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CFS Format - Oct 2022

The document is a cash flow statement that outlines cash inflows and outflows under three categories: operating, investing, and financing activities. It shows items like net profit, depreciation, purchases and sales of assets, interest payments, dividend payments, and changes in working capital that affect the company's cash balance. The purpose is to analyze where cash came from and where it was used during the reporting period.

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Kartik Sujan
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43 views

CFS Format - Oct 2022

The document is a cash flow statement that outlines cash inflows and outflows under three categories: operating, investing, and financing activities. It shows items like net profit, depreciation, purchases and sales of assets, interest payments, dividend payments, and changes in working capital that affect the company's cash balance. The purpose is to analyze where cash came from and where it was used during the reporting period.

Uploaded by

Kartik Sujan
Copyright
© © All Rights Reserved
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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CFS FORMAT

Cash Flow Statement of _____Ltd as per AS-3

Particulars Amount Amount


I. CASH FLOWS FROM OPERATING ACTIVITIES
Net Profit before Tax and Extra Ordinary Income (WN-I)
Add: Non-Cash & Non – Operating Expenses
i) Depreciation on TFA
ii) Amortization of ITFA
iii) Interest on LT Borrowings
iv) Loss on Sale of Fixed Asset
Less: Non-Cash & Non – Operating Incomes
i) Profit on Sale of Fixed Asset
ii) Interest on Investments
Operating Profit before Working Capital changes
Add / Less: Increase / Decrease in CA / CL
 Inventories Increase / Decrease
 Trade Receivables Increase / Decrease
 Trade Payables Increase / Decrease
Cash Generated From Operations
 Income Tax paid
 Extra Ordinary income
Net Cash Flow from Operating Activities.

II. CASH FLOWS FROM INVESTING ACTIVITIES


( + ) Sale of Machinery
(-) Purchase of Machinery
(+) Sale of Intangible FA / Goodwill / Patents ec
(-) Purchase of Intangible FA / GW / Patents etc
( + ) Sale of Non-Current Investments
( -) Purchase of Non-Current Investments
( + ) Interest on Non-Current Investments
Net Cash from Investing Activities

III. CASH FLOWS FROM FINANCING ACTIVITIES


(+) Issue of Shares
(+) Issue of Debentures / Loan
(+) Increase in Bank Overdraft
(- ) Buy-Back of Equity Shares
(- ) Redemption of Debentures / Pref. Shares.
(-) Interest on LT Borrowing
(-) Dividends paid (Proposed Dividend of Previous Year)
Net Cash flow from Financing activities

IV. Net Increase in Cash & Cash Equivalents (I+II+III)


Add: Cash & Cash Equivalents in the beginning
( Current Investments + CCE)
Cash & Cash Equivalents in the end
( Current Investments + CCE)
WN-1 (NPTBTEOI)

Net Profit for the year

+ Provision for Tax ( Made)

+ Transfer to General Reserve

Net Profit before Tax and Extra Ordinary Income (NPBTEOI)

WN-2
Machinery a/c

Particulars Amt Particulars Amt


To Balance b/d By Accumulated Depreciation (tfrd)
To Profit on Sale By Loss on Sale
To Bank a/c (Purchase of M/c) By Bank a/c (Sale of m/c)
By Balance c/d
Total Total

Accumulated Depreciation a/c

Particulars Amt Particulars Amt


To Machinery a/c (tfrd) By Balance b/d

To Balance c/d By Statement of P &L

Total Total

WN-3
Provision for Tax a/c

Particulars Amt Particulars Amt

To Bank (Tax paid) By Balance b/d


By Statement of P &L (Provision
To Balance c/d
made)

Total Total

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