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Particulars: Format of Cash Flow Statement

The document outlines the components of Cash and Cash Equivalents, including cash in hand, bank cash, marketable securities, and short-term investments. It provides a detailed format for a Cash Flow Statement, categorizing cash flows into operating, investing, and financing activities, along with specific adjustments and calculations. Additionally, it includes ledger accounts for fixed assets, accumulated depreciation, and tax provisions.

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12 views2 pages

Particulars: Format of Cash Flow Statement

The document outlines the components of Cash and Cash Equivalents, including cash in hand, bank cash, marketable securities, and short-term investments. It provides a detailed format for a Cash Flow Statement, categorizing cash flows into operating, investing, and financing activities, along with specific adjustments and calculations. Additionally, it includes ledger accounts for fixed assets, accumulated depreciation, and tax provisions.

Uploaded by

dhananjayruhela9
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Items included in Cash and Cash Equivalents :

1. Cash in Hand.
2. Cash at Bank.
3. Marketable Securities.
4. Short –term Investments/Current Investments.
5. Cheques and Drafts in Hand.

Format of Cash Flow Statement

Particulars ` `
(A) Cash Flows From Operating Activities :
Profit and Loss Balance on 31st March, 2022 ---
Less : Profit and Loss Balance on 31st March, 2021 ---
---
Add : Closing balance of General Reserve ---
Less : Opening balance of General Reserve --- ---
Proposed dividend of previous year ---
Interim Dividend paid during the year ---
Provision for tax ---
Net Profit before Tax ---
Adjustments for non-cash and non-operating items :
Add : Depreciation on fixed Assets ---
Goodwill, Patents & Trademark written off ---
Interest on short term & Long term Debt ---
Interest on Bank Overdraft ---
Loss on sale of fixed Assets ---
Increase in P.F.B.D. --- ---
Less : Interest, Dividend and Rent Received ---
Profit on sale of fixed Assets ---
Decrease in P.F.B.D. --- ---
Operating Profit before Change in Working Capital ---
Add : Decrease in Current Assets ---
Increase in Current Liabilities --- ---
Less : Increase in Current Assets ---
Decrease in Current Liabilities --- ---
Cash generated from operations ---
Less : Tax paid during the year ---
Net Cash flow/used from Operating Activities. --- ---
(B) Cash Flows From Investing Activities :
Purchase of Fixed Assets/Non-Current Investments (---)
Sale of Fixed Assets/Non-Current Investments +
Purchase (increase) of Intangible Assets (---)
Net Cash flow/used from Investing Activities --- ---
(C) Cash Flows From Financing Activities :
Proceeds from issue of Shares and Debentures +
Proceeds from long term loan +
Redemption of Preference Shares (---)
Increase in Bank Overdraft +
Decrease in Bank Overdraft (---)
Interim Dividend paid (---)
Interest paid on loan (---)
Proposed Dividend paid (Opening Balance) (---)
Repayment of long term loan (---)
Cash flow/used from Financing Activities --- ---
Total (A + B + C) ---
Add : Opening Balance of Cash and Cash Equivalents ---
Closing Balance of Cash and Cash Equivalents ---

Dr. Fixed Asset Account Cr.


Particulars ` Particulars `
To Balance b/d ---- By Bank (sale) ----
To Bank (Purchase) ---- By Depreciation A/c ----
To Statement of Pr & Loss ---- By Statement of Pr & Loss ----
(Profit on sale of Asset) (Loss on sale of Asset)
By Balance c/d ----
---- ----

Dr. Accumulated/Provision for Depreciation Account Cr.


Particulars ` Particulars `
To Fixed Assets A/c ---- By Balance b/d ----
To Balance c/d ---- By Statement of P & L ----

---- ----

Dr. Provision for Tax Account Cr.


Particulars ` Particulars `
To Bank A/c (Tax Paid) ---- By Balance b/d ----
To Balance c/d ---- By Statement of P & L ----
(Provision)
---- ----

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