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  • 1. K.P.B. HINDUJA COLLEGE SUBJECT : MANAGEMENT ACCOUNTING CASH FLOW STATEMENT NAMES ROLL NO. CAROLINE MISQUITTA 19 JAGANNATH SETHI 17 HARSHI CHAUDHARY 38 RUSHABH CHANDAN 28 RUTUJA CHUDNAIK 08 POULAMI SARKAR 2201/15/13 1 CASH FLOW STATEMENT
  • 2. Transactions and other events characteristic of each kind of activity are as follows:CASH FLOW STATEMENT 01/15/13 2
  • 3. Distinction between Cash flow Statement and Funds Flow Statement Basis Of Difference Basis Of Difference Cash Flow Funds Flow Basis of Basis of Cash basis Cash basis Accrual Accrual Accounting Accounting Basis of accounting Basis of accounting Short Term financial Short Term financial Long term Long term Significance Significance planning planning Financial planning Financial planning Schedule of Schedule of Not Prepared Prepared separately Not Prepared Prepared separately Changes in Changes in Working Capital Working Capital Causes of Causes of Cash Cash Change in working Change in working Variation Variation variation variation capital capital 01/15/13 3CASH FLOW STATEMENT
  • 4. SIGNIFICANCE01/15/13 CASH FLOW STATEMENT 4
  • 5. TYPICAL RECEIPTS AND PAYMENTS CLASSIFIED BY ACTIVITYCASH FLOW STATEMENT01/15/13 5
  • 6. 601/15/13 CASH FLOW STATEMENT
  • 7. Preparing a Statement of Cash Flowsse net operating income as the starting point to get netoperating cash flowdd back any non-cash expense (Example - Depreciation) Net Cash Flow = Cash Inflow - Cash Outflow Net Operating Cash Flow = Income after Taxes + Depreciation
  • 8. Preparing a Statement of Cash Flows Order of Presentation: Direct Method 1. Operating activities. 2. Investing activities. Indirect Method 3. Financing activities. Three Sources of Information: 1. Comparative balance sheets 2. Current income statement 3. Additional information CASH FLOW STATEMENT 801/15/13
  • 9. Book Approach Income Statement Cash Flow Statement +Net Income Net Income +Depreciation +Depreciation Operating Revenues Revenues Expenses Expenses -Capital Investment -Capital Investment + Cost of Goods Sold Cost of Goods Sold +Salvage Proceeds +Salvage Proceeds Depreciation* Depreciation* -Gain Tax -Gain Tax Investing Operating Expenses Operating Expenses -Working Inv Cap -Working Inv Cap Taxable Income Taxable Income +Working Cap Recovery +Working Cap Recovery Income Taxes + Income Taxes Net Income Net Income +Borrowed Funds +Borrowed Funds -Repayment of Principal Financing -Repayment of Principal*Assumes Tax Depreciation = BookDepreciation Thus, no deferred taxes CASH FLOW STATEMENT 01/15/13 9
  • 10. CASH FLOW STATEMENT01/15/13 10
  • 11. Production of raw coal during 2011-12 was 435.84 Production of raw coal during 2011-12 was 435.84 million tonnes million tonnes Total of 72 projects Total of 72 projects 59 identified plans 59 identified plans01/15/13 179 forestry proposals 179 forestry proposals CASH FLOW STATEMENT 11
  • 12. the cash flow statement (indirect method) ( in cr.)For the year ended 31st March, 2012   For the year ended For the yearPARTICULARS 31.03.12 ended 31.03.11CASH FLOW FROM OPERATINGACTIVITIESNet profit before tax 21272.65 16463.23Adjustment for :Depreciation/ Impairment of fixed assets 1969.22 1765.4Interest (5049.11) (2659.12)Finance cost related to financing activity 53.98 73.7Interest /dividend from investment (120.76) (104.33)Profit /loss on sale of fixed assets (2.99) (12.06)Provisions made & write off during the year 1469.84 578.84Liability write back during the year (259.19) (68.43)OBR Adjustment made 3693.89 2618.47Operating Profit before current / non currentassets and liabilities 23027.53 18655.7CASH FLOW STATEMENT01/15/13 12
  • 13. Adjustment for : Trade receivables (2249.15) (856.91) Inventories (485.67) (1183.87) Short/ Long Term Loans/ Advances & Other Current Assets (824.45) (1205.64) Short/ Long Term Liabilities and Provisions 7123.98 (1082) Cash generated from Operation 26592.24 14327.28 Income Tax Paid (6704.37) (5622.8) Net Cash Flow from Operating Activities (A) 19887.87 8704.48 CASH FLOW STATEMENT01/15/13 13
  • 14. CASH FLOW FROM INVESTING ACTIVITIES Purchase of Fixed Assets (3409.43) (2568.2) Change in non current Investments (96.03) 218.45 Interest pertaining to Investing Activities 4096.98 3285.68 interest /dividend from investments 120.76 104.33 Investment in Mutual Fund (821.68) - Net Cash Flow from investing Activities (B) (109.4) 1040.26 CASH FLOW FROM FINANCING ACTIVITIES Repayment of borrowings (247.39) (503.53) Interest & Finance cost pertaining to Financing (53.98) (73.7) Activities Receipt of Shifting & Rehabilitation Fund from 348.32 143.94 Subsidiaries Dividend & Dividend Tax (7429.08) (2583.22) Net Cash used in Financing Activities (C) (7382.13) (3016.51)01/15/13 CASH FLOW STATEMENT 14
  • 15. Net Increase/ (Decrease) in Cash & Cash equivalents(A+B+C) 12396.34 6728.23 Cash & Cash equivalent (Opening Balance) 45806.44 39078.21 Cash & Cash equivalent (Closing Balance) 58202.78 45806.4401/15/13 CASH FLOW STATEMENT 15
  • 16. CASH FLOW STATEMENT01/15/13 16