Cash Flow Statement Page 23
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30MODULE - 6A
Cash Flow Statement
Analysis of Financial Statements
B. Cash flow from investing activities
Purchase of fixed assets
(200)
Sale of fixed assets
100
Net cash used in investing activities
(100)
C. Cash flow from financing activities :
Notes
Issue of equity shares
300
Repayment of bank loan
(300)
Dividend paid
(50)
Net cash used in financing activities
(50)
Net increase in cash (A+B+C)
100
(Net cash inflow from activities)
Cash Flow Statement (Direct Method) of ABC Ltd.
for the year ended 31st December 2006
Rs 000
Rs 000
A. Cash flows from operating activities
Cash receipts from customers
2800
Cash payments to suppliers
(2000)
Cash paid for wages and salaries
(100)
Cash paid for overhead expenses
(200)
Income tax paid
(250)
Net cash from operating activities
250
B. Cash flows from investing activities
Purchase of fixed assets for cash
(200)
Proceeds from sale of fixed assets
100
Net cash used in investing activities
(100)
C. Cash flows from financing activities
Proceeds from issue of equity shares
300
Payment of bank loan
(300)
Dividend paid
(50)
Net cash used in financing activities
(50)
Net increase in cash (A+B+C)
100
i.e. Net cash from activities
Cash at the beginning
50
Cash at the end
150
84
ACCOUNTANCY
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