1. The learners will gain an understanding about Cash Flow Statement, its importance in analysing the liquidity position of a business enterprise and to assess overall financial health.

2. The learners will understand the various heads of Cash Flow like, cash flow from operating, investing and financing activities and the relevance of each head.

3. The learners will understand the importance of availability of free cash with a business enterprise and its usefulness in making strategy for future planning apart from how to construct the cash flow statement.

4. The learners will get to know the techniques being used to assess and measure short term liquidity and long term liquidity, difference between financial statements based on accrual and cash based statements in financial space. ****

5. The learners will understand forecasting of a cash budget.

The course is structured in six modules, with each module catering to a separate domain. At the end of each module there will be 10 MCQ questions to test the progress of the learner. Scoring in MCQs at the end of each module will not influence the completion of the course. At the end of the 6th module, a ‘Final Test’ containing 30 MCQs will have to be taken by the learner.

The learner will be assumed to have completed the course if he/she scores at least 70% in the Final Evaluation alongwith 70% score in periodical assessment after completion of each Module.

Introduction:

* About the course

* Brief Objectives

Relevance ***

Module I : Modelling of Cash Flow

• Introduction to Cash Flow Statement
• Preparation of Operating Cash Flow
• Preparation of Investing Cash Flow
• Preparation of Financing Cash Flow
• Key Learning
• Assessment

**Module II : Modelling of Direct & Indirect methods of Cash Flow **

• Preparation of Cash Flow Statement through different methods: Direct and Indirect Methods
• Conversion of Cash Flow from Indirect Method to Direct Method
• Key Learning
• Assessment

Module III : Forecasting of Cash Flow

• Forecasting of Cash Flow Statement
• Forecasting of of various Scenarios
• Key Learning
• Assessment

Module IV : Modelling and Forecasting of Free Cash Flow

• Preparation and forecasting of Free Cash Flow to the Firm and Free Cash Flow to Equity
• Preparation and forecasting of other Cash Flow Ratios
• Key Learning
• Assessment

Module V : Modelling and Forecasting of Cash Budget

• Meaning of Cash Budget
• Preparation and forecasting of Cash Budget
• Key Learning
• Assessment

Module VI :Final Evaluation 30 MCQs