cash flow statement | finance

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Cash Flow Management

Classification of Cash Flows

(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 statement v/s income statement

Cash Flow TemplateCash flows from operating activities Net incomeXXXAdjustments for:Depreciation on machineryXXXProvision for loss on account receivablesXXXGain on sale of fixed asset(XXX)XXXIncrease in trade receivables(XXX)Foreign exchangeXXXDividend received(XXX)XXXCash generated from operating activities (A)XXXCash flows from investing activitiesPurchase of fixed asset(XXX)Sale of investmentXXXNet cash from investing activities (B)(XXX)Cash flows from financing activitiesProceeds from issue of share capitalXXXProceeds from long term borrowingsXXXInterest paid(XXX)Net cash from financing activities (C)XXXNet increase in cash and cash equivalents(A+B+C)XXXCash and cash equivalents at beginning of the periodXXXCash and cash equivalents at end of the periodXXX

Direct and indirect cash flows

Statement of Cash flows- Indirect method

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