Cash Flow Statement Page 6
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30MODULE - 6A
Cash Flow Statement
Analysis of Financial Statements
D. Operating profits before working capital changes
(A + B – C)
xxx
xxx
E. Decrease in current assets and increase in current liabilities
xxx
Notes
F. Less : Increase in current assets and decrease in current liabilities
xxx
G. Cash generated from operations (D + E – F)
xxx
H. Less : Income tax paid (Net tax refund received)
xxx
I.
Cash flow from before extraordinary items
xxx
Adjusted extraordinary items (+/–)
xxx
J.
Net cash from operating activities
xxx
(ii) Cash from investing accounting
Add :
–
Proceeds from sale of fixed assets
xxx
–
Proceeds from sale of investments
xxx
–
Proceeds from sale of intangible assets
xxx
–
Interest and dividend received
xxx
xxx
Less :
–
Rent income
xxx
–
Purchase of fixed assets
xxx
Purchase of investment
xxx
–
Purchase of intangible assets like goodwill
xxx
xxx
xxx
Advanced extraordinary items (+/–)
xxx
Net cash from (or used in) investing activities
xxx
xxx
(iii) Cash flows from financing activities
Add :
Proceeds from issue of shares and debentures
xxx
Proceeds from other long term borrowings
xxx
xxx
Less :
Final dividend fund
xxx
Interim dividend fund
xxx
Interest on debentures and loans paid
xxx
67
ACCOUNTANCY
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