ICSE · Class 12 · Accountancy
Cash Flow Statement
Chapter 4Section B: Management AccountingISC · Class XII · examination 2027
Topics
Cash flows
- Meaning and importance under AS 3 (revised)
- Operating activities by the indirect method
- Investing activities
- Financing activities
- Cash and cash equivalents
- Treatment of proposed dividend and provisions
Learning objectives
- Prepare a cash flow statement by the indirect method.
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