Statement of Cash Flows | IAS 7 | Indirect Method | Commerce Specialist | Cash Flow Statement |

[@yakubumukhtar4813]

Meeting you is God answered to my prayer. thank you

[@prabirkumerroy]

I am pursuing CA from Bangaladesh, and stuck on a level for a long days, but after watching all your VDOs, I immediately cleared that level exam specially a guideline VDO inspired me a most...now you become by regular mentor to qualify the rest of level...Thanks sir🙏

[@CommerceSpecialist]

All the best dear

[@martinlutherekwange196]

this has made me pass my advanced accounting paper. thanks and may the almighty bless you double double. Uganda

[@CommerceSpecialist]

Glad to know dear. Congratz, thx

[@martinlutherekwange196]

@@CommerceSpecialist PLEASE MAY YOU SEND FOR ME VIDEOS OF TOPICS LIKE MANUFACTURING A/C , PARTNERSHIP A/C, AND NON PROFIT ORGANISATION ACCOUNTING. THANKS MUCH

[@MikeGoodwinBanda]

this video has really helped me, i really have difficulties in cash flows

[@CommerceSpecialist]

Thanks

[@mtamgt]

You make my confusion very clear. Thanks! Increasing Current Asset means cash is not yet received and decreasing Current Liability means cash is paid out so that both leads reduction of cash balance. On the contrary, decreasing Current Asset means cash is received and increasing Current Liability means cash is not paid out in which cases both results in increment of cash balance. Therefore, in the first case the effect is the difference is subtracted from the profit before tax and in the second case the difference is added back to the profit before tax amount.

[@CommerceSpecialist]

You are welcome

[@CommerceSpecialist]

My pleasure

[@elajahan244]

I saw your most of the video and it was very helpful for my CA exam. Thank you so much sir for making such kind of video for us .

[@CommerceSpecialist]

You are always welcome, thats what keeps me going. All the best. Tc

[@user-nh9ij9gq6j]

You're making difficult problems become easy. Thank you

[@CommerceSpecialist]

@@user-nh9ij9gq6j 🙏👍😊

[@renatasantos7369]

I was so confused about it. But now OMG you are such an amazing teacher. Thank you for sharing it with all

[@CommerceSpecialist]

Thx dear🙏👍

[@user-rs2um6il6f]

Oh my god. the method of teaching is amazing sir. It is very grateful us to have a teacher like you .I was so confused with cash flow before i watched your video. Now i am so cleared with this. God bless you SIR.

[@CommerceSpecialist]

🙏👍😊

[@shaad7913]

Thank you sir for explaining cash flow. Your effort in the teaching field is greatly appreciated!

[@CommerceSpecialist]

Thanks fir ur kind words.

[@ellymilimo8366]

Best teacher in the world,I have just understand the cash flow statement preparation through your tutorial God bless you

[@CommerceSpecialist]

Thanks a lot dear.

[@samanthamwale4641]

I believe going through over and over, this will help me. Wonderful explanation

[@CommerceSpecialist]

Thanks

[@kevinhalim6042]

Can't appreciate this enough, accounting exam in a week. Really needed this! :)

[@CommerceSpecialist]

All the best dear, thx.

[@kevinhalim6042]

@@CommerceSpecialist can you do a video on preparing income statements using variable costing (highlighting contribution) and absorption costing showing gross profit? Also, with given trial balance and additional notes, a statement of profit or loss, statement of financial position and seperate statement of changes in equity.

[@kevinhalim6042]

it would be greatly appreciated. :)

[@simonbwali5575]

well explained,,,thank you

[@CommerceSpecialist]

Ur welcome🙏👍

[@mahmoudzeidan9868]

Thanks a lot for your effort. It’s very useful.

[@CommerceSpecialist]

Ur welcome dear🙏👍

[@esmatullahsaadat9537]

The way that you teach is easy to understand, thank you for your comprehensive and clearly explanation of the lessons. APPRECIATED

[@CommerceSpecialist]

Thanks a lot my dear🙏👍

[@eng.nicholaslumanyika9975]

Great video! Many thanks for sharing, you have made my MBA easy!!!

[@CommerceSpecialist]

Thanks.

[@valrierosemond8485]

I really appreciate this vedio it really help me with my studies

[@CommerceSpecialist]

Thx Valrie

[@basharessam8185]

Clear and wonderful explanation, thank you very much sir

[@rissasyallymfaume5522]

Thanks you are the Best Lecturer

[@CommerceSpecialist]

👍🙏😊

[@darealsamhaggai712]

Thanks sir for the great work u are doing, u really made me to understand , Give us more adjusted examples. Much love from Uganda.

[@CommerceSpecialist]

Your welcome my dear. Thx

[@ahmedmaher6176]

it's truly insightful. Thank You

[@CommerceSpecialist]

Thanks Ahmed

[@ktthoa1303]

Thank you so much. It's very helpful for me. Hope that, you will have more lession about how to prepare FS as well as analyst them. Thank you

[@SanjaySakote]

Never ever heard explanations like this, superb Thank you

[@CommerceSpecialist]

Thanks sanjay🙏👍😊

[@goodenoughmsawenkosidlamuk1458]

you make accounting very easy

[@CommerceSpecialist]

Thx my dear🙏👍😊

[@anesuemmanuel5068]

Thank you professor

[@CommerceSpecialist]

🙏😊👍

[@manuemmanuelatta2472]

GOD BLESS U SIR, UR TUTORIALS ARE EXCELLENT

[@solomonzike9330]

This is a very lucid step by step explanation. Tks.

[@poungajoshua6459]

Thanks very much for your effort in making us know .uch about cash flow preparation, this has been one of the challanging topic to me but now i can atleast go my ways

[@nangobishamirah9894]

wow thank you very much sir i dont think i will fail cash flow again😍

[@CommerceSpecialist]

Good Luck🙏👍

[@peacealoyo5077]

Thanks alot ,you are a great teacher.Finally understood statement of cash flows

[@CommerceSpecialist]

Thx dear

[@jenniferlai3870]

Very detailed... Great and clear... Thank YOU

[@CommerceSpecialist]

You are welcome dear

[@tonneygirl]

Thank you sir, Really appreciate the way you taught and how you presented them using T-Accounts.

[@CommerceSpecialist]

Thanks a lot dear

[@rhinah3086]

thanks a lot for your lesson . helps also with direct method of cash flow statement

[@user-sv4mq1oj7v]

your explanation is very clear , thank you sooooo much

[@CommerceSpecialist]

😊🙏👍

[@sureshn404]

Very easily understanding sir .thank god

[@rhinah3086]

God bless you sir .i have really enjoyed and learned a lot in your lesson. keep it up sir

[@CommerceSpecialist]

Thx dear

[@marynassuuna7474]

You're such a great teacher. This is helpful, thanks so much.

[@CommerceSpecialist]

Thanks for your appreciation. Tc

[@madelights3344]

Sir Please make videos relating to ACCA F3. Your way of teaching is very Clear to Understand

[@CommerceSpecialist]

There are many on my channel

[@madelights3344]

OK Sir

[@nthabelengtaioe]

This very well explained and presented. Thank you

[@GlenWilliams-jf6lr]

Absolutely awesome.

[@CommerceSpecialist]

Thanks a lot dear

[@fatimaal-lawatia7379]

Thank you for the video, greate explaining and very clear.

[@joydev2196]

excellent

[@CommerceSpecialist]

Thx dear

[@indrasammy9959]

Best explanation ever, thank u so much

[@CommerceSpecialist]

Thx

[@acholajoan93]

Best explanation ive received so far...thank you

[@CommerceSpecialist]

You are welcome dear. Thx

[@abdulrahmanquadri5400]

Thanks you Sir, your explanation is really so understandable and very helpful

[@CommerceSpecialist]

You are welcome dear

[@chikumbikabwe63]

Very helpful. Well explained Indeed. Thank you very much

[@CommerceSpecialist]

Thx dear

[@khaliamiller-campbell5169]

As a former teacher myself, this was an excellent presentation!!

[@CommerceSpecialist]

Thx dear

[@D_Versatile_Jide]

Thanks for your efforts, Sir. Please, I would like to know how to treat a decrease in depreciation, if any. Thanks for your anticipated response.

[@pakistaninternational.9855]

Thanks a lot for very important video.

[@CommerceSpecialist]

Ur welcome dear

[@SureshBabu-fr4qn]

Excellent and simple way of teaching. But would you please add one more video of cash flow with many adjustments that you taught here separately such as depreciation.

[@CommerceSpecialist]

Sure, thx

[@dheerajupadhyay2649]

Thank You sir! You make IFRS really easy. More Power to you.

[@CommerceSpecialist]

Thanks Dheeraj

[@stanleymugwagwa1636]

very helpful, thank you!!

[@CommerceSpecialist]

Ur welcome dear🙏👍

[@samaralbalushi7775]

Thank you sir, everything is clear and understandable

[@lakshmibg7512]

Thanking you for. Explaining c f s

[@i.5mviews923]

thank you sir , a load confusion decreased ,and confidence debited

[@CommerceSpecialist]

Ha ha ha😂👍🙏

[@israelisrael1358]

YOU ARE GOOD SIR.....

[@CommerceSpecialist]

Thx Israel

[@lelomodiba7069]

Thank you so much for this lecture,very very helpful.

[@CommerceSpecialist]

Thanks dear

[@SolomonKmoi]

Thanks you have assisted me in deed my God bless you,,,,

[@CommerceSpecialist]

Ur welcome dear😊👍🙏

[@jenniferlai3870]

Very good lecture

[@CommerceSpecialist]

Thanks Jennifer

[@mahamquraishi4439]

Thanks Sir for the video

[@rameshrajappan5285]

Very nice way explanation,great sir

[@user-ei7ot4dt4x]

I appreciate you for this sir I have understood

[@CommerceSpecialist]

Thanks🙏👍

[@okitoibernard2294]

Thanks sir. Sir what do you do when opening cash at hand is given ie 2017 4,300 but nil is given in 2018. 2018 has a bank overdraftof 16,200. All this information is given from the statement of financial position

[@nataliembadi1033]

This was so good and helpful. Wow. Thank you for your precious time.

[@CommerceSpecialist]

You are welcome.

[@jamilaalbusaidi7453]

Thank you sir, everything is clear

[@shinenarayan]

Thank you !

[@egumaalex8634]

Very elaborate lecture

[@CommerceSpecialist]

Thx

[@renjithjayaram7345]

Thanks for d videos, much appreciate if you upload a video for cash flow Analysis, & fund flow

[@aseelaalmahrooqi5745]

Well explained thank you!

[@MasoomaNaeem]

If company issued bonus share so how we treat it in cash flow?

[@CommerceSpecialist]

No effect

[@shahedimran3952]

Nice. Thanks

[@rezawanulhaq7080]

Excellent, sir

[@CommerceSpecialist]

Thx dear

[@sumidevi8684]

Thank you so much sir It’s really very much helpful for me to study cash flow statement 🙏

[@CommerceSpecialist]

Ur welcome sumi

[@ogunyemitope7945]

Many thanks for this video. very explanatory

[@CommerceSpecialist]

You are welcome dear

[@kapsy7382]

You're an excellent teacher!! Thank you!

[@CommerceSpecialist]

Thx

[@makandesteventutorials]

Thank you sir. How do we treat interim dividends if given in the question

[@CommerceSpecialist]

Same treatment

[@esthernjeri7195]

Thanks for the video 🤗

[@CommerceSpecialist]

You are always welcome dear

[@Aridunnuinfo]

This is awesome

[@omojejeaiyemowa5]

Welldone. Nice delivery

[@learahp8074]

Thank you so much sir,,, my question has loan for both years and then loan raised during the year. It has profit after tax which amount to $363 after charging taxation of $602 and dividend payment of $230. Retained earnings are there, $671 for the previous year and $1034 fo the current year. What will be my PBIT Also there is share premium, how do I address those. There is also bank overdraft. There is also taxation for both years

[@learahp8074]

How do I address them

[@CommerceSpecialist]

Pls email me the question, will solve for you

[@learahp8074]

@@CommerceSpecialist yes sir

[@learahp8074]

@@CommerceSpecialist what is the email address

[@CommerceSpecialist]

@@learahp8074 subscribe to my channel n check in the description

[@sindbad022]

thank you

[@augustineaboateng9707]

Thanks so much for the video. My question is what would have been the treatment for an item like investment income?

[@CommerceSpecialist]

If its in cash thn an inflow in investing activities

[@linnetykandenga2031]

Thank you Sir

[@CommerceSpecialist]

🙏👍

[@mosesnjobo1651]

Thank you very much sir. Well explained

[@AdamuBig21]

Happy Teachers Day. You are the best 🙏🏽🙏🏽🙏🏽

[@CommerceSpecialist]

Thanks a lot dear.🙂

[@CommerceSpecialist]

Dear Candidate Please join my exclusive group for dedicated classes on ACCA and CMA. Choose PLATINUM MEMBERSHIP for maximum benefits and membership rewards. Link is below patreon.com/commercespecialist

[@Akatendekajonell]

Clearly explained, thank you.

[@CommerceSpecialist]

You are welcome dear

[@hajratoor7843]

Well Explained Shukria!

[@CommerceSpecialist]

You are welcome.

[@raghav7930]

Very Well Explained.

[@atugonzafuredi2036]

Much love

[@CommerceSpecialist]

Thx dear

[@abbu8234]

good work sir

[@khainghtetmyint7801]

Thank you for your explaining .But I have confused with provision for tax and provision for dividend to add or subtract . Please kindly give me an example about that.

[@rafique877]

Well explained sir👏🏻

[@anthonyamoako1202]

Thanks very much great teacher, really helpful

[@jayaraj.r3696]

Sir could you make video about ias lease and financial instrument

[@jubayrulkabir2867]

Thank you, sir, Respect from Bangladesh. Sir, I have a question why does loss on sale of assets add and gain on sale of assets minus.

[@CommerceSpecialist]

These are non cash items, just like depreciation

[@jubayrulkabir2867]

@@CommerceSpecialist how doesn't it noncash item? when I sell assets it would be cash inflow in my business.

[@CommerceSpecialist]

Gains n losses are already adjusted in net profit which is calculated on accrual basis

[@salmanhuda3169]

Thanks Sir you are clearly define.

[@CommerceSpecialist]

Thx dear

[@mathews4265]

Hello Sir, Well explained! Could you please make a video on Free Cash flow? Thanks

[@CommerceSpecialist]

Thanks Mathew, sure

[@tariqfaheempakistan5965]

Hi thanks its really helpful and in detail Question: Why is gain on disposals subtract and loss on disposals added ? Thank you 😊

[@CommerceSpecialist]

They both are non cash items, si we give them ooposite treatment in Cash Flows

[@tariqfaheempakistan5965]

Thank you so much 💓

[@solomonadekunle2829]

Excellent! This has really helped me. Thank you so much,God bless you in Jesus' name.

[@CommerceSpecialist]

Thx buddy