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Pravin Parekh (PARTNER) (28 Points)

04 February 2010  

I thanks for my earlier query for fund flow statement of CMA Format.

yes I would like to submit CMA Form for working capital requirments, hence it is necessary to tally sources and uses of fund flow statement of CMA Format

Please inform how to fill up this form as i am not able to tally the form I describe my problem as under

I have filled up in sources colum my net profit after tax  & depreciation figure for F.Y.2006-07 and in uses colum increase in fixed assets figure i filled up.

then in item No.3 long term surplus/deficit it shows as surplus

Then I filled up increase/decrease in current assets with biferfication as to: Items No.4

+/- in liabilities other than bank borrowings item No.5

+/- in working capital gap item No.6

+/- net surplus i.e. difference between item No.3 & 6

+/- in bank borrowings Item No.8

So please inform what is to be tally in above items?

Your earliest reply shall be highly appreciated





 6 Replies

CA Amit Kumar (C.A., CWA Final) (251 Points)
Replied 04 February 2010

dear pravin

pls send me the soft copy of ur CMA, i can provide u the assistance.

my email id is amitkverma.ca @ gmail.com

1 Like

CA. Rajesh P. Ahir (In Service @ PSU) (687 Points)
Replied 04 February 2010

can you please share the same file with me. I am doing the Same thing

Bala (Student) (478 Points)
Replied 04 February 2010

Send me too the CMA format PLEASE... balaca28 @ gmail.com

RAMANJU (here to updating the knowledge)   (485 Points)
Replied 05 February 2010

Simply follow the format as below:

1) Sources

Profit Before Tax                                

Add: Depreciation                             

Less: Taxes paid / payable             

Less: Dividend                                  

(A) Sub -total 

Increase in capital
Increase in Term Loan
Increase in Unsecured Loan
Increase in Deferred payment liabilities - 
Increase in Public deposits / Subsidy
Decrease in fixed assets
Decrease in Capital Work in Progress
Decrease in inter-corporate investments and advances
Decrease in other non-current assets
B) Sub-Total

Increase in short-term bank borrowings 
 (including bills purchased and discounted
 by bankers)
Increase in other current liabilities
Decrease in inventory
Decrease in receivables (including bills
 purchased and discounted by bankers)
Decrease in other current assets 
 (including cash and bank balances)

C) Sub-Total

Total funds available (A+B+C)


Increase in fixed assets
Increase in Capital work in progress
Decrease in term loans
Decrease in Unsecured Loan
Decrease in Deferred payment liabilities
Decrease in Share Premium 
Decrease in General Reserve
Decrease in Capital(Share capital)

Increase in Advances
Increase in other non-current assets
D) Sub-Total
Decrease in short-term bank borrowings 
 (including bills purchased and discounted 
 by Bankers)
Decrease in other current liabilities
Increase in Inventory
Increase in receivables (including bills 
 purchased and discounted by Bankers)
Increase in other current Assets
 (Including cash and bank balances)
E) Sub-Total
Total funds used (D+E)

siddu (Accountant) (21 Points)
Replied 29 September 2010

Please anyone send me the Project report on cash and Fund Flow management  relates to  Hospital to my email  Siddu.magadum @ gmail.com

daisy (student) (22 Points)
Replied 09 November 2017

Can I have filled CMA for Bank Proposal?? 

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