Cash Flow Statement (Direct) for the year ended

0
97
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)
ParticularsAmount (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 operation0
Income tax paid during the year(xxx)
ADD: proceeds from Extraordinary itemsxxx
NET Cash flow from/ (used in) operating activities(i)#VALUE!
(ii) Cash flow from INVESTING Activities
loss on sale of fixed assetsxxx
loss on sale of investmentsxxx
profit on sale of fixed assetsxxx
profit on sale of investmentsxxx
purchase of fixed assetsxxx
purchase of Investmentsxxx
dividend receivedxxx
interest receivedxxx
Net Cash flow from/(used in) investing Activities (ii)#VALUE!
(iii) Cash flows from financing activities
Issue of equity sharesxxx
Issue of Preference sharesxxx
Issue of debenturesxxx
Raising of loanxxx
Repayment of loanxxx
Redemption of debenturesxxx
redemption of preference sharesxxx
interest paidxxx
dividend paidxxx
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 equivalentsxxx
closing cash and cash equivalents#VALUE!

ParticularAmount
WN:1 cash receipts from customers
Opening sundry debtorsxxx
opening bills receivablesxxx
ADD: net sales during the Yearxxx
0
less:
closing sundry debtors(xxx)
closing bills receivables(xxx)
0
Cash receipts from customer
WN:2(i) cash payments to suppliers
Opening sundry creditorsxxx
opening bills payablesxxx
ADD: net purchases during the Yearxxx
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 expensesxxx
P&L A/c cash expensesxxx
ADD:
opening outstanding expensesxxx
closing prepaid expensesxxx
0
Less:
closing outstanding expenses(xxx)
opening prepaid expenses(xxx)
0
cash payments to employees(ii)
cash payments to suppliers and employees