Project synopsis on cash flow statement. It will help to study about the cash flow statement.

1. PROJECT SYNOPSIS
Name:- Sneha Subhash Gavaskar
Seat No.:- 11193
Project Title :- “A study of cash flow statement with special
reference to Shree Chhatrapati Shahu Sahakari Sakhar Karkhana
Ltd.,Kagal, Maharashtra.”

2. A
PROJECT REPORT
ON
“A STUDY OF CASH FLOW STATEMENT”
WITH SPECIAL REFERENCE TO
“SHREE CHHATRAPATI SHAHU SAHAKARI SAKHAR KARKHANA
LTD.,KAGAL”
SUBMITTED TO
“SHIVAJI UNIVERSITY, KOLHAPUR.”
IN PARTIAL FULFILLMENT OF THE DEGREE OF
MASTER OF BUSINESS ADMINISTRATION
SUBMITTED BY
MISS.SNEHA SUBHASH GAVASKAR
UNDER THE GUIDANCE OF
MRS.SEEMA R. BHOSALE
(B.C.A.,M.B.A.,M.PHIL.)
THROUGH
THE DIRECTOR,
KOLHAPUR INSTITUTE OF TECHNOLOGY’S
INSTITUTE OF MANAGEMENT EDUCATION AND RESEARCH
KOLHAPUR-416234
2020-2021

3. Executive Summary:-
A cash flow statement is a financial statement that provides a detailed analysis of
how the cash inflows and outflows happened because of its operations and any external
investment and financing in the given accounting period. The main objective of the study is to
provide information about the cash inflows and cash outflows of the organization and also study
the sources of cash and company's liquidity position. For the same purpose the entire project is
been studied and completed in Shree Chhatrapati Shahu Sahakari Sakhar Karkhana Ltd., Kagal.
The suggestion is that the company should try to retain it's profit and the conclusion is that the
cash flow is satisfactory in the line with profitability of the company. Cash inflows are more than
the cash outflows indicating better control over cash outflows.
Introduction:-
Finance is the lifeline of the business.The cash flow statement is one of the most
important financial statement of a company that is utilized in cash flow analysis. Cash flow
statement is one important tool of cash management because it throws light on cash inflows and
cash outflows of a particular period. Cash flow is the influential force behind the function of a
business. To fully know a company’s capability as an ongoing concern, it is necessary to
compute a few rations from the given data of cash flow statement of the company. When it
comes to the liquidity study, cash flow information is more trustworthy than balance sheet and
income statement. The topic of research is to prepare the cash flow statement and to analyze it
from its activities and to understand the change in the flow of cash by comparing the cash flow
statements of various years.
Objectives:-
 To study about the statement of cash flow in Shree Chhatrapati Shahu Sahakari Sakhar
Karkhana Ltd.,Kagal, Maharashtra.
 To provide information about the cash inflows and cash outflows of the organization.
 To study sources of cash of the company.
 To study company’s liquidity position.
Importance of the study:

4.  The Cash Flow Statement provides information regarding inflows and outflows of cash of
a firm.
 Cash Flow Statement helps to identify the sources from where cash inflows have arisen
within a particular period and also shows the various activities where in the cash was
utilized.
 Cash Flow Statement is significant to management for proper cash planning and
maintaining a proper matching between cash inflows and outflows.
Scope of the study:
1. Geographical Scope:-
The geographical scope of the study is limited to “Shree Chhatrapati Shahu
Sahakari Sakhar Karkhana Ltd.,Kagal”.
2. Topical Scope:-
The topical scope of the study covers a study of Cash Flow Statements of 5
financial years from 2014-2015 to 2018-2019.
3. Analytical Scope:-
The analytical scope of the study covers the study of predetermined objectives only.
Limitations of the study:
 The time for the research study was limited.
 The researcher had to be dependent only on the available data.
 Due to limited financial resources as in depth research could not be undertaken.
 The study was limited only to one firm.
Research Methodology:-
Research Methodology refers to the scientific procedure for the acquisition of
knowledge based on empirical observations and logical reasoning.

5. Methods of collection of data
1.Primary Data
Primary data are those which are collected for the first time and are original in character.
The data required for this study is secondary data.
2.Secondary data:
Secondary data are those which have been collected by someone else and which have already
been passed through the statistical process.
The secondary data needed for the study was collected from the annual reports of the
company which was given by the company itself and reference from the books, internet, etc.
Chapter Scheme:-
Chapter I: Introduction to the study and methodology
This chapter covers the introduction about the topic selected and also the methodology
of collection of data, sources of data collection, primary and secondary data collection methods
Chapter II: Theoretical Background
This chapter covers the detailed information about the cash flow statement.
Chapter III: Company Profile
This chapter covers the detailed information about the company.
Chapter IV: Data Analysis and Interpretation
This chapter deals with the analysis of collected data information and the interpretation of
the collected data.
Chapter V: Findings, Suggestions and Conclusion
This chapter includes findings of the research study also the suggestions and conclusion of
the research study.
Appendices
Bibliography

6. Findings:-
 The highest net cash is generated in the year 2018-19.
 The net cash generated in the year 2014-15 is the lowest amount among the all 5 years.
 The cash inflow of the company in the year 2017-18 and 2018-19 is highly increased as
compared to the other years because of the good sales of the company.
 The highest amount of cash outflow of the company is in the year 2017-18 and the lowest
cash outflow is in the year 2015-16.
 The company has purchased highest inventories in the year 2014-15 and 2017-18 as
compared to the other years.
 The accounts receivables were more in the year 2016-17.
 The highest prepaid expenses were done by the company in the year 2017-18.
 Trade payables were highly increased in the year 2017-18 and highly decreased in the
year 2016-17.
 The highest interest payable was in the year 2017-18.
 The fixed assets added in the year 2017-18 were the highest.
 Proceeds from sale of fixed assets were higher in the year 2017-18.
 The company has received highest interest in the year 2018-19 and the lowest in the year
2015-16.
 The company has invested high amount in the year 2018-19.
 The company got high amount from the issuance of share is in the year 2018-19.
 In the year 2018-19 the company has received highest loan as compared to the previous
years.
 The company has paid highest interest in the year 2018-19 and lowest in the year 2016-
17.
Suggestions:-
• The company has increased their profit from the year 2017-18 as compared to the
previous years, so the company should maintain this profit through their activities.
• Company has to take payments from customers in required time duration.

7. • Company should establish certain procedures to increase their recovery department
efficiency.
• Company should try to reduce the purchase of fixed assets i.e addition to the fixed assets,
investments.
• Company should try to reduce the receiving of loans from outside, it will show effects on
the time of payments of interests.
Conclusion:-
From the analysis of the study it is found that the cash flow is satisfactory in line
with profitability of the company. Cash inflows are more than the cash outflows indicating better
control over cash outflows.
The success of business beside other things depends upon the manner in which its
cash flow is managed. Thus, cash flow is required as the life and blood of business concern. As
the cash inflow of the company is more than the cash outflow this shows that the company’s
liquidity position is good.