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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?
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Cash Flow vs Funds Flow
Cash Flow and Funds Flow 48
WA 48
AFM Capsule Cards PRO Cash Flow and Funds Flow
In a Funds Flow Statement, what transactions are considered 'Sources of Funds'?
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Sources of Funds
Cash Flow and Funds Flow 37
WA 37
AFM Capsule Cards PRO Cash Flow and Funds Flow
In a Funds Flow Statement, what transactions represent 'Uses (Applications) of Funds'?
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Uses of Funds
Cash Flow and Funds Flow 37
WA 37
AFM Capsule Cards PRO Cash Flow and Funds Flow
How are 'Investing Activities' defined in the context of cash flow analysis?
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Investing Activities
Cash Flow and Funds Flow 36
WA 36
AFM Capsule Cards PRO Cash Flow and Funds Flow
Which basis of accounting do Cash Flow and Funds Flow statements use respectively?
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Accounting Basis Difference
Cash Flow and Funds Flow 36
WA 36
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AFM Capsule Cards PRO Cash Flow and Funds Flow
Are non-cash investing and financing transactions included in the Cash Flow Statement?
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Non-Cash Transactions
Cash Flow and Funds Flow 36
WA 36
AFM Capsule Cards PRO Cash Flow and Funds Flow
How is depreciation treated when analyzing fixed asset changes for a Funds Flow statement?
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Changes in Fixed Assets (Funds Flow)
Cash Flow and Funds Flow 36
WA 36
AFM Capsule Cards PRO Cash Flow and Funds Flow
In a Cash Flow Statement, what constitutes 'Operating Activities'?
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Operating Activities
Cash Flow and Funds Flow 35
WA 35
AFM Capsule Cards PRO Cash Flow and Funds Flow
What type of transactions are classified under 'Financing Activities'?
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Financing Activities
Cash Flow and Funds Flow 35
WA 35
AFM Capsule Cards PRO Cash Flow and Funds Flow
Which Accounting Standard mandates the preparation and presentation of a Cash Flow Statement?
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Ind AS 7 Requirement
Cash Flow and Funds Flow 35
WA 35
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AFM Capsule Cards PRO Cash Flow and Funds Flow
Ind AS-7 allows operating cash flows to be reported using which two methods?
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Direct vs Indirect Method
Cash Flow and Funds Flow 35
WA 35
AFM Capsule Cards PRO Cash Flow and Funds Flow
What does the term 'Cash Equivalents' mean under Ind AS-7?
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Cash Equivalents Concept
Cash Flow and Funds Flow 33
WA 33
AFM Capsule Cards PRO Cash Flow and Funds Flow
What is the fundamental equation summarizing the Cash Flow Statement?
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Net Cash Flow Formula
Cash Flow and Funds Flow 32
WA 32
AFM Capsule Cards PRO Cash Flow and Funds Flow
For a non-financial enterprise, payment of interest is typically classified under which activity?
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Payment of Interest in Cash Flow
Cash Flow and Funds Flow 31
WA 31
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?
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Issue of Bonus Shares
Cash Flow and Funds Flow 30
WA 30
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AFM Capsule Cards PRO Cash Flow and Funds Flow
How should cash flows from interest and dividends received/paid be disclosed?
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Interest and Dividends Cash Flow
Cash Flow and Funds Flow 34
WA 34
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?
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Evaluating Liquidity
Cash Flow and Funds Flow 32
WA 32
AFM Capsule Cards PRO Cash Flow and Funds Flow
How does Ind AS 21 require foreign currency cash flows to be recorded?
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Foreign Currency Cash Flows
Cash Flow and Funds Flow 30
WA 30
AFM Capsule Cards PRO Cash Flow and Funds Flow
When analyzing successive balance sheets for Funds Flow, what must be done with Net Worth?
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Change in Net Worth (Funds Flow)
Cash Flow and Funds Flow 30
WA 30
AFM Capsule Cards PRO Cash Flow and Funds Flow
Under which activity category are cash flows arising from taxes on income generally classified?
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Taxes on Income
Cash Flow and Funds Flow 29
WA 29
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Cash Flow and Funds Flow — JAIIB AFM Capsules

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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? 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'? Investing Activities How are 'Investing Activities' defined in the context of cash flow analysis? Accounting Basis Difference Which basis of accounting do Cash Flow and Funds Flow statements use respectively? 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? Operating Activities In a Cash Flow Statement, what constitutes 'Operating Activities'? 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? Direct vs Indirect Method Ind AS-7 allows operating cash flows to be reported using which two methods? Cash Equivalents Concept What does the term 'Cash Equivalents' mean under Ind AS-7? Net Cash Flow Formula What is the fundamental equation summarizing the Cash Flow Statement? 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? 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? Change in Net Worth (Funds Flow) When analyzing successive balance sheets for Funds Flow, what must be done with Net Worth? 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
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