How to make cash flow statement

1. Cash Flow Statement

2. Meaning: Cash Flow Statement “ A cash flow statement is a statement specifying the cash inflows and cash outflows arising from the Operating , Investing and Financing activities during the two successive balance sheets explaining the difference between the opening and closing cash balance.”

9. Form of Cash Flow Statement (Indirect Method) XXXX Operating Profit Before Working Capital Changes XX Interest Expense (XX) Dividend Income (XX) Interest Income XX Foreign Exchange Loss XXX Depreciation Adjustments for: XXXX Net Profit before Tax Cash Flows From Operating Activity (A) Indirect Method of Cash Flow Statement

10. XXX Net Cash Flow from Investing Activities XXX Dividends Received XXX Interest received XX Proceeds from sale of equipment (XXX) Purchase of Fixed assets Cash Flows from Investing Activities (B) XXX Net Cash Flow from Operating Activities (XX) Income Taxes Paid XXXX Cash Generated from Operations XXX Change in Sundry Creditors (+ve for  , -ve for  ) XXX Change in Inventory (+ve for  , -ve for  ) (XX) Change in Sundry Debtors (+ve for  , -ve for  )

11. XXXX Cash and Cash Equivalents at the end of period XX Cash and Cash Equivalents at the beginning of period XXX Net Change in cash and Cash Equivalents (A-B+C) XXX Net Cash used in Financing Activities (X) Dividend paid (X) Interest paid (XX) Repayment of long term borrowings XX Proceeds from Long term borrowings XXX Proceeds from issuance of share capital Cash Flows from Financing Activities (C)

12. Thanks Presented by: Nitin Gupta