Cash flow statements
Querist : Anonymous
For eg under B/S it is given
2011 2012
Proposed Dividend 100000 120000
Nd the other query is how to treat Provision for Tax while calculating Net Profit in Cash Flow Statements??
For eg under B/S it is given
2011 2012
Provision for Tax 130000 140000
To find net profit, adjust for all non operating items, non cash items.
If in case you are taking profit before appropriations then the same is not to be adjusted.
Querist : Anonymous
but can you tell me the amounts that will be added in net profit in nature of appropriation??
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