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AccountingGrade 1235 min
Grade 12 Accounting — Cash Flow Statement Explained (Video)
A South African teacher works through the Grade 12 cash flow statement step by step — the exact format the NSC exam requires.
Follow along with your own pen and a blank page — don't just watch.
Watch for:
- The order of the three activities (operating → investing → financing) and why the exam never changes it.
- How each adjustment is derived from the trial balance and the notes to the financial statements.
- The difference between the cost price and the carrying value of an asset sold — the classic mix-up.
After: take a past company cash flow question (DBE November 2021 or later) and complete it in 30 minutes, then mark it against the memo.
Follow along (device voice)
Listen and follow along as each word is spoken
Follow along with your own pen and a blank page — don't just watch. Watch for: - The order of the three activities operating → investing → financing and why the exam never changes it. - How each adjustment is derived from the trial balance and the notes to the financial statements. - The difference between the cost price and the carrying value of an asset sold — the classic mix-up. After: take a past company cash flow question DBE November 2021 or later and complete it in 30 minutes, then mark it against the memo.