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Cash Flow Statement

Cash Flow Statement

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Published by Krishna Prajapati

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Published by: Krishna Prajapati on Mar 23, 2011
Copyright:Attribution Non-commercial


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Cash flow statement: A tool kit analysis 
Prepared by: Divyesh Patel IMI-Baroda.
Cash flow statement reports cash receipts and payments classified according to theentities major activities i.e.
1. Operating activities.2. Investing activities.3. Financing activities.
It is prepared in line with stipulations given under AS-3
Cash comprises cash on hand and demand deposits with banks.
Cash equivalent are short term, highly liquid investment that can be readilyconverted into cash.
Cash flows are cash inflow and outflow of cash and its equivalents.
Special attention or treatment is required for foreign currency cash flows, extraordinary items [e.g. bad debt recovered etc.],taxes and dividends.
Cash flow

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