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Cash flow statement

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Student
24 Points Posted on 11 September 2015

One of my client has deposited Rs.100000 towards Electricity dept. deposit. Cash flow statements are applicable as the company's paid up share capital is Rs.60 lakhs. Could anyone please let me know where should the cash outflow towards electricity deposit should be disclosed in the cash flow statement? Which activity does it fall under?

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On 11 September 2015 at 19:23 Report
Replies (10)
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D
22 Points Posted on 11 September 2015
This will be part of operating cash out flow
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On 11 September 2015 at 19:54
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charted accountant
22 Points Posted on 11 September 2015
Suppose if the company's nature of business is depositing .....then it should be disclosed under operating activity
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On 11 September 2015 at 21:33
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jobs
121 Points Posted on 11 September 2015
Kya aisi koi site h jis pr all type k format available ho
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On 11 September 2015 at 22:30
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article assistant
21 Points Posted on 11 September 2015
It should shown under operating activity bcoz that deposit is made to run the business, in case if u didn't deposit the amt electricity dept will not allow to use electricity then u can't run the trading activities.
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On 11 September 2015 at 22:48
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Practising CA
449 Points Posted on 11 September 2015
Explained payments would fall under operating activities..
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On 11 September 2015 at 23:16
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Proprietor
24 Points Posted on 11 September 2015
End of the day you can not recover the deposit. So it should be treated as expenses. It's not depsosit. Deposit means to be recovered.
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On 11 September 2015 at 23:54
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CA Final Student
66 Points Posted on 12 September 2015
It is a part of Loans and advances and it should be a part of Operating activities and it shown be shown under WC Changes.
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On 12 September 2015 at 00:59
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Place
23 Points Posted on 12 September 2015
Operating Activity.
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On 12 September 2015 at 12:42
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abc
33 Points Posted on 12 September 2015
Operating activities
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On 12 September 2015 at 21:18
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Chartered Accountant
3162 Points Posted on 13 September 2015

Yes agree that it should be shown under operating activities. Because though it is not an expentiure, it is still for the purpose of operations of the entity.

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On 13 September 2015 at 16:51


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