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    Cash Flow Statement

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    Cash Statement methodology and learning

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    Cash Flow Statement

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    saket
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    Cash Statement methodology and learning

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    Cash Statement methodology and learning

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    15 views2 pages

    Cash Flow Statement

    Uploaded by

    saket
    Cash Statement methodology and learning

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
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    Cash Flow Statement | Cash Flow Statement Format

    on  March 17, 2019

    Cash flow Statement

              Cash flow Statement is a statement which shows inflows (receipts) and


    outflows(payments) of cash and cash equivalents in an enterprise during a specified period of
    time. Cash flow statement report should include operating activities, investing activities and
    financing activities. Cash flow statement is prepared so that the cash  movement can been
    discovered and can give still more detailed report of financial position of the company or
    organization. The limitations of fund flow statement also lead to the giving rise to cash flow
    statement.

    Cash Flow Analysis

    Cash Flow Statement for the year ended …………………….

    Particulars Amount Amount


    Cash flow from Operating Activities
             P&L A/c Closing Balance XXX
         ± Non operating (Non Fund items) XXX
        XXX
        (-) P&L A/c Opening Balance XXX
             C.F.F .O.A before Working Capital XXX
              Adjustment of Working Capital
                   + Decrease in Current Liabilities XXX
                   + Increase in Current Liabilities XXX
                   -Increase in Current Assets (XXX)
                   -Decrease in Current Liabilities (XXX)
                                  C.F.F.O.A before tax XXX
                    (-)Tax paid (XXX)
                                   Net C.F.F.O.A XXX

    C F F in Investment Activities (Fixed Assets & Investments)


                   Sale of Fixed Asset XXX
                   Sale of Investment XXX
                   Purchase of Fixed Asset (XXX)
                   Purchase of Investment (XXX)
                   Dividend Received XXX
                   Interest Received XXX
                                    Net C.F.F.I.A XXX

    C F F Financing Activities(Shares, Debentures, Loans)


                   Issue of shares and debentures XXX
                   Borrowing of loan XXX
                   Redemption of debentures and shares (XXX)
                   Repayment of loan (XXX)
                   Dividend Paid (XXX)
                   Interest Paid (XXX)
                                   Net Cash flow from financing activities XXX
    Increase/Decrease in Cash/Cash Equivalents XXX
    (+) Cash/ Cash Equivalents @ tax beginning XXX
                                                Cash / Cash Equivalents at the end XXX

    XXX

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