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Cash Flow Statement - Format

The document outlines the format of a Cash Flow Statement, detailing three main sections: Operating Activities, Investing Activities, and Financing Activities. Each section includes specific line items for cash inflows and outflows, such as net profit adjustments, changes in current assets and liabilities, and cash generated from operations. The statement concludes with the net increase or decrease in cash and cash equivalents over the period.

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Misha Pathania
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49 views1 page

Cash Flow Statement - Format

The document outlines the format of a Cash Flow Statement, detailing three main sections: Operating Activities, Investing Activities, and Financing Activities. Each section includes specific line items for cash inflows and outflows, such as net profit adjustments, changes in current assets and liabilities, and cash generated from operations. The statement concludes with the net increase or decrease in cash and cash equivalents over the period.

Uploaded by

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

Format of Cash Flow Statement

Particulars Rs. Rs.


[I] Cash Flow from Operating Activities
Net profit after appropriation (Closing balance minus opening balance of P&L A/c) xxx
Add: Appropriation of Profits:
(a) Transfer to Reserves xxx
(b) Dividend on Preferece Shares xxx
(c) Dividend on Equity Shares xxx
Add: Non-cash and Non-operating items which have already been debited to P&L A/c
(a) Depreciation xxx
(b) Goodwill / Intangible assets written-off xxx
(c) Preliminary expenses written-off xxx
(d) Fictitious assets written off such as discount on issue of shares, etc. xxx
(e) Loss on sale or disposal of fixed assets xxx
(f) Loss on sale of investments xxx
(g) Foreign exchange loss xxx
Less: Non-cash and Non-operating items which have already been credited to P&L A/c
(a) Gain on sale of fixed assets (xxx)
(b) Profit on sale of investments (xxx)
(c) Interest or Dividend earned on investments (xxx)
(d) Appreciation of Fixed Assets. (xxx)
(e) Reserves written back to P&L A/c (xxx)
(f) Foreign exchange gain (xxx)
Operating Profit Before Working Capital Changes xxx
Adjustments for changes in current assets and current liabilities:
Add: Decrease in Current Assets (except cash and cash equivalents) (And) Increase in Current
Liabilities (except Bank overdraft)
(a) Decrease in Debtors, Bills receivables, Stock, Pre-paid expenses xxx
(b) Increase in Creditors, Bills payable, Outstanding expenses xxx
Less: Increase in Current Assets (except cash and cash equivalents) (And) Decrease in Current
Liabilities (except Bank overdraft)
(a) Increase in Debtors, Bills receivables, Stock, Pre-paid expenses (xxx)
(b) Decrease in Creditors, Bills payable, Outstanding expenses (xxx)
Cash generated from (used in) operations before tax xxx
Less: Income tax paid (xxx)
Net cash flow from (used in) operating activities [I] xxx
[II] Cash Flows from Investing activities
(a) Sale of Fixed Assets / Long term Investments xxx
(b) Interest or Dividend earned on investments xxx
(c) Less: Purchase of Fixed Assets / Long term Investments (xxx)
Net cash from (used in) investing activities [II] xxx
[III] Cash Flows from Financing Activities
(a) Equity shares / Preference shares issued xxx
(b) Debentures issued xxx
(c) Long term loans raised xxx
(d) Less: Dividend paid on Preference shares (xxx)

(e) Less: Dividend paid on Equity shares (xxx)

(f) Less: Interest paid on Debentures / Bank Loan (xxx)


Net cash from (used in) financing activities [III] xxx
Net increase (decrease) in cash and cash equivalents [I + II + III] xxx
Add: Cash and cash equivalents at the beginning of the period xxx
Cash and cash equivalents at the end of the period xxx

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