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Cash Flow Statement Format Guide

The document outlines the format of a cash flow statement, which tracks cash inflows and outflows under three categories: operating, investing, and financing activities. It lists line items including net profit before tax, depreciation, interest paid and received, purchase and sale of assets, share capital proceeds, borrowing and repayments, dividends paid, and beginning and ending cash and cash equivalents. It also provides an alternative calculation of net profit before tax using balances from the profit and loss account.

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Shubham Bawkar
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46 views2 pages

Cash Flow Statement Format Guide

The document outlines the format of a cash flow statement, which tracks cash inflows and outflows under three categories: operating, investing, and financing activities. It lists line items including net profit before tax, depreciation, interest paid and received, purchase and sale of assets, share capital proceeds, borrowing and repayments, dividends paid, and beginning and ending cash and cash equivalents. It also provides an alternative calculation of net profit before tax using balances from the profit and loss account.

Uploaded by

Shubham Bawkar
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd

Format of a cash flow statement

Amt (Rs.) Amt (Rs.)


Cash flows from operating activities
Net profit before tax
Add: (non-cash and non- operating expenses)
Depreciation
Loss on sale of fixed assets
Loss on sale of investments
Goodwill w/off
Preliminary expenses w/off
Interest paid
Less: (non-cash incomes and non-operating
income)
Profit on sale of fixed assets
Profit on sale of investments
Interest received
Dividend received
Operating profit before working capital
changes
Add: decrease in working capital
OR
Less: Increase in working capital
Cash generated from operations
Income tax paid
Net cash flows from operating activities
Cash flows from investing activities
Purchase of fixed assets and investments
Sale of fixed assets and investments
Interest received
Dividend received
Net cash flows from investing activities
Cash flows from financing activities
Proceeds of issue of share capital
Proceeds from long term borrowings
Repayment of long-term borrowings
Issue of debentures
Redemption of debentures
Redemption of preference shares
Interest paid
Dividend paid
Net cash flows from financing activities
Net increase /decrease in cash and cash
equivalents
Cash and cash equivalents at the beginning
of the period
Cash and cash equivalents at the end of the
year
In case net profit before tax is not readily available then it can be worked
out as follows:
Amount Amount
(Rs.) (Rs.)
Profit & loss a/c bal. as per balance sheet at the
end of the year
Less:
Profit & loss a/c bal as per balance sheet at the
beginning of the year
Net profit after appropriations
Add: appropriations
Proposed dividends
Transfers to various reserves
Net profit after tax
Add: Provision for tax
Net profit before tax

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