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Cash Flow Statement Format

The document outlines the format for a cash flow statement, detailing cash flows from operating, investing, and financing activities. It includes specific items such as cash received from customers, payments for materials and employees, and net cash calculations. Additionally, it provides instructions for calculating net cash from operating activities and adjustments for non-cash items and changes in working capital.

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34 views9 pages

Cash Flow Statement Format

The document outlines the format for a cash flow statement, detailing cash flows from operating, investing, and financing activities. It includes specific items such as cash received from customers, payments for materials and employees, and net cash calculations. Additionally, it provides instructions for calculating net cash from operating activities and adjustments for non-cash items and changes in working capital.

Uploaded by

srijomatic
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

DIRECT METHOD-CASH FLOW STATEMENT FORMAT

Cash flow from operating activities

Cash Received from customers

Cash paid for materials


Cash paid to employees
Interest expenses
Income taxes
Net cash provided by operating activities

Cash flow from investing activities

Purchasing PPE
Net cash used in investing activities
Cash flow from finance activities

Proceeds from long term debt


Debt Payments
Net cash provided by financing activities
Net increase in Cash
Beginning Cash balance
Ending Cash balance
Particulars

Cash flow from operating activities

Net profit before taxation

Add:Non cash and non operating Expenses

provn for taxation

proposed divindend-CY

Depreciation/AMORTIZATION

Foreign exchange loss

Provn for Bad Debts

Loss on sale of assets

Less:Non cash and non operating Income

Interest Income

Dividend Income

profit on sale of assets

Cash flow before working capital changes


Add/Less: Increase/Decrease in Current Liabilities

Add/Less: Decrease/Increase in Current Assets

Less:Income Tax paid

Net Cash from Operating Activities

Cash flow from investing Activities

Add/less:Sale /purchase of fixed assets

Add/less:Sale /purchase of investments


Less:Add:Loans or advances made to other parties/receipts of such loans
and advances
Add:Interest Received/Dividend recevied
Net cash from Investing Activities

Cash Flows from Financing Activities

Add:Issue of share caital

Add:Issue of debentures

Add:Borowing of long term loans

Less:Dividends paid/interest paid

Less: Redemption of debentures/loans

Less:Buyback of shares

Net cash from Financing activities

Net Increase/decrease in cash

Add:Cash at the beginning of the period

Cash balance at the end of the period


ASSET - EXCEPT CA
BALANCE SHEET

LIABILITIES
EQ SH CPL
LONG TERM
CURRENT LIABILITITES

OPERATNG ACTIVITY P&L\

INVESTING

FINANCING
ASSET
FIXED ASSETS-TANGIBLE AND INTANGIBLE
CURRENT ASSETS
NO
NO
NO

NET PROFIT

O/S INCOME
FIND THE CASH BALANCE AT THE END OF THE YEAR
ALL CASH INFLOWS AND OUFLOWS DUIRNG THE YEAR

NP BEFORE TAX
ADD BACK ANY NON CASH EXPENSE THAT WAS SUBTRACTED WHILE ARRIVING AT THE NET PROFIT

LESS: NON CASH INCOMES THAT WERE ADDED WHILE PREPARING THE P&L ACCOUNT

DEPN
BAD DEBTS PROVN
ACCD EXP

NET PROFIT

O/S INCOME

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