Cash Flow Statement
Essay by nikky • March 15, 2012 • Essay • 426 Words (2 Pages) • 1,857 Views
Cash Flow Statement(INDIRECT METHOD)
(for the year ended......)
Particulars Rs.
A. Cash Flow Operating Activities
Net Profit/Loss before tax and extraordinary items
Adjustments for:
Depreciation
Gain/Loss on sale of fixed assets
Miscellaneous expenditure written off
Investment income
Interest
Dividend
Operating profit before working capital changes
Adjustments for:
Trade and other receivables
Inventories
Trade Payables
Cash generated from operations
Direct taxes paid
Net Cash from Operating Activities
B. Cash Flow From Investing Activities
Purchase of fixed assets
Sales of fixed assets
Purchase of investments
Sale of investments
Interest received
Dividend received
Net Cash from/used in investing activities
C. Cash Flow Financing Activities
Proceeds from issue of share capital
Proceeds from long-term borrowings/banks
Payment of long-term borrowings
Dividend paid
Net Cash from /used in financing activities.
Net Increase /Decrease in Cash and Cash Equivalents
Cash and Cash Equivalents as at.......(Opening Balance)
Cash and Cash Equivalents as at.......(Closing Balance)
NOTES TO THE CASHFLOW STATEMENT(Direct and Indirect Method)
1. Cash and Cash Equivalents
Current year Previous year
Cash on hand and balances with banks XXX XXX
Short-term investments XXX XXX
CASH AND CASH EQUIVALENTS XXX XXX
Cash Flow Statement(DIRECT METHOD)
(for the year ended......)
Particulars Rs. Rs.
A. Cash Flow Operating Activities
...
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