Professional Documents
Culture Documents
Cash Flow Statement
Cash Flow Statement
Cash Flow Statement
Contents
Meaning
Classification
Limitations
Examples are:
Cash proceeds from issuing shares or other similar
instruments
Cash proceeds from issuing debentures, loans, notes,
bonds and other short or long term borrowings, and
Cash repayments of amounts borrowed such as
redemption of dentures, bonds, preference shares.
Format of Cash Flow Statement
ABC Limited
For the year ended…………..
(A) Cash Flows from Operating Activities: Rs. Rs.
• Helpful in Control
Misleading Comparisons
Incomplete Substitutes
Difference b/w Cash Flow & Fund Flow