Statement

Cash flow

Advanced Accounting Lecture - 1

By – CA Nitin Goel
RECAP
1
completion of chapter
TOPICS
1 Basic & Questions
concepts
 V r
Easy
-
.

Cash Flow statement

↓ -
Format

mem

Cash Bann
,
,
Con Equirdent Inglow &
ourgeon
↓
Movement used Eg
/r ess

Hightly liquid
.

short term
is
flow
not esh
Few Convertible
into
readily un

(Marketable securities)
(Maturing period up to: 3 months)

(Insignificant of chage relue)

risk is

↓
Fer-in shares considered
generely
not

ascsh
guirdent
 Cash , Bank & Lsh Eg. All

-
To Bal Bld
Payments (Outflowly
~ 100000

-
45000
(A)
Receipts (Iylows) operating
·

r
j
Fisiy (B) 100 000

Operating (A) Sore

·

Financy
j
·

(1) 700s
40008
Invesey (B)
r
15000
Financig (C)
·

125000
By Bald V

-
T
 ②
&sh
flow statement
separately
Income + an
paid
A operacing
Activities Eve
cording
item

XXX
Inglows
Soar

*** +

Outflows #) 45000)

B) Investig
Activities

* XX 400
Iglow
x Aolpos
*
-
ou
flow
-

Y
Financy Activities
XXX 150000
Inflow XXX Sort
+) (70000
outflow
-

-
-

XXX 25000
Net
Increa/(Del) in used ush Eg :

XXX 100000
+
Eg.
opening &
csh
-

resh - -

XXX 125000
closing used cash Eg. -
-
 Cash
# 02 flow statement

Particulars Amount Amount

A) Cash
How from Activities

Cash sols
operating 140000
S S

collection 175000
from Trade Receirders

Track Commission Sorr

/

Cash Purinon /120000

Payment to Trade
Payables (Stood
office &
Selling Eupeens 15000
Cash
generated from operations Tbyor
an
13000

Income face
paid (30000)
-

Net cash used

(1700 /
Activities
operating
in
B) Firesting Activities

Sor
Sch Investment
of
swired 1000
Interst & Divided

Purchase
of
Investment &
25000)
Good
generated from Invaling
Net cash Act.

2)
Financing Activities

100 000
Wan Bann
from
(75000
Repayment of war

Interst on can Hors

15000
Not
Financing
Alt
generated from
cost .

4000
Not Increase in che rsh Equircus
100000
+
opening resed usn Eg. -

104000
closing und ush Eg. -
3
:
Cash
flow statement

e
1000 l'800
A Activities
Operating
2783
Receipts from customer

(2047)
Payment suppliers
to

(615)
egments for
overheads

& Scharin (69)

Legis
552
Lesh
generatedfrom operations beforetan
-

Tan paid (245)

309 ~

Net cash activities

from operating
B Activities
Firesting
.

128
Sale Find Assets
of
ppf (230)
Payment for
(102) ~

activities
Net used in
Investing
cash
 Financi
C .
Activitie

Issue share 300

of
Divided
paid (80)

Repayment of (250)
&

bank lar

(50)
-

Net activitie
used in
ginamny
Cesh

177
~

Net Increas in ush & cash Eg .

352
+
opening cash & resh Eg .

212 ~

Closing ashd Eg
can
Homework

Revise what is done in class

&
PO1 to 7
HW
lig : 2 .

25)
2 Mins Summary

crupts & Example

Basic