Cash Flow Statement: Concept and Example Using Direct Method - Lecture 12

Learn how to prepare and analyze Cash Flow Statements through a 28-minute lecture that demonstrates the direct method using a practical example from Lone Pine Cafe. Master the fundamentals of cash flow analysis by examining operating, investing, and financing activities while understanding their importance in financial reporting. Explore real-world applications of cash flow concepts through detailed explanations and calculations that break down the statement's components. Part of NPTEL's 'Foundations of Accounting & Finance' course, this lecture offers certification opportunities recognized by UGC and AICTE for course credits in Indian Universities.