CASH FLOW STATEMENT FOR THE YEAR ENDED……NET PROFIT BEFORE TAX &EXTRAORDINARY ITEM.                          XXXADD : NON-C...
Add. : Decrease in C.A.          XXX                                 -------                                 XXXLess : Inc...
B) CASH INFLOW   FROM INVESTMENT ACTIVITIES   Proceed from Sale of F.A. XXXLess : Purchase of F.A.      XXX               ...
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Cash flow statement

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Transcript of "Cash flow statement"

  1. 1. CASH FLOW STATEMENT FOR THE YEAR ENDED……NET PROFIT BEFORE TAX &EXTRAORDINARY ITEM. XXXADD : NON-CASH EXPENSES1)Depreciation XXX2)Intangible written of XXX3)Provision for contingencies XXX4)Loss on sale of Fixed Assets XXX5)Loss on sale of Investment XXX6)Discount on Debenture XXX7)Interest paid XXX XXX --------- ------- XXXLess1)Profit on sale of Fixed Assets XXX2)Profit on sale of Investment XXX3)Dividend Received XXX4)Interest Received XXX XXX -------- --------OPERATING PROFIT BEFOREWORKING CAPITAL CHANGES XXX :1:
  2. 2. Add. : Decrease in C.A. XXX ------- XXXLess : Increase in C.A. XXX ------- XXXLess : Decrease in C.L. XXX ------ XXXAdd : Increase in C.L. XXX ------ XXXLess : Direct Taxes paid XXX ------ XXXAdd/Less Extra Ordinary item XXX -----A) Net Cash Inflow / (Outflow) FROM OPERATING ACTIVITIES XXX ==== :2:
  3. 3. B) CASH INFLOW FROM INVESTMENT ACTIVITIES Proceed from Sale of F.A. XXXLess : Purchase of F.A. XXX ------ ------ XXX Interest Received XXX Dividend Received XXX ------B) NEW CASH INFLOW / (OUTFLOW) FROM INVESTMENT ACTIVITES XXX ====C) CASH INFLOW (OUTFLOW) FROM FINANCIAL ACTIVITIES Inflow from Issue of Share capital XXX Issue of Debenture XXX Loan Raised XXX XXX ------Less : Interest Paid XXX Dividend Paid XXX XXX ------ ------C) CASH INFLOW / (OUTFLOW) FROM FINANCIAL ACTIVITIES XXX ==== (A) + (B) + (C) XXXAdd:Opening Balance of Cash & Bank XXX ------Closing Balance of Cash / Bank XXX :3:

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