The Statement of Cash Flow

Cash Flow Statement (Direct Method)

Particular Details Amount
Cash Flow from Operating Activities
i. Cash Receipt From Customer
Sales Revenue xxxx
Increase in Accounts Receivable/Bills Receivable/Debtors (xxxx)
Decrease in Accounts Receivable/Bills Receivable/Debtors xxxx
Discount Allowed (xxxx)
Bad Debt (xxxx)
Bad Debt Recovered xxxx
Increase in Provision for Doubtful Debt xxxx
Decrease in Provision for Doubtful Debt (xxxx) xxxx
ii. Cash Payment to Suppliers or Creditors
Cost of Goods Sold (xxxx)
Decrease in Inventory xxxx
Increase in Inventory (xxxx)
Increase in Accounts Payable/Bills Payable/Creditors xxxx
Decrease in Accounts Payable/Bills Payable/Creditors (xxxx) xxxx
Discount Received
iii. Cash Payment for Operating Expenses
…..Expenses (xxxx)
Decrease in Expenses Payable (xxxx)
Increase in Expenses Payable xxxx
Decrease in Prepaid Expenses xxxx
Increase in Prepaid Expenses (xxxx) xxxx
iv. Interest Payment (xxxx)
Increase in Interest Payable xxxx
Decreases in Interest Payable (xxxx)
Decrease in Prepaid Interest xxxx
Increase in Prepaid Interest (xxxx) xxxx
v. Tax Payment (xxxx)
Increase in Income Tax Payable xxxx
Decrease in Income Tax Payable (xxxx)
Decrease in Advance Tax/ Prepaid Tax xxxx
Increase in Advance Tax/ Prepaid Tax (xxxx) xxxx
vi. Interest Revenue and Dividend Received xxxx
Decrease in Accrued Other Income xxxx
Increase in Accrued Other Income (xxxx)
Increase in Pre-received Other Income xxxx
Decrease in Pre-received Other Income (xxxx) xxxx
vi. Cash Flow from Extra Ordinary Items
Add/(Less): Increase/(Decrease) in Bank Overdraft/Short-term Loan +/-xxxx +/-xxxx
Net Cash Flow from Operating Activities xxxx
Cash Flow from Investing Activities
Purchase of Assets (xxxx)
Sales of Assets xxxx
Increase in Long Term Investment (xxxx)
Net Cash Flow from Investing Activities (+/-)xxxx
Cash Flow from Financing Activities
Issue of Capital Stock xxxx
Redemption of Bond Payable (xxxx)
Dividend Paid (xxxx)
Increase in Securities Premium/Additional Paid In Capital xxxx
Net Cash Flow from Financing Activities xxxx
Net Change in Cash or Cash Equivalent xxxx
Add: Opening Balance of Cash or Equivalent xxxx
Closing Balance of Cash or Equivalent xxxx

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The Statement of Cash Flow

Cash Flow Statement (Indirect Method)

Particular Details Amount
Cash Flow from Operating Activities
Net Profit Before Tax [A] xxxx
Add: Non Cash Expenses/ Non Operating Expenses [B] xxxx
Depreciation xxxx
Amortization xxxx
Write Off of Preliminary/Pre-incorporation Expenses xxxx
Loss on Sales of Assets xxxx
Premium on Redemption of Loans/Debentures/Bonds xxxx
Provision for Income Tax xxxx xxx
Less: Non Cash Revenue/Non Operating Income [C]
Appreciation
Profit on Sales of Assets (xxxx)
Discount on Redemption of Loans/Debentures/Bonds (xxxx) xxx
Funds from Operation [A+B-C] xxx
Add: Increase in Current Liabilities/Decrease in Current Assets xxx
Less: Decrease in Current Liabilities/Increase in Current Assets (xxx)
Tax Payment (xxx)
Cash Flow from Extra Ordinary Items
Add/(Less): Increase/(Decrease) in Bank Overdraft/Short-term Loan +/-xxxx +/-xxxx
Net Cash Flow from Operating Activities xxxx
Cash Flow from Investing Activities
Purchase of Assets (xxx)
Sales of Assets xxx
Increase in Long Term Investment (xxx)
Net Cash Flow from Investing Activities (+/-)xxx
Cash Flow from Financing Activities
Issue of Capital Stock xxx
Redemption of Bond Payable (xxx)
Dividend Paid (xxx)
Increase in Securities Premium/Additional Paid In Capital xxx
Net Cash Flow from Financing Activities xxx
Net Change in Cash or Cash Equivalent xxx
Add: Opening Balance of Cash or Equivalent xxx
Closing Balance of Cash or Equivalent xxx