Cash flow statement is a statement which shows the inflows and outflows of cash during an accounting period. A cash flow statement includes only those items which effect cash. Copy the link given below and paste it in new browser window to get more information on Cash Flow Statemen:- www.transtutors.com/homework-help/finance/cash-flow-statement.aspx

3. Cash Flow Management

4. Classification of Cash Flows

5. (payments for
expenses)
Operating
Increases in Cash Decreases in Cash
(receipts from sales of
noncurrent assets)
Investing
(receipts from issuing
equity and debt securities)
Financing
(payments for acquiring
noncurrent assets)
Investing
Reporting Cash Flows
(receipts from
revenues)
Operating
(payments for treasury stock,
dividends, and redemption of debt
securities)
Financing

6. Cash flow statement v/s income statement

7. Cash Flow Template
Cash flows from operating activities
Net income XXX
Adjustments for:
Depreciation on machinery XXX
Provision for loss on account receivables XXX
Gain on sale of fixed asset (XXX)
XXX
Increase in trade receivables (XXX)
Foreign exchange XXX
Dividend received (XXX)
XXX
Cash generated from operating activities (A) XXX
Cash flows from investing activities
Purchase of fixed asset (XXX)
Sale of investment XXX
Net cash from investing activities (B) (XXX)
Cash flows from financing activities
Proceeds from issue of share capital XXX
Proceeds from long term borrowings XXX
Interest paid (XXX)
Net cash from financing activities (C) XXX
Net increase in cash and cash equivalents(A+B+C) XXX
Cash and cash equivalents at beginning of the period XXX
Cash and cash equivalents at end of the period XXX

8. Direct and indirect cash flows

9. Statement of Cash flows- Indirect method

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