Sir, why dividend paid is not add for determine operating profit because it's a non trading items?
Video Details
-------------
P1 - Advanced Accounting - Without AS
AS 3 Cash Flow Statement
#23. Illustration 9
DEBJANI Dutta
CA Inter
★ 0
31-Oct-24 12:35
245
Answers (1)
Dividend paid is not debited to profit and loss account. So we dont need to add back.
We start cashflow statement from net profit before taxes