Page 239 - DMGT202_COST_AND_MANAGEMENT_ACCOUNTING

Cost and Management Accounting

Notes
-Gain or loss on sale of fi xed assets (xxx)
-Interest/dividend xxx
Operating Profit Before Working Capital Changes xxx

Adjustment for:
-Trade and other receivables xxx
-Inventories (xxx)
-Trade payables xxx
Cash Generated from Operations xxx
-Interest paid (xxx)
-Direct taxes (xxx)
Cash before Extraordinary Items xxx
Deferred revenue xxx

Net cashflow from operating activities (a) xxx

Cashflow from Investing activities
Purchase of fi xed assets (xxx)
Sale of fi xed assets xxx
Sale of investments xxx
Purchase of investments (xxx)
Interest received xxx
Dividend received xxx
Loans to subsidiaries xxx

Net cashflow from investing activities (b) xxx
Cashflow from Financing Activities

Proceeds from issue of share capital xxx
Proceeds from long term borrowings xxx
Repayment to fi nance/lease liabilities (xxx)
Dividend paid (xxx)
Net cashfl ow from fi nancing activities (c) xxx
Net Increase (decrease) in cash and cash equivalents during the period (a+b+c) xxx
Cash and cash equivalents at the beginning of the year xxx
Cash and cash equivalents at the end of the year xxx

Note As per the amendment of Clause 32 of the Listing Agreement of SEBI, 1995, all
the listed companies have to prepare and publish their Cash Flow Statement as per the

above formats with their annual financial statements in the reports. SEBI recommends the
indirect method to prepare the cash fl ow statement.

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