CASH FLOW SATEMENT

1) Interest expenses and Interest incomes are the items that arises from Investing activities and Dividend income arises from financial activities.So we shows these item in their respective head in Cash Flow............2) we arrives at net profit after adjustment of Interest expenses , Interest incomes, Dividend income. which are non operational items So we have to first adjust them to find the cash flow from operational activities.

WE ARE TO FIND OPERATING CASH FLOW..........

SO UNDER INDIRECT METHOD WE HAVE TO ADD BACK ALL NON-OPERATING ITEMS  OF CASHFLOW

(ie., financing and investing cashflow)

THIS IS MY VIEW!!!........SIR!........................