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13:09 BASICS Financial Statements By:- Assistant Professor(Ms.)Ashima Negi Candidate For Doctorate (Ph.D.) UGC NET-Management. CA(I), MBA Finance, BBA, PGDM-Materials Management, NCFM, TQM & ISO 9000, QS 9000 & Assurance, CCIBL
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13:09 CASH FLOW STATEMENT (Statement Of Changes In Financial Position)
13:09 LTE Benefits Of Cash Flow Statement Cash Flow statement provides information about the changes in cash and cash equivalents of an enterprise. Identifies cash generated from trading operations . The operating cash surplus which can be applied for investment in fixed assets. Portion of cash from operations is used to pay dividend and tax and the other portion is ploughed back . Very useful tool of planning.
13:09 LTE Limitations Of Cash Flow Statement Non-cash transactions are ignored. . Not a substitute for Income statement. . Not a test of Total Financial Position. . Historical in nature.