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Cash flow statements

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Querist : Anonymous

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Querist : Anonymous (Querist)
12 June 2013 How to treat Proposed Dividend while calculating Net Profit in Cash Flow Statements??

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
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Karan Teli

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Karan Teli (Expert)
14 June 2013 Proposed dividends & provision for tax have to be added if the profit taken is a profit in nature of appropriation ones.
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.
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Querist : Anonymous

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Querist : Anonymous (Querist)
15 June 2013 thank u sir
but can you tell me the amounts that will be added in net profit in nature of appropriation??
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Karan Teli

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Karan Teli (Expert)
15 June 2013 Rs. 20,000 and RS. 10,000
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