Cash Flow Statement Page 4
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30MODULE - 6A
Cash Flow Statement
Analysis of Financial Statements
Investing Activities
Cash inflow
Cash outflow
Sale of fixed assets
Purchase of fixed assets
Notes
Sale of investment
Purchase of investment
Interest received
Dividend received
Financing Activities
Cash inflows
Cash outflows
Issue of shares
Cash repayments of amounts
borrowed
Issue of debentures in cash
Interest paid on loans/debentures
Proceeds from long term
Dividends paid on equity and
short term borrowings
preference share capital
INTEXT QUESTIONS 30.1
Fill in the blanks with suitable word/words
(i) Cash flow statement deals with flow of cash which includes cash and
....................
(ii) Cash flow statement is a .................... statement.
(iii) Cash flow statement shows cash .................... and .................... during
a particular period.
(iv) As per AS 3 (revised), cash fund includes cash, demand deposit with
bank and ....................
30.2 METHOD OF PREPARING CASH FLOW STATEMENT
There are two methods of preparing the Cash Flow Statement. Both methods
give the same results in respect of the final total as well as sub-totals of
the three sections – operating, investing and the financing. They differ only
in the manner the information regarding cash flow from operating activities
is presented.
65
ACCOUNTANCY
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