Cash Flow

Cash flow statement 

Using Direct method 

A. Operating Activities

Capital & Liabilities         |           Assets

·        Increase (+)            |          ·         Increase ( - )

·        Decrease (-)           |          ·          Decrease ( + )

1. Cash collection from debtors

Sales

Debtors / Receivable

2. Cash paid to creditors & others

Creditor, Payable ( account Payable & Bills Payable), Cost of good sold, Stock, Inventory

3. Paid to employee and operating Exp'n

Remaining Points

4. Interest

All Interest

5. Tex

All Tax

__________________________

B. Investing Activities

·        Purchase ( - ) पैसा बड्यो 

·        Sales ( + ) पैसा घट्यो

Land, Building, Furniture, Plant & Machinery, Equipment, Investment,

__________________________

C. Financing Activities

·        Issue ( + ) पैसा बड्यो 

·        Redemption ( - ) पैसा घट्यो

All Share Capital, Share Premium, deb'n or Loan 

__________________________

D. Change in cash balance

A B C =?

Add

opening cash balance 

closing cash balance

Do not write

 Return earning , P/L a/C, PL appropriation a/C