Cash flow statement

CASH FLOW FORMAT - BOTH DIRECT AND INDIRECT METHOD

Profit for the year                              xxxx              

Add: Non Cash expenses and expenses                              

which getting cover in other activites

Depreciation

Provison for Income Tax

Dividend

Interest on Debentures

Loss on sale of Fixed assets etc.

Less: Non Cash Income and Income
which getting cover in other activites

Apreciation of Asset

Income from investment

Profit on sale of  FIxed Assets etc.

Adjusted Profit/ profit available for operating activites  xxxxxx

Dear Ritesh,

while preparing cash flow statement, in its operating part youwill 1st have to adjust the non cash and non operating items that are apperring in the profit and loss account or given as the additonal information in order to get the net operating profit after that you will have to abjust the changes in the working capital.

for clear conception see the format from any book of classs 12( ISC or CBSE board)

Profit before tax.                              xxxx              

Add: Non Cash expenses and expenses                              

which getting cover in other activites

Depreciation written off

Provison for Income Tax

Dividend

Interest on Debentures

Loss on sale of Fixed assets etc.

Less: Non Cash Income and Income
which getting cover in other activites

Apreciation of Asset

Income from investment

Profit on sale of  FIxed Assets etc.

cash flow before working capital changes            xxxxxx

add:decrese in current assets

increse in current liabilities

less: decrese in current liabilities

increse in current assets

cash flow after working capital changes                  xxxxxxxx

less: tax paid

cash flow from operating activity                          

thanx all for your useful help it's worth appreciating................i would also like to know the treatment of capital resrve ,P&L a/c, bonus shares etc. in cfoa