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  • Cash Flow Statemen Indirect

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    Sakshi Gupta
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    The document outlines the components of a cash flow statement prepared using the indirect method. It includes sections for cash flow from operating, investing, and financing activities. The operating activities section adjusts net profit for non-cash items and changes in working capital to determine cash generated from operations. The investing activities section lists cash flows from purchases and sales of fixed assets and investments. The financing activities section includes cash flows from the issuance and repayment of debt and equity.

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    The document outlines the components of a cash flow statement prepared using the indirect method. It includes sections for cash flow from operating, investing, and financing activities. The operating activities section adjusts net profit for non-cash items and changes in working capital to determine cash generated from operations. The investing activities section lists cash flows from purchases and sales of fixed assets and investments. The financing activities section includes cash flows from the issuance and repayment of debt and equity.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    134 views2 pages

    Cash Flow Statemen Indirect

    Uploaded by

    Sakshi Gupta
    The document outlines the components of a cash flow statement prepared using the indirect method. It includes sections for cash flow from operating, investing, and financing activities. The operating activities section adjusts net profit for non-cash items and changes in working capital to determine cash generated from operations. The investing activities section lists cash flows from purchases and sales of fixed assets and investments. The financing activities section includes cash flows from the issuance and repayment of debt and equity.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
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    Cash Flow Statement (Indirect Method) Cash Flow From Operating Activities Net Profit Before Tax and

    Extraordinary Items Adjustments for: - Depreciation - Foreign Exchange - Investments - Gain or Loss on sale of fixed asset - Interest / Dividend Operating Profit before Working Capital Changes Adjustments for: - Trade & Other Receivables - Inventories - Trade Payables Cash Generated from Operations - Interest Paid - Direct Taxes Cash Before Extraordinary items Deferred Revenue Net Cash Flow From Operating Activities Cash Flows from Investing Activities Purchase of Fixed Assets Sale of Fixed Asset Sale of Investments Purchase of Investments Interest Received Dividend Received Loans to Subsidiaries Net Cash Flow from Investment Activities Cash Flows from Financing Activities Proceeds from Issue of Share Capital Proceeds from Long Term Borrowings Repayment of Finance / Lease Liabilities Dividend Paid Interest Paid Net Cash Flow from Financing Activities XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX

    (a)

    (b)

    -XXX XXX XXX XXX XXX XXX XXX XXX

    (c)

    XXX XXX -XXX -XXX -XXX XXX

    Net Increase / Decrease in Cash and Cash Equivalent during the Period (a+b+c) Add: Cash & Cash Equivalent at the beginning of period Cash & Cash Equivalent at the end of Period

    XXX XXX XXX

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