IN THE NAME OF ALLAH MOST

BENEFICENT & MERCIFUL

Presented to

Ch. Abdul Khaliq

Presented by

Zeeshan Tufail (9656)

MBA Semester (4th)

 PRESENTATION OF
CORPORATE FINANCE
 CASH FLOW STATEMENT

It can be defined as
“A financial statement that reflects the inflow
of revenue vs. the outflow of expenses resulting
from operating, investing and financing
activities during a specific time period.”
 PURPOSE OF CASH FLOW
STATEMENT
 The primary purpose of the statement of cash flows is to
provide information about an entity's cash receipts and cash
payments during a period.

 A secondary objective is to provide information on a cash

basis about its operating, investing, and financing activities.
 ACTIVITIES OF CASH FLOW
STATEMENT

PERATING ACTIVITIES

NVESTING ACTIVITIES

INANCING ACTIVITIES
 ACTIVITIES OF CASH FLOW
STATEMENT

 OPERATING ACTIVITIES

Involve the cash effects of transactions that enter into

the de-termination of net income, such as cash
receipts from sales of goods and services and cash
payments to suppliers and employees for acquisitions
of inventory and expenses.
 ACTIVITIES OF CASH FLOW
STATEMENT

 INVESTING ACTIVITIES
Generally involve long-term assets and include

(a)making and collecting loans, and

(b) acquiring and disposing of investments and
productive long-lived assets.
 ACTIVITIES OF CASH FLOW
STATEMENT
 FINANCING ACTIVITIES

Involve liability and stockholders' equity items and

include
(a)obtaining cash from creditors and repaying the
amounts borrowed, and
(b) obtaining capital from owners and providing them
with a return on, and a return of, their investment.
THANK YOU