CASH FLOW PDF

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A cash flow statement is important to your business because it can be used This Business Builder will introduce you to the cash flow statement and its. Statement of Cash Flow. Inflow/Outflow. Inflow/Outflow. CASH FLOW FROM OPERATING ACTIVITIES. Receipts from Members, Grants, Donations. Profit after tax (PAT) is equal to the equity cash flow when the company is not growing, Keywords: Cash Flow; Net Income; Equity Cash Flow; Free Cash Flow;.


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Cash Flow Statements. (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold. CASH FLOW STATEMENT. In the previous lesson, you have learnt various types of analysis of financial statements and its tools such as comparative statements. The Ten-Minute Cash Flow (balance sheet changes). Star Therapeutics, Inc. Cash Flow Statement. Year Ended March 31, Sources of cash: Decreases in.

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It involves an Outflow of cash. It is merely a book entry and does not involve outflow of cash. The provision for Tax Account provides information about the tax paid during the current year as well as the tax provided for the current year.

Under this method, net cash flow from operating activities is calculated by employing the information contained in the Profit and Loss Account and Balance Sheet. The amount being net profit before tax is the starting point for calculation. It can be calculated as: The Proposed Dividend for the current yearAdd: The Interim Dividend paid during the yearAdd: Transfer to ReserveAdd: The Provision for tax made during the yearLess: After having computed the Net Profit before tax and extraordinary items, it isfurther adjusted to arrive at the net Cash Flow from Operating Activities.

Theseadjustments are classified into two categories: After that tax paid the net of refund of tax is deducted from cash generated from operations to arrive at the cash flow from operating activities before extraordinary items. After that we add or subtract the proceeds of extraordinary item s to get Net cash from used in operating activities. Current Assets 1 Stock: Change in the level of stock must be considered for calculating the cash flow from operating activities. A decrease in stock will increase the cash inflow from operating activities whereas an increase in stock will decrease the cash inflow from operating activities.

A decrease in debtors or bills will receivable will increase the cash inflow from operating activities, whereas an increase in debtors or bills receivable will decrease the cash inflow from operating activities. A decrease in the prepaid expenses will increase the cash inflow from operating activities.

Cash Flow Analysis - Free eBook in PDF Format

Conversely, an increase in the prepaid expenses will decrease the cash inflow from operating activities. Current Liabilities 1 Creditors and Bills Payable: A decrease in creditors and bills payable will reduce cash.

A decrease in outstanding expenses will reduce cash. Similarly, an increase in outstanding expenses will increase the cash available to the enterprise. The general rules that develop from the above discussion are: An increase in current assets leads to decrease in cash. A decrease in current assets leads to an increase in cash. An increase in current liabilities leads to an increase in cash. A decrease in current liabilities leads to a decrease in cash.

Preparation of Fixed Assets Account 1. If the Balance Sheet contains an item of provision for depreciation or accumulated depreciation, it means that the fixed assets are shown in the balance sheet at their original cost. In such cases, fixed assets fixed assets and provision for depreciation account should be prepared.

Fixed asset account will disclose the purchase and sale of the fixes asset during the year and by preparing provision for depreciation account the amount of depreciation charged during the year will be found out.

When the Balance sheet does not contain the item of provision for depreciation or accumulated depreciation for both the years, it means that the fixed assets are shown in the Balance sheet at their written down value after depreciation and hence the fixed asset account will be prepared on the written down value basis. It does not involve cash but is a book entry. Therefore, depreciation is to be added back to net profit before tax for calculating cash flow.

Similarly, profit on sale of fixes assets is credited to profit and loss account. It does not involve cash. Rather cash is involved on sale of fixed assets. Profit or loss is a result of sale. Therefore, loss on sale of fixed assets is added back and profit on sale of fixed assets is deducted from net profit before tax for arriving at the cash flow from operating activities. Sale proceeds of fixed assets will, of course, result in a cash inflow but this inflowwill be shown in the cash flow statement under cash flow from investing activities.

Accordingly, the cash inflow and outflow relating to thefixed assets, shares and debt instruments of other enterprises,interests in joint ventures, advances and loans to third parties andalso their repayments are shown under investing activities in thecash flow statement. Cash flow from investing activities is ascertained by analyzing thechanges in fixed assets and long term investments in the beginningand at the end of the year.

CASE 1: When the Fixed Asset is shown at the Written down Value. Under this case, depreciation is charged to the Asset Account and thebalance of the Asset Account shows the written down value of theasset, which is also called the book value.

Students are required find out only the sale or purchase of asset. In case of land, it should be assumed sale as depreciation is not charged on land. CASE 2: When the fixed assets are shown at their original cost andaccumulated depreciation provision for depreciation is separatelymaintained. Under this case, in contrast to the above case , depreciation is not directlycharged to the Asset Account.

In the Balance Sheet, asset appears at its original cost and the accumulateddepreciation is shown either by deducting from Fixed Asset Account or on theliability side of Balance sheet. In such cases, we prepare separate accounts forfixed assets and accumulated depreciation.

Depreciation for the year can beascertained from provision for depreciation account. By Accumulated Dep. Profit on sale of Fixed asset Accumulated Dep.

Normally, the purchase of fixed asset is a balancing amount on the debitside of the account and the sale of fixed asset on the credit side of the account. Charged for current year NOTE: Accumulated depreciation on the fixed asset sold or depreciation charged for the current accounting year may not be given, which shall be the balancing amount. Itincludes proceeds from issue of shares or other similar instruments, issue ofdebentures, loans, bonds, other short-term loans or long term borrowings andrepayments of amounts borrowed.

Accordingly, receipts and payments onaccount of the above are disclosed in the cash flow statement as the cash flowfrom financing activities. Dividends paid in all enterprises and interest paid in case of non-financingenterprise is also included in Financing Activities.

It is important to note that an increase in share capital due to bonus issue will notbe shown in the cash flow statement, since it is a capitalization of reserves.

When shares are issued at a premium, the cash flow statement reflects the total cash generated by the issue i. The cash flow from financing activities is ascertained by analyzing the change in Equity and Preference share capital, Debentures and other borrowings. Interest and Dividends: The treatment of interest and dividends received as well as paid depends on the nature of the business of the enterprise, i.

Pdf cash flow

Proposed dividend: The proposed dividend is proposed by the Board of Directors and approved by the shareholders in the Annual General Meeting before it becomes due for payment. Till the time it is approved at the Annual General Meeting, it is not a liability. The proposed dividend for the current year becomes due and is also paid in next year.

Pdf cash flow

It is an outflow of cash and cash equivalents in the next year. The proposed dividend of the previous year becomes due and is also paid in the current year. Chart of Account Configuration. Configure the chart of accounts with two fields: Cash Flow Type and 2. Financial Report. Cash Flow Report. Reports of Operation, Investing and Finance activities will be automatically created once install the module.

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Apps purchases are linked to your Odoo account, please sign in or sign up first. Allow to Configure Account Allow to configure account with 1. Operating Activities 2.