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    Cashflow Format

    Uploaded by

    Shubham Bawkar
    The document outlines the format of a cash flow statement, which tracks cash inflows and outflows under three categories: operating, investing, and financing activities. It lists line items including net profit before tax, depreciation, interest paid and received, purchase and sale of assets, share capital proceeds, borrowing and repayments, dividends paid, and beginning and ending cash and cash equivalents. It also provides an alternative calculation of net profit before tax using balances from the profit and loss account.

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    Cashflow Format

    Uploaded by

    Shubham Bawkar
    44 views2 pages
    The document outlines the format of a cash flow statement, which tracks cash inflows and outflows under three categories: operating, investing, and financing activities. It lists line items including net profit before tax, depreciation, interest paid and received, purchase and sale of assets, share capital proceeds, borrowing and repayments, dividends paid, and beginning and ending cash and cash equivalents. It also provides an alternative calculation of net profit before tax using balances from the profit and loss account.

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    The document outlines the format of a cash flow statement, which tracks cash inflows and outflows under three categories: operating, investing, and financing activities. It lists line items including net profit before tax, depreciation, interest paid and received, purchase and sale of assets, share capital proceeds, borrowing and repayments, dividends paid, and beginning and ending cash and cash equivalents. It also provides an alternative calculation of net profit before tax using balances from the profit and loss account.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    44 views2 pages

    Cashflow Format

    Uploaded by

    Shubham Bawkar
    The document outlines the format of a cash flow statement, which tracks cash inflows and outflows under three categories: operating, investing, and financing activities. It lists line items including net profit before tax, depreciation, interest paid and received, purchase and sale of assets, share capital proceeds, borrowing and repayments, dividends paid, and beginning and ending cash and cash equivalents. It also provides an alternative calculation of net profit before tax using balances from the profit and loss account.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 2

    Format of a cash flow statement

    Amt (Rs.) Amt (Rs.)


    Cash flows from operating activities
    Net profit before tax
    Add: (non-cash and non- operating expenses)
    Depreciation
    Loss on sale of fixed assets
    Loss on sale of investments
    Goodwill w/off
    Preliminary expenses w/off
    Interest paid
    Less: (non-cash incomes and non-operating
    income)
    Profit on sale of fixed assets
    Profit on sale of investments
    Interest received
    Dividend received
    Operating profit before working capital
    changes
    Add: decrease in working capital
    OR
    Less: Increase in working capital
    Cash generated from operations
    Income tax paid
    Net cash flows from operating activities
    Cash flows from investing activities
    Purchase of fixed assets and investments
    Sale of fixed assets and investments
    Interest received
    Dividend received
    Net cash flows from investing activities
    Cash flows from financing activities
    Proceeds of issue of share capital
    Proceeds from long term borrowings
    Repayment of long-term borrowings
    Issue of debentures
    Redemption of debentures
    Redemption of preference shares
    Interest paid
    Dividend paid
    Net cash flows from financing activities
    Net increase /decrease in cash and cash
    equivalents
    Cash and cash equivalents at the beginning
    of the period
    Cash and cash equivalents at the end of the
    year
    In case net profit before tax is not readily available then it can be worked
    out as follows:
    Amount Amount
    (Rs.) (Rs.)
    Profit & loss a/c bal. as per balance sheet at the
    end of the year
    Less:
    Profit & loss a/c bal as per balance sheet at the
    beginning of the year
    Net profit after appropriations
    Add: appropriations
    Proposed dividends
    Transfers to various reserves
    Net profit after tax
    Add: Provision for tax
    Net profit before tax

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