cash flow

As per AS-3, the foolowing is the treatment of the above :-

Issued Share Capital (equity or Prefrence)- Financing Activity.

Authorised Capital- Nothing should be done...

Bonus Share- Nothing

Warrant Issued- Financing Activity

I agree with the treatments u gave for issued share capital and authorised capital, but will u please explain the treatments u give for BONUS SHARES AND WARRANT ISSUED(their reasons).
 

for bonus shares:- nothing in FINANCING ACTIVITY..  but add back to net profits In OPERATING ACTIVITIES.

THANKS

SIR

 BONUS SHARE ISSUED FROM FREE RESERVE AND WARRANT AMT. IS

RECEIVED AND STILL PENDI\NG IN F.Y.

U CAN CHECK ALSO MY CASH FLOW FILE WHICH IS ATTACHED HERE.

PLZ HELP ME TO PREPAIR AND LEARN OF CASH FLOW

THANKS

Name : Vishal Kamat

Add : Annaourna 489, Gharpure Ghat, Ashok Stambh, Nasik -422002

DOB : 13.06.1979

Qualification:

M.COM, CS Intermediate, GDCA, DTL

Presently Working in Zetex Engineers Pvt Ltd, Ambad, Nasik - 10 as Account Head with ERP Software (Sage)

Language Known : English, Himdi, Marathi