Profit before Tax | Provision for Tax | Cash Flow statement | Class 12 | accounts | term2 | class 4
Channel: Accounts haveli
Date: 13/02/2022

Profit before Tax | Provision for Tax | Cash Flow statement | Class 12 | accounts | term2 | class 4
Problem solved 
Calculation of pbt
How to calculate pbt
How to calculate profit before tax
Calculation of profit before tax
Class 12 cash flow pbt calculation
Calculation of pbt in cash flow 
Calculation of provision for tax
How to prepare provision for tax account in cash flow 
Concept of provision for tax
Treatment of provision of tax in cash flow 

Cash flow statement part 1 video link 
https://youtu.be/2wImW24hwuQ

Cash flow statement part 2 video link 
https://youtu.be/noDfHxuj1mU

Cash flow statement part 3 video link 
https://youtu.be/olufQntttnU

class 12 Accounts
cash flow statement
non cash items
operating activities
Cash Flow statement – Class 12 
Chapter 5 – Accounts – Accountancy – Class 12
Cash Flow statement 
Operating Activities
Investing Activities
Financing Activities
Non cash transactions in Cash flow 
Meaning objectives and preparation (as per AS 3 – Revised 
Indirect Method only
Adjustments relating to depreciation and amortization, profit or loss on sale of assets including investments dividend (both final and interim) and tax
Bank overdraft and cash credit to be treated as short term borrowings
Current Investments to be taken as Marketable securities unless otherwise specified
Note: Previous years Proposed Dividend to be given effect as prescribed in AS-4 Events occurring after the Balance Sheet date Current years’ Proposed Dividend will be accounted for in the next year after it is declared by the shareholders
analysis of financial statement
Class 12 Accounts
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