Cash flow statement (indirect) for the year ended

Net profit before tax and appropriations  2. Adjustements for non cash non operating items and adjustments for gain / loss on sale of fixed assests,investments..
Cash flow statement (indirect) for the year ended 

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
step1.net profit before tax and appropriations(WN:1) #VALUE!
step2. Adjustements for non cash non operating items and
adjustments for gain / loss on sale of fixed assests,investments
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
Depreciation xxx
good will written off xxx
preliminary expenses written off xxx
non cash non operating incomes xxx
non cash non operating expenses xxx
Operating profit before working capital changes #VALUE!
Step:3 Adjustments for changes in Working capital
Increase in current assets xxx
Decrease in current assets xxx
increase in current Liabilities xxx
Decrease in current Liabilities xxx
cash generated from /(used in) operations #VALUE!
Step:4 Income tax Paid XXX
cash flows before exordinary items #VALUE!
Step :5 Extraordinary items
proceeds from law suit xxx
proceeds from earth quake disaster xxx
CASH FLOWS FROM 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!


WN:1 Calculation of net profit befor tax and extraordinary items
PARTICULARS Amount(RS) Amount(RS)
1. Closing profit and loss a/c balance xxx
less: Opening prfit and loss a/c balance xxx
Current year net profit after appropriations ,tax and Extrordinary items #VALUE!
2. ADD: Appropriations( Only DEBITED to P&L A/c earlier)
transfer to reserve during the year xxx
interim dividend proposed during the year xxx
interim dividend paid during the year xxx
final dividend proposed during the year xxx
Transfer to any other reserve xxx
Net profit after tax and extraordinary items #VALUE!
3. Add : Tax Adjustements(only if DEBITED to P&L A/c earlier)
Provision for tax made during the year xxx
Net profit after extraordinary items #VALUE!
4. Add : EXtraOrdinary items(only if DEBITED/ credited to P&L A/c earlier)
Extraordinary incomes xxx
extraordinary expenses xxx
Net profit before tax and extraordinary items #VALUE!

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