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    Izaya -kun
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    The document outlines the cash flow statement using the direct and indirect method. It shows cash flows from operating, investing and financing activities. For operating activities, it lists cash receipts and payments related to customers, suppliers, employees and other expenses. For investing activities, it lists cash flows related to purchases and sales of property, plant and equipment and investments. For financing activities, it lists cash flows from issuing shares, borrowing/repaying loans, and paying dividends. The document also provides beginning and ending cash and cash equivalent balances.

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    cash flow format

    Original Title

    Format of Cash Flow

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    The document outlines the cash flow statement using the direct and indirect method. It shows cash flows from operating, investing and financing activities. For operating activities, it lists cash receipts and payments related to customers, suppliers, employees and other expenses. For investing activities, it lists cash flows related to purchases and sales of property, plant and equipment and investments. For financing activities, it lists cash flows from issuing shares, borrowing/repaying loans, and paying dividends. The document also provides beginning and ending cash and cash equivalent balances.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    18 views3 pages

    XXXX XXX XXX XXX XXX XXX XXX

    Uploaded by

    Izaya -kun
    The document outlines the cash flow statement using the direct and indirect method. It shows cash flows from operating, investing and financing activities. For operating activities, it lists cash receipts and payments related to customers, suppliers, employees and other expenses. For investing activities, it lists cash flows related to purchases and sales of property, plant and equipment and investments. For financing activities, it lists cash flows from issuing shares, borrowing/repaying loans, and paying dividends. The document also provides beginning and ending cash and cash equivalent balances.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 3

    DIRECT METHOD

    CASH FLOW FROM OPERATING ACTIVITIES:


    Cash receipt from customers XXXX
    Cash paid to supplier (XXX)
    Cash paid to employees (XXX)
    Cash paid to other expenses (XXX)
    Cash generated from operation XXX
    Interest paid (XXX)
    Tax paid (XXX)
    Net cash in/outflow from operating activities XXXX

    CASH FLOW FROM INVESTING ACTIVITIES


    Purchase of PPE (XXX)
    Proceed from disposal of PPE XXX
    Purchase of investment (XXX)
    Proceed from disposal of investment XXX
    Interest received XXX
    Dividend received XXX
    Net cash in/outflow from investing activities XXXX

    CASH FLOW FROM FINANCING ACTIVITIES


    Proceed from issue of shares at par/premium XXX
    Proceed from borrowings loan XXX
    Redemption of preference shares (XXX)
    Repayment of borrowings loan (XXX)
    Dividend paid (XXX)
    Net cash in/outflow from financing activites XXXX
    Net increase/decrease in cash and cash equivalent Xxxx
    Cash and cash equivalent at the beginning ABC
    Cash and cash equivalent at the end DEF

    Cash and cash equivalent:

    Beginning Ending
    Cash/Bank XXX XXX
    Bank Overdraft (XXX) (XXX)
    Marketable securities (< 3 months) XXX XXX
    Short term investment (<3 months) XXX XXX
    Total ABC DEF
    INDIRECT METHOD

    CASH FLOW FROM OPERATING ACTIVITIES:


    Net profit before tax XXX
    Adjustment for:
    Depreciation XXX
    Gain on disposal of PPE (XXX)
    Loss on disposal of PPE XXX
    Interest income (XXX)
    Interest expense ABC
    Dividend/investment income (DEF)
    Amortization of intangibles XXX
    Bad debt written off XXX
    Operating profit before working capital changes XXX
    Increase in CA (XXX)
    Decrease in CA XXX
    Increase in CL XXX
    Decrease in CL (XXX)
    Cash generated from operation XXX
    Interest paid (XXX)
    Tax paid (XXX)
    Net cash in/outflow from operating activites XXX

    CASH FLOW FROM INVESTING ACTIVITIES


    Purchase of PPE (XXX)
    Proceed from disposal of PPE XXX
    Proceed of investment (XXX)
    Proceed from disposal of investment XXX
    Interest income XXX
    Dividend /investment income DEF
    Net cash in/outflow from investing activities XXX

    CASH FLOW FROM FINANCING ACTIVITES


    Proceed from issue of shares at par/premium XXX
    Proceed from borrowing/loan XXX
    Redemption of preference share at par/premium (XXX)
    Repayment of borrowings/loan (XXX)
    Dividend paid (XXX)
    Net cash in/outflow from financing activities XXX
    Net increase/decrease in cash and cash equivalent XXXX
    Cash and cash equivalent at the beginning JKL
    Cash and cash equivalent at the end MNO

    Cash and cash equivalent:


    Beginning Ending
    Cash/Bank XXX XXX
    Bank Overdraft (XXX) (XXX)
    Marketable securities (< 3 months) XXX XXX
    Short term investment (<3 months) XXX XXX
    Total JKL MNO

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