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Cash Flow & Funds Flow
What does Cash Flow Statement reveal that Profit and Loss Statement cannot?
Actual inflows and outflows of cash; profit doesn't pay salaries, EMIs, or bills—only cash does.
Define Cash and Cash Equivalents in banking context.
Cash in hand, bank balances, and marketable securities readily convertible with insignificant value-change risk.
How is interest received by a bank classified under AS-3?
Operating activity. For non-financial entities like Tata Steel, interest received is investing activity.
List three items classified as Operating Activities for non-financial enterprises.
Purchase/sale of goods, trade receivable collections, wages/salaries paid, royalties, commissions.
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