Resume from card #1
› 🏦 JAIIB › AFM › Cash Flow and Funds Flow
🏦 JAIIB AFM Cash Flow and Funds Flow 20 cards
Back
All Capsule Cards
View: Vertical
Your Progress
Seen
Remaining
Done
AFM Capsule Cards PRO Cash Flow and Funds Flow
What is the primary difference in the focus of a Cash Flow Statement versus a Funds Flow Statement?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
31 Views
Cash Flow vs Funds Flow
Cash Flow and Funds Flow 31
WA 31
AFM Capsule Cards PRO Cash Flow and Funds Flow
How are 'Investing Activities' defined in the context of cash flow analysis?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
26 Views
Investing Activities
Cash Flow and Funds Flow 26
WA 26
AFM Capsule Cards PRO Cash Flow and Funds Flow
In a Funds Flow Statement, what transactions are considered 'Sources of Funds'?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
26 Views
Sources of Funds
Cash Flow and Funds Flow 26
WA 26
AFM Capsule Cards PRO Cash Flow and Funds Flow
In a Funds Flow Statement, what transactions represent 'Uses (Applications) of Funds'?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
26 Views
Uses of Funds
Cash Flow and Funds Flow 26
WA 26
AFM Capsule Cards PRO Cash Flow and Funds Flow
Are non-cash investing and financing transactions included in the Cash Flow Statement?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
26 Views
Non-Cash Transactions
Cash Flow and Funds Flow 26
WA 26
🔓

Enjoying ClearShorts?

Create a free account to track progress, like cards and join discussions.

Register Free Login
AFM Capsule Cards PRO Cash Flow and Funds Flow
How is depreciation treated when analyzing fixed asset changes for a Funds Flow statement?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
26 Views
Changes in Fixed Assets (Funds Flow)
Cash Flow and Funds Flow 26
WA 26
AFM Capsule Cards PRO Cash Flow and Funds Flow
What type of transactions are classified under 'Financing Activities'?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
25 Views
Financing Activities
Cash Flow and Funds Flow 25
WA 25
AFM Capsule Cards PRO Cash Flow and Funds Flow
Which Accounting Standard mandates the preparation and presentation of a Cash Flow Statement?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
25 Views
Ind AS 7 Requirement
Cash Flow and Funds Flow 25
WA 25
AFM Capsule Cards PRO Cash Flow and Funds Flow
Which basis of accounting do Cash Flow and Funds Flow statements use respectively?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
25 Views
Accounting Basis Difference
Cash Flow and Funds Flow 25
WA 25
AFM Capsule Cards PRO Cash Flow and Funds Flow
Ind AS-7 allows operating cash flows to be reported using which two methods?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
24 Views
Direct vs Indirect Method
Cash Flow and Funds Flow 24
WA 24
🔓

Enjoying ClearShorts?

Create a free account to track progress, like cards and join discussions.

Register Free Login
AFM Capsule Cards PRO Cash Flow and Funds Flow
In a Cash Flow Statement, what constitutes 'Operating Activities'?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
23 Views
Operating Activities
Cash Flow and Funds Flow 23
WA 23
AFM Capsule Cards PRO Cash Flow and Funds Flow
What is the fundamental equation summarizing the Cash Flow Statement?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
23 Views
Net Cash Flow Formula
Cash Flow and Funds Flow 23
WA 23
AFM Capsule Cards PRO Cash Flow and Funds Flow
What does the term 'Cash Equivalents' mean under Ind AS-7?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
22 Views
Cash Equivalents Concept
Cash Flow and Funds Flow 22
WA 22
AFM Capsule Cards PRO Cash Flow and Funds Flow
For a non-financial enterprise, payment of interest is typically classified under which activity?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
22 Views
Payment of Interest in Cash Flow
Cash Flow and Funds Flow 22
WA 22
AFM Capsule Cards PRO Cash Flow and Funds Flow
Does the issue of bonus shares appear as a source of funds in a Funds Flow Statement?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
20 Views
Issue of Bonus Shares
Cash Flow and Funds Flow 20
WA 20
🔓

Enjoying ClearShorts?

Create a free account to track progress, like cards and join discussions.

Register Free Login
AFM Capsule Cards PRO Cash Flow and Funds Flow
How should cash flows from interest and dividends received/paid be disclosed?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
24 Views
Interest and Dividends Cash Flow
Cash Flow and Funds Flow 24
WA 24
AFM Capsule Cards PRO Cash Flow and Funds Flow
When analyzing successive balance sheets for Funds Flow, what must be done with Net Worth?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
21 Views
Change in Net Worth (Funds Flow)
Cash Flow and Funds Flow 21
WA 21
AFM Capsule Cards PRO Cash Flow and Funds Flow
Between Cash Flow and Funds Flow, which is better suited for assessing an entity's immediate ability to pay debts?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
20 Views
Evaluating Liquidity
Cash Flow and Funds Flow 20
WA 20
AFM Capsule Cards PRO Cash Flow and Funds Flow
How does Ind AS 21 require foreign currency cash flows to be recorded?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
19 Views
Foreign Currency Cash Flows
Cash Flow and Funds Flow 19
WA 19
AFM Capsule Cards PRO Cash Flow and Funds Flow
Under which activity category are cash flows arising from taxes on income generally classified?
Tap to reveal answer
Premium Answer

Unlock with a membership plan

Unlock Now
19 Views
Taxes on Income
Cash Flow and Funds Flow 19
WA 19
Comments

No comments yet. Be the first!

Share

Cash Flow and Funds Flow — JAIIB AFM Capsules

India's #1 short-form JAIIB preparation app. 500+ capsule cards, unlimited mock tests & PDF notes for JAIIB May & Nov 2026 (PPB, IE-IFS, AFM, RBWM). Learn while commuting. Clear JAIIB in your first attempt. Join 5,000+ bankers.

All 20 cards on this page
Cash Flow vs Funds Flow What is the primary difference in the focus of a Cash Flow Statement versus a Funds Flow Statement? Investing Activities How are 'Investing Activities' defined in the context of cash flow analysis? Sources of Funds In a Funds Flow Statement, what transactions are considered 'Sources of Funds'? Uses of Funds In a Funds Flow Statement, what transactions represent 'Uses (Applications) of Funds'? Non-Cash Transactions Are non-cash investing and financing transactions included in the Cash Flow Statement? Changes in Fixed Assets (Funds Flow) How is depreciation treated when analyzing fixed asset changes for a Funds Flow statement? Financing Activities What type of transactions are classified under 'Financing Activities'? Ind AS 7 Requirement Which Accounting Standard mandates the preparation and presentation of a Cash Flow Statement? Accounting Basis Difference Which basis of accounting do Cash Flow and Funds Flow statements use respectively? Direct vs Indirect Method Ind AS-7 allows operating cash flows to be reported using which two methods? Operating Activities In a Cash Flow Statement, what constitutes 'Operating Activities'? Net Cash Flow Formula What is the fundamental equation summarizing the Cash Flow Statement? Cash Equivalents Concept What does the term 'Cash Equivalents' mean under Ind AS-7? Payment of Interest in Cash Flow For a non-financial enterprise, payment of interest is typically classified under which activity? Issue of Bonus Shares Does the issue of bonus shares appear as a source of funds in a Funds Flow Statement? Interest and Dividends Cash Flow How should cash flows from interest and dividends received/paid be disclosed? Change in Net Worth (Funds Flow) When analyzing successive balance sheets for Funds Flow, what must be done with Net Worth? Evaluating Liquidity Between Cash Flow and Funds Flow, which is better suited for assessing an entity's immediate ability to… Foreign Currency Cash Flows How does Ind AS 21 require foreign currency cash flows to be recorded? Taxes on Income Under which activity category are cash flows arising from taxes on income generally classified?
Chapters in this paper
Definition, Scope & Accounting Standards including Ind AS Balance Sheet Equation Financial Management - An Overview Taxation: Income Tax/TDS/Deferred Tax Basic Accountancy Procedures Preparation of Final Accounts Ratio Analysis Goods & Services Tax Maintenance of Cash/Subsidiary Books and Ledger Company Accounts - I Financial Mathematics - Calculation of Interest and Annuities An Overview of Cost & Management Accounting Bank Reconciliation Statement Company Accounts - II Financial Mathematics - Calculation of YTM Costing Methods
Modules in AFM
MODULE A: Accounting Principles and Processes MODULE B: Financial Statements and Core Banking Systems MODULE C: Financial Management MODULE D: Taxation and Fundamentals of Costing
JAIIB papers
IE-IFS — Indian Economy & Indian Financial System PPB — Principles & Practices of Banking AFM — Accounting & Financial Management for Bankers RBWM — Retail Banking & Wealth Management
Study formats
All formats Capsule Cards Memory Tricks Infographics JAIIB Mock Tests 2026 All capsules
App Icon
Install ClearShorts App
Study offline, anytime