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BCom Tuition > Learn BCom Tuition > What is the cash flow statement?
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What is the cash flow statement?

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AS -3 deals with Cash Flow Statement . It is statement which provides the resources from where cash has been received by business(cash inflow) and the resources where cash has been paid by business(Cash Outflow).All the cash inflow and oujtflow has been categorised into three major head i.e cash flow...
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AS -3 deals with Cash Flow Statement . It is statement which provides the resources from where cash has been received by business(cash inflow) and the resources where cash has been paid by business(Cash Outflow).All the cash inflow and oujtflow has been categorised into three major head i.e cash flow from operating activities, cash flow from investing activities and cash flow from investing activities. read less
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Finance Specialist

Statement showing inflow and outflow of cash
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As per AS -3 (Revised), A cash flow statement means a statement which gives brief information of cash inflow and outflow form the three activities. 1. Operating activity , 2. Investing activity and 3. Financial activity
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It is a financial statement which is prepared to calculate the inflows and outflows of cash for a particular period. Formula for Net cash flow=inflows of cash - outflows of cash.
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