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96 Corporate Finance BRILLIANT’S

4. AH$mCpÝQ>¨J `h AH$mCpÝQ>¨J H$s EH«w$Ab ~o{gg na AmYm[aV `h AH$mCpÝQ>¨J Ho$ H¡$e ~o{gg na AmYm[aV hmoVm
H$m AmYma hmoVm h¡Ÿ& h¡Ÿ&
5. d{Hª$J H¡${nQ>b d{Hª$J H¡${nQ>b _| n[adV©Z H$m eoS²>`yb H$a§Q> d{Hª$J H¡${nQ>b _| n[adV©Z H$m Eogm H$moB© eoS²>`yb
_| n[adV©Z H$m AgoQ²>g VWm H$a§Q> bm`{~{bQ>rO _| n[adV©Z V¡`ma Zht {H$`m OmVm h¡Ÿ&
eoS²>`yb H$mo Xem©Zo Ho$ {bE {H$`m OmVm h¡Ÿ&
6. V¡`ma H$aZo Bg ñQ>oQ>_|Q> Ho$ Ûmam \§$S²>g Ho$ gmog}g Ed§ g^r H¡$e BZâbmoO VWm AmCQ>âbmoO H$mo Am°naoqQ>J,
H$s _oWS> EpßbHo$eÝg àH$Q> {H$E OmVo h¢Ÿ& \§$S²>g Ho$ BÝdopñQ>¨J VWm \$m`ZopÝg§J EpŠQ>{dQ>rO _| dJuH¥$V
gmog}g Ed§ EpßbHo$eZ _| A§Va, d{Hª$J H¡${nQ>b {H$`m OmVm h¡Ÿ& Hw$b A§Va H¡$e `m H¡$e BpŠddoboÝQ²>g
_| Hw$b d¥{Õ `m H$_r H$mo Xem©Vm h¡Ÿ& _| Hw$b d¥{Õ `m H$_r H$mo Xem©Vm h¡Ÿ&
7. EZm{b{gg BgH$m EZm{b{gg df© Ho$ Xm¡amZ d{Hª$J H¡${nQ>b BgH$m EZm{b{gg H¡$e nmo{OeZ _| n[adV©Z na
H$m AmYma _| hþE n[adV©Zm| na AmYm[aV hmoVm h¡Ÿ& AmYm[aV hmoVm h¡Ÿ&
8. Cn`mo{JVm `h bm±J-Q>_© ßbmqZJ Ed§ \$m`ZopÝg§J Ho$ {bE `h {~OZog H$s em°Q>©-Q>_© EZm{b{gg VWm H¡$e
Cn`moJr hmoVm h¡Ÿ& ßbmqZJ Ho$ {bE A{YH$ Cn`moJr hmoVm h¡Ÿ&
9. g§emoYZ \§$S²>g âbmo ñQ>oQ>_|Q> Ho$ {Z`_m| VWm àmo\$m°_m© H¡$e âbmo ñQ>oQ>_|Q> H$s àmo\$m°_m© Ed§ AÝ` {Z`_m|
_| H$moB© g§emoYZ Zht {H$`m Om gH$Vm h¡Ÿ& _| g§emoYZ {H$`m Om gH$Vm h¡ VWm Bgo AH$mCpÝQ>¨J
ñQ>¢S>S>©-3 ([admBÁS>) Ho$ ê$n _| àñVwV {H$`m Om
gH$Vm h¡Ÿ&

PREPARATION OF CASH FLOW STATEMENT
H¡$e âbmo ñQ>oQ>_|Q> V¡`ma H$aZm

Q.12. Show the proforma of cash flow statement under direct method and indirect method.
S>m`aoŠQ> {d{Y VWm BZS>m`aoŠQ> {d{Y Ho$ A§VJ©V H¡$e âbmo ñQ>oQ>_|Q> H$m àmo\$m°_m© Xem©B`o&
OR
Why is presentation of cash flow significant? How is it prepared?
H¡$e âbmo H$s àñVw{V Š`m| _hÎdnyU© h¡? `h H¡$go V¡`ma {H$`m OmVm h¡?

The amount of cash flows derived from Am°naoqQ>J EpŠQ>{dQ>rO go CËnÝZ H¡$e âbmo H$m _hËd
operating activities is an important indicator ~hþV A{YH$ h¡Ÿ Š`m|{H$ `h Xem©Vm h¡ {H$ B§Q>aàmBO H$s
of the extent to which the operations of the Am°naoqQ>J H¡$no{~{bQ>r H$mo ~ZmE aIZo Ho$ {cE, n`m©ßV
enterprise have generated sufficient cash flows
to maintain the operating capability of the _mÌm _| H¡$e âbmo hmo ahm h¡ AWdm ZhtŸ& dmñVd _| Bg
enterprise. Infact, this information is vital in OmZH$mar go `h {ZYm©[aV {H$`m Om gH$Vm h¡ {H$ Cg
determining whether an enterprise would BÝQ>aàmBg H$m ì`mdgm{`H$ ^{dî` Š`m h¡Ÿ&
continue to exist in the long run or not.
There are various transactions during a EH$ {ZpíMV Ad{Y Ho$ Xm¡amZ H$B© Q´>m§OoŠeÝg hmoVo
particular period which either generate net h¢ {Oggo ZoQ> àm°{\$Q> `m ZoQ> bm°g hmoVm h¡Ÿ& naÝVw BgH$m
profit or net loss. But it does not mean that net AW© `h Zht h¡ {H$ Cg Ad{Y _| Am°naoqQ>J EpŠQ>{dQ>r
cash provided by operating activities in a
period shall be equal to the net profit or net go àmßV ZoQ> H¡$e CgHo$ ZoQ> àm°{\$Q> `m ZoQ> bm°g Ho$
loss. It is so because certain non-cash and non- ~am~a hmoJmŸ& `h Bg{bE {H$ Hw$N> Zm°Z-H¡$e VWm Zm°Z-