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Cash Inflows

The document outlines the structure of a cash flow statement including sections for operating, investing, and financing activities. It lists common cash inflows and outflows under each section such as collections from customers, payments to suppliers, purchases and sales of property, and proceeds from borrowing and debt repayment.

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Manik Sharma
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37 views

Cash Inflows

The document outlines the structure of a cash flow statement including sections for operating, investing, and financing activities. It lists common cash inflows and outflows under each section such as collections from customers, payments to suppliers, purchases and sales of property, and proceeds from borrowing and debt repayment.

Uploaded by

Manik Sharma
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Cash Outflows Operating Activities Collections from customers Cash payments to suppliers Other operating receipts Cash payments

to employees Taxes paid Other operating cash payments Investing Activities Sale of property, plant and equipment Purchase of property, plant and equipment Sale of securities that are not cash Purchase of securities that are not cash equivalents equivalents Financing Activities Borrowings Repayment of borrowings Issuing equity securities Repurchase of equity shares (including treasury stock) Issuing debt securities Payment of dividend Payment of interest

Cash Inflows

Cash Flow Statement Structure (Indirect Method) Cash flow statement for the year ended 31st Month, Year Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and other non cash expenses Loss arising from investing or financing activities Gain arising from investing or financing activities Decrease in current assets/increase in current liabilities Increase in current assets/decrease in current liabilities

A.

Add: Add: Less: Add: Less:

Net cash provided(used) by operating activities B. Cash flows from investing activities Add: Sale of fixed assets and other non current assets Less: Purchase of fixed assets and other non current assets Net cash provided(used) by investing activities B. Cash flows from financing activities Add: Issue of debt, equity etc. Less: Repayment of debt, buyback of shares etc. Less: Payment of interest and dividend etc. Net cash provided(used) by financing activities Net increase/decrease in cash

Cash, beginning of the year Cash, end of the year

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