Cash flow statement (indirect) for the year ended

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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)
PARTICULARSAmount(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 assetsxxx
loss on sale of investmentsxxx
profit on sale of fixed assetsxxx
profit on sale of investmentsxxx
Depreciationxxx
good will written offxxx
preliminary expenses written offxxx
non cash non operating incomesxxx
non cash non operating expensesxxx
Operating profit before working capital changes#VALUE!
Step:3 Adjustments for changes in Working capital
Increase in current assetsxxx
Decrease in current assetsxxx
increase in current Liabilitiesxxx
Decrease in current Liabilitiesxxx
cash generated from /(used in) operations#VALUE!
Step:4 Income tax PaidXXX
cash flows before exordinary items#VALUE!
Step :5 Extraordinary items
proceeds from law suitxxx
proceeds from earth quake disasterxxx
CASH FLOWS FROM 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!

WN:1 Calculation of net profit befor tax and extraordinary items
PARTICULARSAmount(RS)Amount(RS)
1. Closing profit and loss a/c balancexxx
less: Opening prfit and loss a/c balancexxx
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 yearxxx
interim dividend proposed during the yearxxx
interim dividend paid during the yearxxx
final dividend proposed during the yearxxx
Transfer to any other reservexxx
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 yearxxx
Net profit after extraordinary items#VALUE!
4. Add : EXtraOrdinary items(only if DEBITED/ credited to P&L A/c earlier)
Extraordinary incomesxxx
extraordinary expensesxxx
Net profit before tax and extraordinary items#VALUE!