What are the Basic rules while Preparing CFS?

I want to start learning Cash Flow Statement. So what basic rules i have to remember  i.e. when amt should be deducted and when should be added, How to differentiate amounts as per types of activities?

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first of all you should have the knowledge of p&l Appropriation and nature of expense whether it is  operating or financing whether is cash or not if the trasaction like amortisation of goodwill should add in the profit because from this expense the flow of cash is not there

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