Cash flow Statement
Cash flow Statement is a statement
which shows inflows (receipts) and outflows(payments) of cash and cash
equivalents in an enterprise during a specified period of time. Cash flow statement report should include operating
activities, investing activities and financing activities. Cash flow statement
is prepared so that the cash movement
can been discovered and can give still more detailed report of financial
position of the company or organization. The limitations of fund flow statement
also lead to the giving rise to cash flow statement.
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| Cash Flow Analysis |
Cash Flow Statement for the year ended …………………….
Particulars
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Amount
|
Amount
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Cash flow from Operating Activities
P&L A/c
Closing Balance
± Non operating (Non Fund items)
(-) P&L A/c Opening
Balance
C.F.F .O.A before
Working Capital
Adjustment of
Working Capital
+ Decrease
in Current Liabilities
+ Increase
in Current Liabilities
-Increase in
Current Assets
-Decrease in
Current Liabilities
C.F.F.O.A before tax
(-)Tax paid
Net C.F.F.O.A
C F F in Investment Activities (Fixed Assets & Investments)
Sale of Fixed
Asset
Sale of
Investment
Purchase of
Fixed Asset
Purchase of
Investment
Dividend
Received
Interest
Received
Net C.F.F.I.A
C F F Financing Activities(Shares, Debentures, Loans)
Issue of shares and debentures
Borrowing of
loan
Redemption
of debentures and shares
Repayment of
loan
Dividend
Paid
Interest
Paid
Net Cash flow from financing activities
Increase/Decrease in Cash/Cash Equivalents
(+) Cash/ Cash Equivalents @ tax beginning
Cash / Cash Equivalents at
the end
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(XXX)
(XXX)
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(XXX)
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(XXX)
(XXX)
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XXX
(XXX)
(XXX)
(XXX)
(XXX)
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XXX
XXX
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