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Cash flow statement

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(Querist)
04 January 2009 While preparing cash flow statement in last year balance sheet proposed dividend is 100000 & in current years it is 200000,
then what shld we do in such a case?
I mean wat & where shld we do add & less also With reason y so?
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CA Mani

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CA Mani (Expert)
04 January 2009 It is to be shown as inflow i.e. addition in cash flows from operating activities.

Because, your liability has increased means, you have indirect inflows - which results in operating inflows.

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