Cash Flow Statement Page 5

ADVERTISEMENT

MODULE - 6A
Cash Flow Statement
Analysis of Financial Statements
Indirect Method
Format of Cash Flow Statement for the year ended ................
As per Accounting Standard - 3 (Revised)
Particulars
Rs
Notes
(i) Cash flows from operating Activities
xxx
xxx
Net Profit as per Profit and Loss A/c or difference
between closing balance and opening balance of Profit
and Loss A/c
Add :
Transfer to reserve
xxx
Proposed dividend for current year
xxx
Interim dividend paid during the year
xxx
Provision for tax made during the current year
xxx
Extraordinary items, if any, debited to Profit and Loss A/c
xxx
xxx
xxx
xxx
Less :
Extraordinary Items, if any, credited to Profit
xxx
and Loss A/c
Refund of Tax credited to Profit and Loss A/c
xxx
xxx
xxx
A. Net profit before taxation and Extra ordinary items
Adjustment for Non-Cash and Non-Operating Items.
B. Add :
Depreciation
xxx
Preliminary expenses
xxx
Discount on issue of shares and debentures written off
xxx
Interest on borrowings and debentures
xxx
Loss on sale of fixed assets
xxx
xxx
xxx
C. Less :
Interest income/received
xxx
Dividend income received
xxx
Rental income received
xxx
Profit on sale of fixed asset
xxx
xxx
xxx
66
ACCOUNTANCY

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial