● Two Balance Sheet requires.
● No need of Profit & Loss account in Indirect Method.
● Non Cash Item require.
● We need change in current Assets & Current Liabilities account.
● No need to open, Opening current assets and current Liabilities accounts.
(Indirect Method): Given by AS-3
|
M/s XYZ LIMITED Cash flow Statement for the year ended 31 March 2014 |
|
|
Particulars |
Amount |
|
Cash Flows from Operating Activities (Schedule- 1) |
XX |
|
Cash Flows from Investing Activities (Schedule- 2) |
XX |
|
Cash Flows from Financing Activities (Schedule-3) |
XX |
|
Extraordinary Items |
XX |
|
Net Profit before Tax → |
XX |
|
Income Tax Paid → |
XX |
|
Net Increase or Decrease in cash or cash Equivalents → |
XX |
|
Add: Cash & Cash Equivalents at the beginning of the period → |
XX |
|
Cash and Cash Equivalents at the end of the period → |
XXX |
|
|
|
Cash flow from operating activities
|
Particulars |
Amount |
|
Changes in Profit & Loss account |
XX |
|
Changes in Reserve (Any) |
XX |
|
(+) Interim Dividend |
XX |
|
|
|
|
Net Profit → |
XXX |
|
Non Cash Items: |
|
|
(+) Depreciation |
XX |
|
(+) Loss on Sale of Fixed Assets |
XX |
|
(+) Goodwill Amortization |
XX |
|
(+) Preliminary Expenses written off |
XX |
|
Non Cash Incomes: |
|
|
(-) Gain on Sale of Fixed Assets |
XX |
|
Operating Profit before working Capital changes → |
XXX |
|
± Changes in Current Assets & Current liabilities |
XX |
|
|
|
|
Cash operating Expenses before Tax |
------ |
|
Tax Paid |
XXX |
|
|
X |
|
Cash Flow from Operating Activities → |
------ |
|
|
XXX |
|
|
|
|
|
|
Cash flow from investing activities
|
Particulars |
|
Amount |
|
Cash received for: |
|
|
|
- Sale of Fixed Assets |
XX |
|
|
- Sale of Investment |
XX |
|
|
- Interest received |
XX |
|
|
- Dividend received |
XX |
XXX |
|
|
|
|
|
Cash paid for: |
|
|
|
- Purchase of Fixed Assets |
XX |
|
|
- Purchase of Investments |
XX |
XX |
|
Net Cash Flow from Investing Activities → |
|
XX |
Cash flow from financing activity
|
Particulars |
|
Amount |
|
Cash received for: |
|
|
|
- Issue of Equity Shares |
XX |
|
|
- Issue of Preference Share |
XX |
|
|
- Long-term borrowings |
XX |
XXX |
|
|
|
|
|
Cash paid for: |
|
|
|
- Interest paid |
XX |
|
|
- Redemption of Preference shares |
XX |
|
|
- Repayment of Loans |
XX |
|
|
- Dividend paid |
XX |
|
|
- Purchase of Investments |
XX |
XX |
|
Net Cash Flow from Financing Activities → |
|
XX |