Cash Flow Statement Page 7
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30MODULE - 6A
Cash Flow Statement
Analysis of Financial Statements
Repayment of loans
xxx
Redemption of debenture preference shares
xxx
xxx
Adjust extraordinary items (+/–)
xxx
xxx
Net cash from (or used in) financing activities
xxx
xxx
Notes
(iv) Net increase/Decrease in cash and cash
xxx
equivalent (i + ii + iii)
(v) Add : cash and cash equivalents in the beginning of the year
–
cash in hand
xxx
–
cash at bank overdraft
xxx
–
short term deposit
xxx
–
marketable securities
xxx
(vi) Less : cash and cash equivalents in the end of the year
–
cash in hand
xxx
–
cash at Bank (by bank overdraft)
xxx
–
short term deposits
xxx
–
Cash flow from operation
xxx
xxx
xxx
Direct method
Format for Cash flow Statement for the year ended ...............
As per Accounting Standard-3 (Revised)
Particulars
Rs
(i) Cash flow from operating activities
A. Operating cash receipts
–
Cash sales
xxx
–
Cash received from customers
xxx
–
Trading commission received
xxx
–
Royalties received
xxx
xxx
B. Less : Operating cash payment
–
Cash purchase
xxx
–
Cash paid to the supplier
xxx
–
Cash paid for business expenses like
xxx
xxx
office expenses, Manufacturing expenses,
selling and distribution expenses
C. Cash generated from operation ( A – B)
xxx
D. Less Income tax paid (Net of tax refund received)
xxx
E. Cash flow before extraordinary items
xxx
68
ACCOUNTANCY
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