cash flow statement coparison

Download Cash Flow statement coparison

Post on 10-Nov-2015




2 download

Embed Size (px)


This Presentation cover Cash-Flow Statement and its detail study.


Allama Iqbal Open Univercity

Financial Accounting(8501)Presented to:Mr. Asif Muzaffar SheikhPresented by:Manhal Al-QamarRoll No. BA581718Topic:Comparison of two year cash flow statement of any two organization in same industry and high light the variations and its reasons.What is Statement of cash flow?Asummary of the actual or anticipated incomings and outgoings ofcash in a firm over anaccounting period(monthly, quarterly, yearly).

It answers the questionsWhere the Money came from?Where it went?Uses of Cash Flow StatementBudgetingBusiness-PlanningSections of Cash Flow Statement.Operating-activities (salesofgoodsorservices) Investing-activities (saleorpurchaseof anasset)Financing-activities (borrowings, or sale ofcommon stock)National Bank of Pakistan

Habib Bank LimitedCase Study

National Bank of Pakistanis one of the largest state-owned commercial bank operating in Pakistan.

Introduction of NBP:

Introduction of HBL:HBL was the first commercial bank to be established in Pakistan in 1947. HBL offers the basic range of banking services to its customers, to include commercial, bank in the emerging markets.

Practical study of OrganizationVariation in cash flow statement of NBP20132012Operating-Activities 34,633,472,000 59,440,576,000

Profit Before Taxation 7,078,367,000 21,378,284,000

Investing-Activities (34,606,039,000) (17,626,078,000)

Financing-Activities (12,424,586,000) 29,171,598,000Variation in cash flow statement of HBL20132012

Operating-Activities 30,005,361,000 404,298,555,000

Profit Before Taxation 36,133,328,000 35,561,757,000

Investing-Activities (26,527,741,000) (341,182,394,000)

Financing-Activities (15,868,983,000) (8,655,740,000)

Reasons of Variation in Cash Flow StatementLending to FinancialNBPHBL43,666,044,00010,443,222,000

Profit before TaxationNBPHBL 7,078,36700036,133,328,000


NPBs cash flow statement shows less profitability than the HBL because of its too much expansion in operations & Unqualified Staff.


My Recommendation are for NBP:

NPB can expand its profitability by reviewing Growth Strategy.

Thank You