Cash Flow Statement | State Tax Officer - Free Class Series | Sahakari Race Plus

CASH FLOW STATEMENT | STATE TAX OFFICER (STO) FREE CLASS SERIES | Aspirants, elevate your corporate accounting preparation with Sahakari Race Plus! Cash Flow Statement is a fundamental, high-weightage topic under Accounting Standard 3 (AS-3 / Ind AS 7) that regularly yields core numerical and theoretical questions in State Tax Officer (STO) exams. Join our Free Class Series to master classifications, direct and indirect methods, and cash flow calculations through structured, exam-focused guidance! Definition & Accounting Standard: A financial statement showing inflows and outflows of cash and cash equivalents during a specific accounting period. Governed by Accounting Standard 3 (AS-3) and Ind AS 7. Cash and Cash Equivalents: Cash: Cash in hand and demand deposits with banks. Cash Equivalents: Short-term, highly liquid investments readily convertible into known amounts of cash with insignificant risk of value changes (e.g., Treasury Bills, Commercial Paper). Three Core Activities: Operating Activities: Principal revenue-generating activities of the enterprise (e.g., cash sales, collections from debtors, payments to suppliers and employees). Investing Activities: Acquisition and disposal of long-term assets and other investments not included in cash equivalents (e.g., purchase/sale of land, machinery, investments, interest/dividends received). Financing Activities: Activities resulting in changes in the size and composition of owner's capital and borrowings (e.g., issue/redemption of shares/debentures, loans taken/repaid, dividend paid). #SahakariRacePlus #StateTaxOfficer #STOExam #CashFlowStatement #AS3 #IndAS7 #CorporateAccounting #KeralaPSC #FreeClassSeries #CommerceAspirants #RankBooster #ExamPreparation