings	Loans repayable within 12 months
Liability	Current Liabilities	Short-term Borrowings	Deposits
Liability	Current Liabilities	Short-term Borrowings	Other Loans and Advances
Liability	Current Liabilities	Trade Payables	Sundry Creditors
Liability	Current Liabilities	Trade Payables	Bills Payable
Liability	Current Liabilities	Other Current Liabilities	Interest Accrued but not due on Borrowings
Liability	Current Liabilities	Other Current Liabilities	Interest Accrued and due on Borrowings
Liability	Current Liabilities	Other Current Liabilities	Income received in advance
Liability	Current Liabilities	Other Current Liabilities	Unpaid Dividends
Liability	Current Liabilities	Other Current Liabilities	Excess application money refundable and interest thereon
Liability	Current Liabilities	Other Current Liabilities	Unpaid matured deposits and interest accrued thereon
Liability	Current Liabilities	Other Current Liabilities	Unpaid matured debentures and interest accrued thereon
Liability	Current Liabilities	Other Current Liabilities	Calls-in-Advance
Liability	Current Liabilities	Other Current Liabilities	Outstanding Expenses
Liability	Current Liabilities	Other Current Liabilities	Provident Funds Payable
Liability	Current Liabilities	Other Current Liabilities	ESI Payable
Liability	Current Liabilities	Other Current Liabilities	Other Payables within Operating Cycle/12 months
Liability	Current Liabilities	Short-term Provisions	Provision for Employee Benefits (within Operating Cycle/12 months)
Liability	Current Liabilities	Short-term Provisions	Provision for Expenses (within Operating Cycle/12 months)
Liability	Current Liabilities	Short-term Provisions	Provision for Tax (within Operating Cycle/12 months)
Liability	Current Liabilities	Short-term Provisions	Other Provisions (within Operating Cycle/12 months)
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets	Property Plant & Equipments
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets	Intangible Assets
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets	Capital Work in Progress
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets	Intangible Assets under Development
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Land
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Building
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Machinery
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Furniture & Fixtures
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Computers
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Vehicles
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Office Equipment
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Goodwill
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Brands
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Trademarks
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Computer Software
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Mining Rights
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Copy Rights
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Patents
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Licenses
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Franchise
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Capital Work in Progress	Tangible Assets under Construction
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets under Development	Patents under Development
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets under Development	Intellectual Property rights under Development
Assets	Non-Current Assets	Non-Current Investments	Investments in Property (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Equity Instruments (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Preference Shares (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Government or Trust Securities (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Debentures (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Bonds (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Mutual Funds (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Partnership Firms (to be sold after 12 months)
Assets	Non-Current Assets	Deferred Tax Assets (Net)	Deferred Tax Assets (Net)
Assets	Non-Current Assets	Long-term Loan and Advances	Capital Advances (for tangible/intangible assets)
Assets	Non-Current Assets	Long-term Loan and Advances	Long-term Loans to Employees
Assets	Non-Current Assets	Long-term Loan and Advances	Long-term Advances to Vendors
Assets	Non-Current Assets	Other Non-current Assets	Security Deposits given (> 12 months/Operating Cycle)
Assets	Non-Current Assets	Other Non-current Assets	Long-term Trade Receivables (> 12 months/Operating Cycle)
Assets	Non-Current Assets	Other Non-current Assets	Unamortized Expenses/Losses
Assets	Non-Current Assets	Other Non-current Assets	Insurance Claims Recoverable
Assets	Current Assets	Current Investments	Investments in Equity Instruments (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Preference Shares (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Government or Trust Securities (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Debentures (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Bonds (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Mutual Funds (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Partnership Firms (to be sold within 12 months)
Assets	Current Assets	Inventories	Raw Materials
Assets	Current Assets	Inventories	Work-in-Progress
Assets	Current Assets	Inventories	Finished Goods
Assets	Current Assets	Inventories	Stock-in-Trade
Assets	Current Assets	Inventories	Goods Purchased for Trading
Assets	Current Assets	Inventories	Stores & Spares
Assets	Current Assets	Inventories	Loose Tools
Assets	Current Assets	Trade Receivables	Debtors
Assets	Current Assets	Trade Receivables	Provision for Doubtful Debts
Assets	Current Assets	Trade Receivables	Bills Receivables
Assets	Current Assets	Cash and Cash Equivalents	Cash in hand
Assets	Current Assets	Cash and Cash Equivalents	Credit Balance as per Bank Accounts
Assets	Current Assets	Cash and Cash Equivalents	Cheques in hand
Assets	Current Assets	Cash and Cash Equivalents	Drafts in hand
Assets	Current Assets	Cash and Cash Equivalents	Fixed Deposits with Banks
Assets	Current Assets	Short-term Loans and Advances	Loans and Advances realized within 12 months/Operating Cycle
Assets	Current Assets	Other Current Assets	Prepaid Expenses
Assets	Current Assets	Other Current Assets	Accrued Income
Assets	Current Assets	Other Current Assets	Dividend Receivable
Assets	Current Assets	Other Current Assets	Advance Taxes

Quiz [2]

Topic – 5 | Interest on Debentures:

Video Lectures [1]

Study Material & Notes

Quiz [2]

Topic – 6 | Writing Off Discount/Loss on Issue of Debentures:

Video Lectures [1]

Study Material & Notes

Quiz [2]

Multiple Choice Questions (MCQs)

Past Year Question Papers with solutions

Financial Statements Analysis & Tools

Topic – 1 | FINANCIAL STATEMENTS ANALYSIS

Video Lectures [1]

Study Material & Notes

Topic – 2 | COMPARATIVE STATEMENTS

Video Lectures [1]

Study Material & Notes

Topic – 3 | COMMON SIZE STATEMENTS

Video Lectures [1]

Study Material & Notes

Topic – 4 | CONTENTS OF THE BALANCE SHEET

Video Lectures [1]

Study Material & Notes

Category	Main Head	Sub-Head	Item
Liability	Shareholders’ Funds	Share Capital	Equity Shares
Liability	Shareholders’ Funds	Share Capital	Preference Shares
Liability	Shareholders’ Funds	Share Capital	Calls-in-Arrears (Less)
Liability	Shareholders’ Funds	Reserves and Surplus	Forfeited Shares
Liability	Shareholders’ Funds	Reserves and Surplus	Capital Reserve
Liability	Shareholders’ Funds	Reserves and Surplus	Capital Redemption Reserve
Liability	Shareholders’ Funds	Reserves and Surplus	Securities Premium Reserve
Liability	Shareholders’ Funds	Reserves and Surplus	Debentures redemption Reserve
Liability	Shareholders’ Funds	Reserves and Surplus	Revaluation Reserve
Liability	Shareholders’ Funds	Reserves and Surplus	Shares Options Outstanding Amount
Liability	Shareholders’ Funds	Reserves and Surplus	Other Reserves
Liability	Shareholders’ Funds	Reserves and Surplus	Surplus i.e., Balance in Statement of Profit and Loss (Profit/Loss)
Liability	Non-Current Liabilities	Long-term Borrowings	Debentures
Liability	Non-Current Liabilities	Long-term Borrowings	Bonds
Liability	Non-Current Liabilities	Long-term Borrowings	Term Loan from Bank/Others
Liability	Non-Current Liabilities	Long-term Borrowings	Public Deposits
Liability	Non-Current Liabilities	Long-term Borrowings	Other Loans and Advances
Liability	Non-Current Liabilities	Deferred Tax Liabilities (Net)	Deferred Tax Liabilities
Liability	Non-Current Liabilities	Deferred Tax Liabilities (Net)	Deferred Tax Assets
Liability	Non-Current Liabilities	Other Long-term Liabilities	Premium Payable on Redemption of Preference Shares
Liability	Non-Current Liabilities	Long-term Provisions	Premium Payable on Redemption of Debentures
Liability	Non-Current Liabilities	Long-term Provisions	Provision for Employees Retirement Benefits
Liability	Non-Current Liabilities	Long-term Provisions	Provision for Gratuity
Liability	Non-Current Liabilities	Long-term Provisions	Provision for Earned Leaves
Liability	Non-Current Liabilities	Long-term Provisions	Provision for Warranty Claims
Liability	Current Liabilities	Short-term Borrowings	Loans repayable on demand
Liability	Current Liabilities	Short-term Borrowings	Bank Overdraft
Liability	Current Liabilities	Short-term Borrowings	Cash Credit from Banks
Liability	Current Liabilities	Short-term Borrowings	Current Maturities of Long-Term Debts
Liability	Current Liabilities	Short-term Borrowings	Loans repayable within 12 months
Liability	Current Liabilities	Short-term Borrowings	Deposits
Liability	Current Liabilities	Short-term Borrowings	Other Loans and Advances
Liability	Current Liabilities	Trade Payables	Sundry Creditors
Liability	Current Liabilities	Trade Payables	Bills Payable
Liability	Current Liabilities	Other Current Liabilities	Interest Accrued but not due on Borrowings
Liability	Current Liabilities	Other Current Liabilities	Interest Accrued and due on Borrowings
Liability	Current Liabilities	Other Current Liabilities	Income received in advance
Liability	Current Liabilities	Other Current Liabilities	Unpaid Dividends
Liability	Current Liabilities	Other Current Liabilities	Excess application money refundable and interest thereon
Liability	Current Liabilities	Other Current Liabilities	Unpaid matured deposits and interest accrued thereon
Liability	Current Liabilities	Other Current Liabilities	Unpaid matured debentures and interest accrued thereon
Liability	Current Liabilities	Other Current Liabilities	Calls-in-Advance
Liability	Current Liabilities	Other Current Liabilities	Outstanding Expenses
Liability	Current Liabilities	Other Current Liabilities	Provident Funds Payable
Liability	Current Liabilities	Other Current Liabilities	ESI Payable
Liability	Current Liabilities	Other Current Liabilities	Other Payables within Operating Cycle/12 months
Liability	Current Liabilities	Short-term Provisions	Provision for Employee Benefits (within Operating Cycle/12 months)
Liability	Current Liabilities	Short-term Provisions	Provision for Expenses (within Operating Cycle/12 months)
Liability	Current Liabilities	Short-term Provisions	Provision for Tax (within Operating Cycle/12 months)
Liability	Current Liabilities	Short-term Provisions	Other Provisions (within Operating Cycle/12 months)
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets	Property Plant & Equipments
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets	Intangible Assets
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets	Capital Work in Progress
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets	Intangible Assets under Development
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Land
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Building
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Machinery
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Furniture & Fixtures
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Computers
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Vehicles
Assets	Non-Current Assets	Property, Plant and Equipment and Intangible Assets-Property Plant & Equipments	Office Equipment
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Goodwill
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Brands
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Trademarks
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Computer Software
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Mining Rights
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Copy Rights
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Patents
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Licenses
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets	Franchise
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Capital Work in Progress	Tangible Assets under Construction
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets under Development	Patents under Development
Assets	Non-Current Assets	Property, Plant & Equipment and Intangible Assets-Intangible Assets under Development	Intellectual Property rights under Development
Assets	Non-Current Assets	Non-Current Investments	Investments in Property (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Equity Instruments (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Preference Shares (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Government or Trust Securities (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Debentures (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Bonds (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Mutual Funds (to be sold after 12 months)
Assets	Non-Current Assets	Non-Current Investments	Investments in Partnership Firms (to be sold after 12 months)
Assets	Non-Current Assets	Deferred Tax Assets (Net)	Deferred Tax Assets (Net)
Assets	Non-Current Assets	Long-term Loan and Advances	Capital Advances (for tangible/intangible assets)
Assets	Non-Current Assets	Long-term Loan and Advances	Long-term Loans to Employees
Assets	Non-Current Assets	Long-term Loan and Advances	Long-term Advances to Vendors
Assets	Non-Current Assets	Other Non-current Assets	Security Deposits given (> 12 months/Operating Cycle)
Assets	Non-Current Assets	Other Non-current Assets	Long-term Trade Receivables (> 12 months/Operating Cycle)
Assets	Non-Current Assets	Other Non-current Assets	Unamortized Expenses/Losses
Assets	Non-Current Assets	Other Non-current Assets	Insurance Claims Recoverable
Assets	Current Assets	Current Investments	Investments in Equity Instruments (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Preference Shares (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Government or Trust Securities (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Debentures (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Bonds (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Mutual Funds (to be sold within 12 months)
Assets	Current Assets	Current Investments	Investments in Partnership Firms (to be sold within 12 months)
Assets	Current Assets	Inventories	Raw Materials
Assets	Current Assets	Inventories	Work-in-Progress
Assets	Current Assets	Inventories	Finished Goods
Assets	Current Assets	Inventories	Stock-in-Trade
Assets	Current Assets	Inventories	Goods Purchased for Trading
Assets	Current Assets	Inventories	Stores & Spares
Assets	Current Assets	Inventories	Loose Tools
Assets	Current Assets	Trade Receivables	Debtors
Assets	Current Assets	Trade Receivables	Provision for Doubtful Debts
Assets	Current Assets	Trade Receivables	Bills Receivables
Assets	Current Assets	Cash and Cash Equivalents	Cash in hand
Assets	Current Assets	Cash and Cash Equivalents	Credit Balance as per Bank Accounts
Assets	Current Assets	Cash and Cash Equivalents	Cheques in hand
Assets	Current Assets	Cash and Cash Equivalents	Drafts in hand
Assets	Current Assets	Cash and Cash Equivalents	Fixed Deposits with Banks
Assets	Current Assets	Short-term Loans and Advances	Loans and Advances realized within 12 months/Operating Cycle
Assets	Current Assets	Other Current Assets	Prepaid Expenses
Assets	Current Assets	Other Current Assets	Accrued Income
Assets	Current Assets	Other Current Assets	Dividend Receivable
Assets	Current Assets	Other Current Assets	Advance Taxes

Quiz [2]

Topic – 5 | Interest on Debentures:

Video Lectures [1]

Study Material & Notes

Quiz [2]

Topic – 6 | Writing Off Discount/Loss on Issue of Debentures:

Video Lectures [1]

Study Material & Notes

Quiz [2]

Multiple Choice Questions (MCQs)

Past Year Question Papers with solutions

Accounting Ratios

Topic – 1 | MEANING, OBJECTIVES & CLASSICFICATION

Video Lectures [1]

Study Material & Notes

Topic – 2 | LIQUIDITY RATIOS

Video Lectures

Study Material & Notes

Topic – 3 | SOLVENCY RATIOS

Video Lectures [2]

Study Material & Notes

Topic – 4 | ACTIVITY RATIOS

Video Lectures [2]

Study Material & Notes

Topic – 5 | PROFITABILITY RATIO

Video Lectures [2]

Study Material & Notes

Multiple Choice Questions (MCQs)

Past Year Question Papers with solutions

Cash Flow Statement

Topic – 1 | Meaning, Objectives & Advantages

Video Lectures [2]

Study Material & Notes

Topic – 2 | CASH FLOW FROM OPERATING ACTIVITIES & TREATMENT OF CERTAIN SPECIFIC ITEMS

Video Lectures [3]

Study Material & Notes

SN	Particulars	Amount
(A)	Net Profit before Tax and Extraordinary Items (as per Working Note)	xxxxx
	Adjustments for Non-cash and Non-operating expenses
(B)	Items to be Added
	Depreciation	xxxxx
	Interest on Bank Overdraft/Cash Credit	xxxxx
	Interest on Borrowings (Short-term and Long term) and Debentures	xxxxx
	Writing off Underwriting Commission/Share Issue Expenses	xxxxx
	Loss on Sale of Fixed Assets	xxxxx
	Increase in Provision for Doubtful Debts*	xxxxx
(C)	Items to be Deducted
	Interest Income	xxxxx
	Dividend Income	xxxxx
	Rental Income	xxxxx
(D)	Operating Profit before Working Capital Changes (A+B-C)	xxxxx
(E)	Add: Decrease in Current Assets and Increase in Current Liabilities
	Decrease in Inventories (Stock)	xxxxx
	Decrease in Trade Receivables (Debtors and Bills Receivable)	xxxxx
	Decrease in Accrued Incomes	xxxxx
	Decrease in Prepaid Expenses	xxxxx
	Increase in Trade Payables (Creditors and Bills Payable)	xxxxx
	Increase in Outstanding Expenses	xxxxx
	Increase in Advance Incomes	xxxxx
(F)	Less: Increase in Current Assets and Decrease in Current Liabilities
	Increase in Inventories (Stock)	xxxxx
	Increase in Trade Receivables (Debtors and Bills Receivable)	xxxxx
	Increase in Accrued Incomes	xxxxx
	Increase in Prepaid Expenses	xxxxx
	Decrease in Trade Payables (Creditors and Bills Payable)	xxxxx
	Decrease in Outstanding Expenses	xxxxx
	Decrease in Advance Incomes	xxxxx
(G)	Cash Generated from Operations (D+E-F)	xxxxx
(H)	Less: Income Tax Paid (Net of Tax Refund)	xxxxx
(I)	Cash Flow before Extraordinary Items	xxxxx
	Extraordinary Items (+/-)	xxxxx
(J)	Cash Flow from (or Used in) Operating Activities	xxxxx

SN	Particulars	Amount
	Net Profit as per Profit & Loss Account or Closing – Opening P&L	xxxxx
	Add:
	Proposed Dividend (Previous year) paid during the year	xxxxx
	Interim/Final Dividend paid on Equity/Preference Shares	xxxxx
	Provision for Taxation (Current Year’s only) – Net of refund	xxxxx
	Transfer from P&L A/c to Reserves	xxxxx
	Loss/Expenses due to extraordinary items debited to P&L	xxxxx
	Less:
	Refund of Tax credited to P&L A/c	xxxxx
	Gain/Income due to extraordinary items	xxxxx
	Net Profit before Tax and Extraordinary Items	xxxxx

Topic – 3 | CASH FLOW FROM INVESTING ACTIVITIES

Video Lectures [2]

Study Material & Notes

SN	Particulars	Amount
	Proceeds from Sale of Fixed Assets	xxxxx
	Proceeds from Sale of Investments (Other than Current Investments (to be included in Cash and Cash Equivalents) and Marketable Securities)	xxxxx
	Proceeds from Sale of Intangible Assets	xxxxx
	Interest and Dividend received (For Non-financial Companies only)	xxxxx
	Rent Received	xxxxx
	Payment for Purchase of Fixed Assets	xxxxx
	Payment for Purchase of Investments (Other than Marketable Securities)	xxxxx
	Payment for Purchase of Intangible Assets like Goodwill	xxxxx
	Extraordinary Items (eg. Insurance Claim) (+/-)	xxxxx
	Cash Flow from (or Used in) Investing Activities	xxxxx

Topic – 4 | CASH FLOW FROM FINANCING ACTIVITIES

Video Lectures [1]

Study Material & Notes

Debenture Face Value	Rs. 100
Number of Debentures	10,000
Period	6 months
Interest rate	9% per annum
Profit & Loss A/c	Loss Rs. 75,00,000
Interest Amount	(10,000×100)x9%x6/12 = Rs. 45,000
Income Tax (TDS) @ 10%	45,000×10% = Rs. 4,500/-
Interest Net of TDS	45,000-4,500=Rs. 40,500

Debenture Face Value	Rs. 100
Number of Debentures	10,000
Period	6 months
Interest rate	9% per annum
Profit & Loss A/c	Loss Rs. 75,00,000
Interest Amount	(10,000×100)x9%x6/12 = Rs. 45,000
Income Tax (TDS) @ 10%	45,000×10% = Rs. 4,500/-
Interest Net of TDS	45,000-4,500=Rs. 40,500