Cash Flow Statement (Direct) for the year ended

Cash flow from operating activities
Cash flow from investing activities
Cash flow from financing activities..

Cash Flow Statement (Direct)

CASH FLOW STATEMENT for the Year ended 31.3.20xx of M/S —–( as per AS-3)
Particulars Amount (rs) Amount(rs)
(i) Cash flow from OPERATING activities :
Cash receipt from customers (WN-1) 0
cash payments to suppliers and employees (WN-2) 0
Other cash expenses (for overheads) xxx
Cash generated from operation 0
Income tax paid during the year (xxx)
ADD: proceeds from Extraordinary items xxx
NET Cash flow from/ (used in) operating activities(i) #VALUE!
(ii) Cash flow from INVESTING Activities
loss on sale of fixed assets xxx
loss on sale of investments xxx
profit on sale of fixed assets xxx
profit on sale of investments xxx
purchase of fixed assets xxx
purchase of Investments xxx
dividend received xxx
interest received xxx
Net Cash flow from/(used in) investing Activities (ii) #VALUE!
(iii) Cash flows from financing activities
Issue of equity shares xxx
Issue of Preference shares xxx
Issue of debentures xxx
Raising of loan xxx
Repayment of loan xxx
Redemption of debentures xxx
redemption of preference shares xxx
interest paid xxx
dividend paid xxx
Net Cash flow from/(used in) financing Activities (iii) #VALUE!
Net increase or decrease in cash and cash equivalents (i)+(ii)+(iii) #VALUE!
Opening cash and cash equivalents xxx
closing cash and cash equivalents #VALUE!

Particular Amount
WN:1 cash receipts from customers
Opening sundry debtors xxx
opening bills receivables xxx
ADD: net sales during the Year xxx
0
less:
closing sundry debtors (xxx)
closing bills receivables (xxx)
0
Cash receipts from customer
WN:2(i) cash payments to suppliers
Opening sundry creditors xxx
opening bills payables xxx
ADD: net purchases during the Year xxx
0
less:
closing sundry creditors (xxx)
closing bills payables (xxx)
0
cash payments to suppliers (i)
WN 2(ii) cash payments to employees
trading A/c cash expenses xxx
P&L A/c cash expenses xxx
ADD:
opening outstanding expenses xxx
closing prepaid expenses xxx
0
Less:
closing outstanding expenses (xxx)
opening prepaid expenses (xxx)
0
cash payments to employees(ii)
cash payments to suppliers and employees

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