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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