This document defines key terms related to cash flow analysis and cash flow statements. It explains that a cash flow statement indicates sources of cash inflows and outflows during an accounting period. It also outlines the direct and indirect methods for preparing a cash flow statement, including showing examples of the sections and calculations involved in each method.
hi all , i am uploading a ppt of Financial statment analysis ,which is very important for analysis of any company. kindly check it & suggest me if any thing required....
hi all , i am uploading a ppt of Financial statment analysis ,which is very important for analysis of any company. kindly check it & suggest me if any thing required....
Techniques of Financial Statement Analysis: Introduction, Objectives of financial statement analysis, various techniques of analysis viz Common Size Statements, Comparative Statements, Trend Analysis, Ratio Analysis, Funds Flow Statement & Cash Flow Statement
Fund flow statement is a statement that compares the two balance sheets by analyzing the sources of funds (debt and equity capital) and the application of funds (assets) and its reasons for any differences.
Material for PGPSE participants of AFTERSCHOOOL CENTRE FOR SOCIAL ENTREPRENEURSHIP. PGPSE is an entrepreneurship oriented programme, open for all, free for all.
It is an analysis of strength and weakness of an organisation by establishing the quantitative relation among the items of Balance Sheet or Income Statement of such an organisation
Techniques of Financial Statement Analysis: Introduction, Objectives of financial statement analysis, various techniques of analysis viz Common Size Statements, Comparative Statements, Trend Analysis, Ratio Analysis, Funds Flow Statement & Cash Flow Statement
Fund flow statement is a statement that compares the two balance sheets by analyzing the sources of funds (debt and equity capital) and the application of funds (assets) and its reasons for any differences.
Material for PGPSE participants of AFTERSCHOOOL CENTRE FOR SOCIAL ENTREPRENEURSHIP. PGPSE is an entrepreneurship oriented programme, open for all, free for all.
It is an analysis of strength and weakness of an organisation by establishing the quantitative relation among the items of Balance Sheet or Income Statement of such an organisation
Accounting Standard-3 Cash Flow Statement by Nithin RajChinnu Raj
Are you Searching for the Complete Information on AS-3 (Cash Flow Statement)??You have come Correctly..Here is the Brief Description on Cash Flow Statement which enables the Students to gain the complete knowledge on AS-3.
Thanks for viewing my PPT......
Basically it’s a documentary presentation which checks inflow and outflow of cash and cash equivalents.
A cash flow statement is a financial statement that provides aggregate data regarding all cash inflows that a company receives from its ongoing operations and external investment sources.
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
Synthetic Fiber Construction in lab .pptxPavel ( NSTU)
Synthetic fiber production is a fascinating and complex field that blends chemistry, engineering, and environmental science. By understanding these aspects, students can gain a comprehensive view of synthetic fiber production, its impact on society and the environment, and the potential for future innovations. Synthetic fibers play a crucial role in modern society, impacting various aspects of daily life, industry, and the environment. ynthetic fibers are integral to modern life, offering a range of benefits from cost-effectiveness and versatility to innovative applications and performance characteristics. While they pose environmental challenges, ongoing research and development aim to create more sustainable and eco-friendly alternatives. Understanding the importance of synthetic fibers helps in appreciating their role in the economy, industry, and daily life, while also emphasizing the need for sustainable practices and innovation.
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
For more information, visit-www.vavaclasses.com
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
Instructions for Submissions thorugh G- Classroom.pptxJheel Barad
This presentation provides a briefing on how to upload submissions and documents in Google Classroom. It was prepared as part of an orientation for new Sainik School in-service teacher trainees. As a training officer, my goal is to ensure that you are comfortable and proficient with this essential tool for managing assignments and fostering student engagement.
Acetabularia Information For Class 9 .docxvaibhavrinwa19
Acetabularia acetabulum is a single-celled green alga that in its vegetative state is morphologically differentiated into a basal rhizoid and an axially elongated stalk, which bears whorls of branching hairs. The single diploid nucleus resides in the rhizoid.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
3. Cash comprises cash on hand and demand deposits
with banks.
5.2 Cash equivalents are short term, highly liquid
investments that are readily convertible into known
amounts of cash and which are subject to an
insignificant risk of changes in value.
5.3 Cash flows are inflows and outflows of cash and
cash equivalents.
5.4 Operating activities are the principal revenue-
producing activities of the enterprise and other
activities that are not investing or financing activities.
5.5 Investing activities are the acquisition and
disposal of long-term assets and other investments not
included in cash equivalents.
5.6 Financing activities are activities that result in
changes in the size and composition of the owners’
capital (including preference share capital in the case of
a company) and borrowings of the enterprise.
4. MEANING AND DEFINITION
Cash flow statement is a statement which indicates
sources of cash inflows and transaction of cash
outflows of a firm during an accounting period. The
transactions which generate cash inflows are
known as sources of cash and activities which
cause cash outflows are known as uses of cash. It
is appropriately termed as “where got where gone
statement”.
5. CASH FLOW STATEMENT
The Institute of Chartered Accountants of
India(ICAI) issued the Accounting Standard(AS-3
(revised)) relating to the preparation of cash flow
statement(CFS) for accounting periods
commencing on or after April 1,2004 for enterprises
(i)which have either turnover of more than 50 crores
and(ii)the share is listed in stock exchange.
6. OBJECTIVE
Useful in financial planning
Helpful in formulating business policies
Assistance in preparation of cash budget
Helpful in comparison with standard of actual
Used for assessment of cash flow from various
activities
It highlights cash flow from recurring activities
Cash flow statement is an important financial tool
Useful for financial institutions
7. IMPORTANCE
Evaluation of cash forecasting
Easy financing decision making
Help in investment decision
Proper allocation of available cash resources
Explains the deviations from earnings.
8. LIMITATIONS
Not a substitute of income statement
Manipulation of cash position possible
Not a substitute of fund flow statement
Based on historical cost principle
No adherence to basic accounting principles
12. Cash flows from operating activities
Cash receipts from customers
Cash paid to suppliers and employees (..........)
Cash generated from operations
Income taxes paid (......)
Cash flow before extraordinary item
Proceeds from earthquake disaster settlement
Net cash from operating activities
Cash flows from investing activities
Purchase of fixed assets (.....)
Proceeds from sale of equipment
Interest received
Dividends received
Net cash from investing activities
13. Cash flows from financing activities
Proceeds from issuance of share capital
Proceeds from long-term borrowings
Repayment of long-term borrowings (....)
Interest paid (....)
Dividends paid (........)
Net cash used in financing activities (.......)
Net increase in cash and cash equivalents
Cash & cash equivalents at beginning of period
Cash and cash equivalents at end of period
15. Cash flow from operating activities
Net profit before tax and extraordinary items
Adjustment for:
deprecation
Foreign exchange
Loss on sale of fixed assets
Gain on sales of fixed assets
Interest paid
Interest received
Dividend received
Operating profit before working capital change
Add: decrease in current assets
increase in current liability
Less: decrease in current liability
increase in current assets
Cash generated from operating activities
Income tax paid
Cash flow before extraordinary items
(+)or (-) Extraordinary items
Net cash from operating activities
Cash flow from investing activities
Purchase of fixed assets
Sale of fixed assets
Purchase of investment
Sale of investment
Interest received
Dividend received
Net cash from investing activities
(..............)
(..............)
(................)
(...............)
(............)
(..........)
..............
..............
16. Cash flow from financing activities:
Proceeds from issue of share capital
Proceeds from long term borrowings
Repayment o long term borrowings
Interest paid
Dividend paid
Net cash from financing activities
Net increase (or decrease) in cash or cash equivalent
Cash and cash equivalent at the beginning of the period
Cash and cash equivalent at the end of the period
(.......)
(.......)
(.........)