Page 368 - VIRANSH COACHING CLASSES

Format for Cash Flow for the year ended

` `
I] Cash Flow from Operating Activities xxx
Net Profit
Adjust Non Cash/Non operating Items
+ Depreciation xxx
+ Interest Paid xxx
+ Loss on Sale of Asset xxx
(-) Interest/Dividend Received xxx
(-) Profit on sale of Asset xxx
Adjust working capital changes
Add - Increase in current Liabilities xxx
Add - Decrease in current Assets xxx
Less - Increase in current Assets xxx

Less - Decrease in current Liabilities xxx
Cash generated from operations xxx
II] Cash Flow from Investing Activities
Add :- 1) Interest/Dividend received xxx
2) Sale of Asset/Investment xxx
Less :- 1) Purchase of Fixed Asset/Investment xxx
Net cash from Investing Activities. xxx
III] Cash Flow from Financing Activities
Add :- 1) Issue of Shares/Debentures xxx
2) Loan borrowed xxx
Less :- 1) Redemption of Share/Debentures xxx
2) Loan Repaid xxx
3) Interest/Dividend paid xxx xxx
Net Cash from Financing Activities xxx
Add :- Cash of beginning (op Bal. of cash + Bank) xxx
Cash of end (Cl. Bal of cash + Bank) xxx

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