Statement of cash flow

Cash flows from operating activities Calculations

1s
PI

·
XXX 1 Cash receipts from customers

sales in TB
cash sales total

(xxx) [ outstanding credit

~
·
saies
sales more
trade receivables debtors bought

-a
Coutflow)

da
bid

Bank
XXX

Cash generated from operations 3 : =

XXX ·
change in trade receivables
credit
/xxx
sales
cid XXX
bid-old
Taxation paid
4
- XXX
XX YX
Subtract

· Rent income - case-look out for accrued rent/rent receivedin advance XX

Cash flows from investing activities Commission

· Income received XXX

XXX

payment for investmen [shares , loans made to other parties) (xXX)

cash receipt from sale of share investment/repayment or loans XXX

Dr - +

Cr - -

purchase of non-current asset (xxx) . cash

2 paid to suppliers and employees

proceeds from sale of non-current asset XX

Salasandwas
·

! XXX

Interest received XX ·
other things (Trade payables) XXX

Dividends received
#
&
b
COS TP
bld XXX
Env xxx
Trading spro
Bank xXX
Inv
XXX

XXX old XXX other XX

Cash Clow from Financing ac tivities**

R

Interest paid (xxx) · cost of sales-Inventory related start XXX

can use pIt & Shareholders for dividends

-
Dividends paid (xxx) · Decreasel Increase in inventories xxx((xxx)

capitamount
a

(Phan
acanired an

Increase/decrease in
long-term liability
** / · Decrease/Increase in trade payables Xx((XXX)

proceeds from shares issued ↑XX

·
other expensespenoneadjustn s a
*X

cash paymen in respect or dedemption of shares , debentures and securities [xxx) · Accrued expenses (opening -
closing) XXX

*X
·
prepaid expenses

Net cash and .

3 Cash generated from (indirect

·
increase in cash equivalents XXX operations

cash and Adjusted profit for the

-
cash equivalents at
beginning of year X ·
year XXX

·
cash and cash at the end of the XX
Pennyxxx( ) **
equivalent year
axx((xx)

components of

hand
cash and cash

#
equivalent"

short term deposits (outflow)

Fr
> cash
- on -
X inventories
*x
bought
~
> current bank account xx
> Bank overdraft (xX) - Increase/ Decrease in inventories xx((Xxx)
L sold (inclow) To check increase
borrowed CoutClow]
~>
more

Xxx((xxx) or decrease :
-
Increase/ Decrease In Trade receivables

paid
(inClow) opening
borrowed more
(inclows VS
~
>
-
Increase/Decrease in Trade payables XXx((Xxx) Closing (Adjusted
↓ paid them (outrow)
XXXX
Bank