Page 238 - DMGT202_COST_AND_MANAGEMENT_ACCOUNTING

Unit 13: Cash Flow Analysis (As Per AS-3)

Format of Cash Flow Statement Notes

1. Cash Flow Statement (Direct Method)
Cash Flow Statement (Direct Method)

(`)
Cash Flows from Operating Activities
Cash receipts from customers (xxx)
Cash paid to suppliers and employees xxx
Cash generated from operations (xxx)
Income-tax paid xxx

Cash flow before extraordinary items xxx
Proceeds from earthquake disaster settlement, etc. xxx
Net cash flow from operating activities (a) xxx

Cash flows from Investing Activities
Purchase of fi xed assets (xxx)
Proceeds from sale of equipment xxx
Interest received xxx
Dividend received xxx
Net cash flow from investing activities xxx

Cash flows from Financing Activities
Proceeds from issuance of share capital xxx
Proceeds from long-term borrowings xxx
Repayments of long-term borrowings (xxx)
Interest paid (xxx)
Dividend paid (xxx)
Net Cash fl ow from fi nancing activities (b) xxx

Net increase (decrease) in cash and cash equivalents during the period (a-b+c) xxx
Cash and cash equivalents at beginning of period xxx
Cash and cash equivalents at end of period xxx

2. Cash flow statement (Indirect method)

Cash flow Statement (Indirect Method) (Accounting Standard-3 (Revised)
Particulars (`)

Cash flow from Operating activities
Net profit before tax and extraordinary items xxx

Adjustments for:
-Depreciation xxx
-Foreign exchange xxx
-Investments xxx

Contd...

LOVELY PROFESSIONAL UNIVERSITY 233