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
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ACCOUNTANCY