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

[@PradeepPrasannaSilva]

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]

🙏👍😊

[@MikeGoodwinBanda]

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

[@CommerceSpecialist]

Thanks

[@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🙏👍

[@shaad7913]

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

[@CommerceSpecialist]

Thanks fir ur kind words.

[@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

[@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. :)

[@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🙏👍

[@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

[@manuemmanuelatta2472]

GOD BLESS U SIR, UR TUTORIALS ARE EXCELLENT

[@Bash_979]

Clear and wonderful explanation, thank you very much sir

[@eng.nicholaslumanyika9975]

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

[@CommerceSpecialist]

Thanks.

[@solomonzike9330]

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

[@SanjaySakote]

Never ever heard explanations like this, superb Thank you

[@CommerceSpecialist]

Thanks sanjay🙏👍😊

[@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

[@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

[@abdulrahamanabdulai-p8w]

I cant thank you enough for this video, God Bless You Sir

[@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

[@jenniferlai3870]

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

[@CommerceSpecialist]

You are welcome dear

[@peacealoyo5077]

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

[@CommerceSpecialist]

Thx dear

[@fatimaal-lawatia7379]

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

[@sureshn404]

Very easily understanding sir .thank god

[@SamuelClarksonKamara]

You're making difficult problems become easy. Thank you

[@CommerceSpecialist]

@@SamuelClarksonKamara 🙏👍😊

[@rhinah3086]

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

[@rhinah3086]

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

[@CommerceSpecialist]

Thx dear

[@sirimafazzaa]

your explanation is very clear , thank you sooooo much

[@CommerceSpecialist]

😊🙏👍

[@acholajoan93]

Best explanation ive received so far...thank you

[@CommerceSpecialist]

You are welcome dear. Thx

[@marynassuuna7474]

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

[@CommerceSpecialist]

Thanks for your appreciation. Tc

[@nthabelengtaioe]

This very well explained and presented. Thank you

[@tonneygirl]

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

[@CommerceSpecialist]

Thanks a lot dear

[@dheerajupadhyay2649]

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

[@CommerceSpecialist]

Thanks Dheeraj

[@khaliamiller-campbell5169]

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

[@CommerceSpecialist]

Thx dear

[@samaralbalushi7775]

Thank you sir, everything is clear and understandable

[@JACK-pl6jd]

You are the best

[@indrasammy9959]

Best explanation ever, thank u so much

[@CommerceSpecialist]

Thx

[@chikumbikabwe63]

Very helpful. Well explained Indeed. Thank you very much

[@CommerceSpecialist]

Thx dear

[@GlenWilliams-jf6lr]

Absolutely awesome.

[@CommerceSpecialist]

Thanks a lot dear

[@turayalusine97]

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

[@CommerceSpecialist]

Thx Valrie

[@abdulrahmanquadri5400]

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

[@CommerceSpecialist]

You are welcome dear

[@lakshmibg7512]

Thanking you for. Explaining c f s

[@FathimaKr]

Thank you very much

[@CommerceSpecialist]

@@FathimaKr ur welcome🙏👍

[@IidowCadde]

Thank you for your explanation and experiences

[@AbdullahSaqib-ef6mz]

Sir First of all I really appreciate your efforts and thank you very much for providing us that great valuable content it really helps. I've one confusion basically why we Add loss & Less Gains on disposal of Non current asset as loss consider the outflow and gains consider the inflow.

[@CommerceSpecialist]

@@AbdullahSaqib-ef6mz Since loss is subtracted from Net Profit calculation but in reality cash never went out of company, actually its a non cash item, therefore we add back

[@AbdullahSaqib-ef6mz]

@CommerceSpecialist Got it thanks for clarification ❤️

[@jamilaalbusaidi7453]

Thank you sir, everything is clear

[@mahmoudzeidan9868]

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

[@CommerceSpecialist]

Ur welcome dear🙏👍

[@rissasyallymfaume5522]

Thanks you are the Best Lecturer

[@CommerceSpecialist]

👍🙏😊

[@ahmedmaher6176]

it's truly insightful. Thank You

[@CommerceSpecialist]

Thanks Ahmed

[@nataliembadi1033]

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

[@CommerceSpecialist]

You are welcome.

[@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

[@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

[@lelomodiba7069]

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

[@CommerceSpecialist]

Thanks 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

[@goodenoughmsawenkosidlamuk1458]

you make accounting very easy

[@CommerceSpecialist]

Thx my dear🙏👍😊

[@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

[@baitullahdanish2196]

kamal

[@rameshrajappan5285]

Very nice way explanation,great sir

[@SolomonKmoi]

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

[@CommerceSpecialist]

Ur welcome dear😊👍🙏

[@ravikumar-jy7yt]

Well explained

[@NyabaasaPrecious-f2m]

I appreciate you for this sir I have understood

[@CommerceSpecialist]

Thanks🙏👍

[@aseelaalmahrooqi5745]

Well explained thank you!

[@abbu8234]

good work sir

[@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.

[@mahamquraishi4439]

Thanks Sir for the video

[@kapsy7382]

You're an excellent teacher!! Thank you!

[@CommerceSpecialist]

Thx

[@asifnaseer582]

Hi sir, Operating profit does not include the gain or loss entries. How come Operating profit is same as EBIT?

[@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

[@nangobishamirah9894]

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

[@CommerceSpecialist]

Good Luck🙏👍

[@omojejeaiyemowa5]

Welldone. Nice delivery

[@makandesteventutorials]

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

[@CommerceSpecialist]

Same treatment

[@DicksonScotch]

Great explanation. Thank you.

[@CommerceSpecialist]

@@DicksonScotch ur welcome🙏👍

[@egumaalex8634]

Very elaborate lecture

[@CommerceSpecialist]

Thx

[@mosesnjobo1651]

Thank you very much sir. Well explained

[@renjithjayaram7345]

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

[@mersidahakung5006]

Thank you for the videos❤

[@simonbwali5575]

well explained,,,thank you

[@CommerceSpecialist]

Ur welcome🙏👍

[@ogunyemitope7945]

Many thanks for this video. very explanatory

[@CommerceSpecialist]

You are welcome dear

[@sumidevi8684]

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

[@CommerceSpecialist]

Ur welcome sumi

[@jenniferlai3870]

Very good lecture

[@CommerceSpecialist]

Thanks Jennifer

[@shahedimran3952]

Nice. Thanks

[@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

[@MasoomaNaeem]

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

[@CommerceSpecialist]

No effect

[@jayaraj.r3696]

Sir could you make video about ias lease and financial instrument

[@rafique877]

Well explained sir👏🏻

[@i.5mviews923]

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

[@CommerceSpecialist]

Ha ha ha😂👍🙏

[@salmanhuda3169]

Thanks Sir you are clearly define.

[@CommerceSpecialist]

Thx dear

[@anesuemmanuel5068]

Thank you professor

[@CommerceSpecialist]

🙏😊👍

[@rezawanulhaq7080]

Excellent, sir

[@CommerceSpecialist]

Thx dear

[@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.

[@anthonyamoako1202]

Thanks very much great teacher, really helpful

[@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

[@hajratoor7843]

Well Explained Shukria!

[@CommerceSpecialist]

You are welcome.

[@stanleymugwagwa1636]

very helpful, thank you!!

[@CommerceSpecialist]

Ur welcome dear🙏👍

[@MakuYidu]

What is the difference shows if the net cash flow 2019 350m and the company 2019 net cash flow declered 300m??? The diff 50m what say??

[@mathews4265]

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

[@CommerceSpecialist]

Thanks Mathew, sure

[@kellysun7129]

hi, sir! can I ask why in 35:00 + , the dividends paid are put in debit instead of credit? is it based on the additional information given dividend paid so debit : dividends paid while if dividends declared then the dividend paid should be put at credit?

[@CommerceSpecialist]

When u declare div, you debit Retained Earnings and credit Div Payable, when you pay, you debit Div Payable and credit cash

[@Aridunnuinfo]

This is awesome