CASH FLOW STATEMENT AS PER AS-7

Particulars Amount
1. Cash from operations
Net Profit During the year
(Closing balance-opening balance)
(+) Tax
(+) Depreciation
(+) General Reserve
(+) Dividend
(+) loss on the sale of an asset
Operating profit before working capital changes
(+) decrease in stock
(+) increase in creditors
(-) increase in debtors
(-) income tax paid
Cash from operations (A)

2. Cash from Investing Activities

(+) Sale of asset
(-) Purchase of Asset
Cash from Investing Activities (B)

3. Cash from Financing Activities

(-) Loan from bank
(-) Loan repaid
(-) Drawings
(-) Dividend paid
Cash from financing activities (C)

Net Increase/Decrease in cash

(A+B+C)
Cash at the beginning of the year (opening balance of cash)
Cash at the end of the year
(Closing balance of cash)