Preparation from comparative balance sheets

Unit 13: Cash Flow StatementTopic 3 of 3

Browse the Financial Accounting and Analysis syllabus

Financial Accounting and Analysis

15 units

1 Basic Understanding of Financial Accounting
2 Conceptual Framework of Accounting
3 Accounting Process
4 Accrual Basis of Accounting
5 Accounting for Inventories and Cost of Goods Sold
6 Accounting for Cash and Internal Control
7 Accounting for Receivables
8 Accounting for Current Liabilities and Contingencies
9 Accounting for Long-Lived Assets
10 Accounting for Long Term Liabilities
11 Accounting for Shareholders' Equity
12 Basic Financial Statements
13 Cash Flow Statement
14 Value Added Statement
15 Analysis of Financial Statement

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What the syllabus expects

Two-date balance sheets
Direct method
Indirect method

Preparation from comparative balance sheets

Bachelor of Business Studies (BBS) — First Year

Subject: Financial Accounting and Analysis (MGT 211)

Unit 13: Cash Flow Statement

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

Explain the scope and key elements of preparation from comparative balance sheets.
Identify the accounting treatment, prepare relevant records or calculations and interpret their financial effects.

Curriculum Scope

Two-date balance sheets
Direct method
Indirect method

Detailed Microsyllabus

Comparative analysis
1. Changes between two balance-sheet dates.
2. Income and additional transaction details.
3. Cash versus noncash changes.
Preparation methods
1. Direct presentation of operating receipts and payments.
2. Indirect adjustment from profit to operating cash flow.
3. Investing and financing flows and ending-cash reconciliation.

Curriculum reference: Tribhuvan University, Faculty of Management, BBS curriculum with first-year syllabus, PDF pages 20-22.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit lecture hours apply to the whole unit; no separate topic hours or marks are assigned here.