Statement of cash flows systems ppt @ bec doms bagalkot mba finance
Cash Flow Statement | Finance
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Transcript of Cash Flow Statement | Finance
(payments for expenses)
Operating
Increases in Cash Decreases in Cash
(receipts from sales of noncurrent assets)
Investing
(receipts from issuing equity and debt securities)
Financing
(payments for acquiring noncurrent assets)
Investing
Reporting Cash Flows
(receipts from revenues)
Operating
(payments for treasury stock, dividends, and redemption of debt
securities)
Financing
Cash Flow TemplateCash flows from operating activities Net income XXXAdjustments for: Depreciation on machinery XXX Provision for loss on account receivables XXX Gain on sale of fixed asset (XXX) XXXIncrease in trade receivables (XXX) Foreign exchange XXX Dividend received (XXX) XXXCash generated from operating activities (A) XXX Cash flows from investing activities Purchase of fixed asset (XXX) Sale of investment XXX Net cash from investing activities (B) (XXX) Cash flows from financing activities Proceeds from issue of share capital XXX Proceeds from long term borrowings XXX Interest paid (XXX) Net cash from financing activities (C) XXX
Net increase in cash and cash equivalents(A+B+C) XXXCash and cash equivalents at beginning of the period XXXCash and cash equivalents at end of the period XXX