SYNOPSIS OF RESARCH PROJECT

(B.B.A Batch 2023 - 2024)

Name of Student: - Manthan Satish mane. Roll

No: - 39
Seat No: - PRN No: - 2021022062

Title of Research Project :- "A study of cash flow statement analysis with special
reference to The ‘Jivaji sahakari bank LTD’ ichalkaranji ."

Part I : - Introduction & Resarch Design

1.1 Introduction
1.2 Definition
1.3 Objectives of the study
1.4 Importance of the study
1.5 Scope of the study
1.6 Research Methodology

Signature of the Student

Signature of Projec
 CHPATER – 1

INTRODUCTION AND METHODOLOGY

1.1 INTRODUCTIO :-

Finance is the set of administrative function in an

company which manage the flow of the within a company will have the means to
carry out its objective as easily as possible and in the meantime also meet the
obligation as they become due. In today's world, financial performance is required
to know by all stakeholder, owner, management , creditors and investors And it
is provided to them through analysis of financial statements. Financial analysis is
identifying the financial strengths and weaknesses of firm.

Cash flow is the amount of cash and cash equivalents, such

as securities, that a business generates or spends over a set time period. Cash on
hand determines a company’s runway the more cash on hand and the lower the
cash burn rate, the more room a business has to maneuver and, normally, the
higher its valuation .Cash flow differs from profit. Cash flow refers to the money
that flows in and out of your business. Profit, however, is the money you have
after deducting your business expenses from overall revenue.

There are three cash flow types that companies should track
and analyze to determine the liquidity and solvency of the business: cash flow
from operating activities, cash flow from investing activities and cash flow from
financing activities. All three are included on a company’s cash flow statement.

Cash flow analysis helps you understand if a business’s

healthy bank account balance is from sales, debt, or other financing. This type of
analysis may uncover unexpected problems, or it may show a healthy operating
cash flow. But you don’t know either way until you review your cash flow
statements or perform a cash flow analysis.
 Cash flow analysis helps you understand if your business is able to
pay its bills and generate enough cash to continue operating indefinitely.
Longterm negative cash flow situations can indicate a potential bankruptcy while
continual positive cash flow is often a sign of good things to come.

1.2 DEFINITION :-
A cash flow analysis is the examination of the cash
inflows and outflows of a business to determine a company's working capital. It
looks at a certain period of time for different activities, including operations,
investment, and financing.

“A cash flow analysis determines a company's working capital .the amount

of money available to run business operations and complete transactions”.

1.3 OBJECTIVE OF THE STUDY :-

The study has the following objectives.

1] To analyze the cash flow & outflow of operating activities under the study period.
2] To analyze the cash & cash equivalents through inflows & outflow of financing.
3] To analyze the cash flow statement in the bank .

4] To evaluate the organisational financial discipline.

1.4 IMPORTANCE OF THE STUDY :-

 1] Cash flow analysis helps to understand how much cash a business
generated or used during a specific accounting period.

2] A business may be profitable and still experience negative cash flow or

lose money and experience positive cash flow.

3] Understanding cash sources and where cash is going is essential for

maintaining a financially sustainable business.

1.5 SCOP OF THE STUDY :-

1] A cash flow statement lists the cash transactions of a company.

2] To provide a detailed picture of what happened to a business's cash during a

specified period.

3] we explain how the financial system will stand out.

1.6 RESEARCH METHODOLOGY :-

This is the case study of one unit the is collected through primary data
as well as secondary data.

1] Primary data:- In this type of information collected personal interview ,

observation & questionnaire.

2] Secondary data:- This type of data collected from reports , journals , books ,
magazines etc.
1.7 CHAPTER SCHEME : -

Chapter-1 Introduction & methodology

Chapter -2 Profile of the Bank
Chapter -3 Theoretical Background
Chapter -4 Data analysis & Interpretation
Chapter -5 Finding conclusion & suggestions
Bibliography.
 CHPATER -2

PROFILE Of THE BANK

2.1 INTRODUCTION :-
Jivaji sahakari Bank Ltd. Ichalkaranji was incorporated
in the year 1995 and provides wide range of banking and financial services. Jivaji
Sahakari Bank LTD. in Ichalkaranji is one of the leading businesses in the Banks.
Also known for Banks, Cooperative Banks and much more. Banks are authorised
financial institutions that grant loans and accept deposits for checking and savings
accounts. Individual retirement accounts (IRAS), certificates of deposit (CDs),
currency exchange, and safe deposit boxes are some of the other services that
customers can avail. Depending on your needs you can visit a retail, commercial or
investment bank. The financial institutions also offer a number of online services so
that you can make transactions on-the-go.

Jivaji Sahakari Bank LTD. in Ichalkaranji City, Ichalkaranji is one of the leading
names in the financial sector offering some of the best banking services.

2.2 OBJECTIVE OF BANK :-

1] To support economic development in its local community, by providing loans and

other financial support to small businesses, entrepreneurs, and other organizations that
contribute to the local economy.

2] To provide high-quality banking services to its members and customers, including

deposit accounts, loans, credit facilities, and other financial products.

3] To foster a culture of cooperation and mutual support among its members,

encouraging them to work together and support each other in achieving their financial
goals.
2.3 DETEAIL OF THE BANK: –

NAME OF THE BANK JIVAJI SAHAKARI BANK LTD;

ICHALKARANJI

HEAD OFFICE ADDRESS GAT NO. 158 NEAR A.S.C. COLLEGE,

KOLHAPUR ROAD ICHALKARANJI.

DATE OF REGISTRATION KPR/HEL/BNK/O/110/95-96/Dt. 17-07-1995

DATE & NO.OF RB LICENCE UBD/MH/1187/P/Dt. 06-12-1995

2.4 BORAD OF DIRECTORS: –

‘JIVAJI SAHAKARI BANK’ board members include eminent individuals with a wealth
of experience in areas like economy, rural and agricultural sector, banking and financial
services, commerce and accountancy, strategy, business development, analytical risk
management, central banking, merger and acquisition.
SR.NO NAME DESIGNATION

1 Shri. Anand Gajanan Manglekar CHAIRMAN

2 Shri. Srikrishna Nivritti Khamkar VICE. CHAIRMAN
3 Shri. Subhash Sakharam Belekar DIRECTOR
4 Shri. Dilip Dinkar Ghatte DIRECTOR
5 Shri. Adesh Ramdas Kajve DIRECTOR
6 Shri. Ramesh Muralidhar Karvekar DIRECTOR
7 Shri. Prashant Keshav Badve DIRECTOR
8 Shri. Prashant Baburao Dangre DIRECTOR
9 Shri. Ravindra Raigonda Patil DIRECTOR
10 Shri. Rahul Namdev Khamkar DIRECTOR
11 Shri. Shankar Kallappa Badkyago DIRECTOR
12 Mrs. Pratiksha Vijay Dangre DIRECTOR
13 Mrs. Madhuri Satish Sadalge DIRECTOR
14 Shri. Sanjay Vitthal Jinde EXPERT DIRECTOR
15 Shri. Sanjay Anandrao Satpute EXPERT DIRECTOR
16 Mrs. Nisha Shripad Deshpande CHIEF EXICUTIVE
OFFICER
17 Shri. Rajendra Parasharam Shiragure CHIEF EXICUTIVE
OFFICER
2.5 SOCIAL RESPONSIBILITY: –

››› The ‘JIVAJI BANK’ largely focused in the areas of education, health,
skill development and sustainable livelihoods, environmental projects, rural development
and any other activities.

››› Other activities –

▪ Educational help
▪ Medical help
▪ Financial assistance to social organization.
▪ Building of shed for funeral and religious activities
▪ sports
2.6 ORGANIZATIONAL STRUCTUER: –

Chairman
↓
Vice chairman
↓
Board of directors
↓
Accountant
↓
Senior officer
↓
Junior officer
↓
Cashier
↓
Clerk
↓
Peon
 2.7 ATTRACTIVE INTREST RATES
ON FIXED DEPOSITE :-

TERMS OF GENERAL SENIOR CO-

DEPOSITE CITIZENS OPERATIVE
SOCITIES
From 30 days to 90
days
4.00% 4.00% 4.00%

From 91 days to 180

days
5.00% 5.00% 5.00%
From 181 days to 12
months
6.00% 6.50% 6.00%
From 13months to
24 months
6.50% 7.00% 7.00%

From 25months to
36 months
7.00% 7.50% 7.50%

36 months onwards
6.75% 7.25% 7.25%
 CHAPTER -3
THEROTICAL BACKROUND

3.1 INTRODUCTION: –

Information about the cash flow of the bank is useful in providing

users of financial statements with a basis to assess the ability of the bank to generate cash
and cash equivalents and the needs of the bank to utilize those cash flows. The economic
decisions that are taken by users require an evaluation of the ability of the bank to generate
cash and cash equivalent and the timing and uncertainty of their generation.

In view of importance of cash flows in decision making the bank

should prepare a cash flow statement giving both inflows and outflows of cash during a
particular period. A cash flow statement, when used in conjunction with other financial
statements, provides information that enables to users to evaluate the changes in net assets
of the bank, its financial structure and its ability to affect the timings of the cash flows in
order to adapt to changing circumstances.

3.2 DEFINITION: –
The following terms are used in this statement with the meaning specified along:

• Cash comprise cash on hand and demand deposits with banks.

• Cash equivalents are short term, highly liquid investment that are readily convertible
into known amounts of cash and which are subject to an insignificant risk of changes
in value.

• Cash flows are inflows and outflows of cash and cash equivalents.

• Operating activities are the principal revenue-producing activities of the bank and
other activities that are not investing or financing activities.
3.2 BENEFITS OF CASH FLOW INFORMATION :–

• A cash flow statement, when used in conjunction with the other financial statement,
provides information that enables users to evaluate the changes in net assets of the
bank, its financial structure (including its liquidity and solvency) and its ability to
affect the amounts and its ability to affect the amount and timing of cash flows in
order to adapt to changing circumstances and opportunities. Cash flow information
is useful in assessing the ability of the bank to generate cash and cash equivalents
and enables users to develop models to assess a compare the present value of the
future cash flow of different banks.

• Historical cash flow information is often used as an indicator of the amount, timing
and certainty of future cash flows. It is also useful in checking the accuracy of past
assessments of future cash flows and in examining the relationship between
profitability and net cash flow, and the impact of changing prices.

3.3 OBJECTIVES :-

• Information about the cash flows of the bank is useful in providing users of
financial statements with a basis to assess the ability of the bank to generate
cash and cash equivalent and the needs of the bank to utilize those cash flows.

• The economic decisions that are taken by user's equivalents and the timing and
certainty of their generation.

• The statement deals with the provision of information about the historical cash
angelic cash and cash equivalents of the bank by means of a cash flow statement
which classifies cash flows during the period from operating investing and
financing activities
3.4 PRESENTATION OF CASH FLOW STATEMENT :-

The cash flow statement should report cash flows during the period classified
by operating, investing and financial activities,

The bank presents its cash flows from operating, investing and financing activities in a
manner which is most appropriate to business. Classification by activities provides
information that allows users to assess the impact of those activities on the financial. This
information may also be used to evaluate the relationships among those activities.

A single transaction may include cash flows that are classified differently. For Example,
when the installment paid in respect of a fixed asset acquired on deferred payment basis
includes both interest and loan, the interest elements is classified under financing activities
and the loan elements is classified under investing activities.

1. OPERATING ACTIVITIES :-

The amount of cash flows arising from operating activities is a key

indicator of the extent to which the operations of the bank have generated sufficient cash
flows to maintain the operating capability of the bank, pay dividends, repay loans and make
new investments without recourse to external sources of financing, information about the
specific components of historical operating cash flows is useful, in conjunction with other
information, in forecasting future operation cash flows.

Cash flows from operating activities are primarily derived from the
principal revenue producing activities of the bank. Therefore, they generally result from
the transactions and other events that enter into the determination of net profit or loss.

Examples of cash flows from operating activities are:

• Cash receipts from the sale of goods and the rendering of services;

• Cash receipts from royalties, fees, commissions and other revenue;

• Cash payments to suppliers for goods and services;

 • Cash payments to and on behalf of employees;

• Cash payments or refunds of income taxes unless they can be specifically

identified with financing and investing activities;

Some transactions, such as the sale of an item of plant may give rise to a gain or loss
which is included in the determination of net profit or loss. However, the cash flows relating
to such transactions are cash flows from investing activities

2. INVESTING ACTIVITIES :-

The separate disclosure of cash flows arising from investing activities is

important because the cash flow represent the extent to which expenditure have been made
for resources intended to generate future income and cash flows.

Examples of cash flows arising from investing activities are:

• Cash payments to acquire fixed assets (including intangible). These payments

include those relating to capitalized research and development costs and self-
constructed, fixed assets:

• Cash receipts from disposal of fixed assets (including intangible).

• Cash payments to acquire shares, warrants or debt instruments of other banks and
interests in joint venture (other than payments for those instruments considered to
be cash equivalents and those held for dealing or trading purpose).

• Cash receipts from disposal of shares, warrants or debt instruments of other banks
and interests in joint ventures(other than receipts from those instruments
considered to be cash equivalents and those held for dealing or trading purposes);

• Cash advances and loans made to third parties (other than advances and loans
made by a financial banks);
 3. FINANCING ACTIVITIES :-

The separate disclosure of cash flows arising from financing activities is important
because it is useful in predicting claims on future cash flows by providers of fund. (both
capital and borrowings) to the bank.

Examples of cash flows arising from financing activities are :

• Cash proceeds from issuing shares or other similar instruments.

• Cash proceeds from issuing debentures, loans, notes, bonds, and other short or
long term borrowings.

• Cash repayments or amount borrowed.

4. The bank should report cash flows from operating activities using
either.

a] The direct method, whereby major classes of gross cash receipts and gross
cash payments are disclosed; or

b] The indirect method, whereby net profit or net loss is adjusted for the effects
of transactions of a non cash nature, any deferrals or accruals of past or future
operating cash receipts or payments, and items of income or expense associated
with investing or financing cash flows.

The direct method provides information which may be useful in estimating future
cash flows and which is not available under the indirect method and is. therefore,
considered more appropriate than the indirect method. Under the direct method,
information about major classes or gross cash receipts and gross cash receipts and
gross cash payments may be obtained either:
 a) From the accounting records of the enterprise: or

b) By adjusting sales, cost of sales (interest and similar income and interest
expense and similar charges for a financial enterprise) and other items in the
statement of profit and loss for.

Under the indirect method. The net cash flow from operating activities is determined
by adjusting net profit or loss for the effects of;

a) Changes during the period in inventories and operating receivables and

payables;

b] Noncash items such as depreciation, provisions, deferred taxes, and

unrealized foreign exchange gains and losses; and

c] All other items for which the cash effects are investing or financing cash
flows. Alternatively, the net cash flow from operating revenues and expenses
excluding non-cash items disclosed in the statement of profit and losses; and the
changes during the period in inventories and operating receivables and payables.

5. REPORTING CASH FLOW FROME INVESTING AND

FINANCING ACTIVITIES.

The bank should report separately major classes of gross cash receipts and gross cash
receipts and gross cash payments arising from investing and financing activates, except
to the extent that cash flows described reporting.

cash flows on a basis it describes as follows,

Cash flow arising from the following operating investing or financing activities may be
reported on a net basis.
 a] Cash receipts and payments on behalf of customers when the cash flows
reflect the activities of the customer rather that those of the bank; and

b) Cash receipts and payments for items in which the turnover is quick the
amounts are large, and the maturities are short.

1. The acceptance and repayment of demand deposits by a bank;

2. The purchase and sale of investments; and

3. Other short-term borrowings, for example, those which have a maturity period of
three months or less.

6. Cash flows arising from each of the following activities of a

financial enterprise may be reported on a net basis:

a) Cash receipts and payments for the acceptance and repayment of deposits with a
fixed maturity date;

b) The placement of deposits with and withdrawal of deposits. Form other financial
enterprises; and

c) Cash advances and loans made to customers and the repayment of those advances
and loans.

3.5 FUNDFLOW ANLYSIS:-

Balance sheet and profit and loss account, which are the final output of financial
accounts show the financial position of a business and operational results for the period,
but they do not give complete record of financial activities of all resources provided during
the period. They do not show the flow of funds into the business and out to the business.
The usefulness of balance sheet and profit and loss account is limited for control purpose.
An informed user of accounts wants to know how the changes have taken place over a
period of files because information regarding changes in position is a very vital
information. It enables the user to predict the collapse of the organization.
The statement of changes in financial position enables the enterprises to know answers to
following types of questions:

a] What are the factors responsible for the difference in equity, assets and
liabilities of the firm between two balance sheet dates?

b] What has been primary investment activity of the firm?

c] How are the assets of the firm financed?

▪ Meaning of Statement of Changes:

The statement of changes in financial position basically is a

statement showing changes in a firm's total financing resources. Accounting to
international accounting standards committee (International Accounting standard No. 7),
it is a statement, which summaries for the period the resources made available to finance
the activities of an enterprise and the uses to which such resources have been put.

Thus, according to the board the statement of changes may involve:

a) Changes only in the firm's cash position.

b) Changes in the firm's working capital position, and

c) Changes in the firm's total financial position is generally used to refer to

changes in total financial resources position.

▪ Three statements:
 Based on the interpretation of the term funds the statement of changes in
financial position can be prepared on:

a) Working capital basis,

b) Total resources basis and

c) Cash basis.

□ Working capital basis:-

When this basis is followed, two separate statements are
prepared, first, a statement of changes in working capital (current assets - current liabilities)
is prepared and its net results is shown as increase or decrease in working capital, secondly
a statement of sources and application of funds is prepared.

□ Total resources basis:-

In this approach a separate statement showing changes in
working capital is not prepared. Thus distinction of current and noncurrent is ignored and
changes in all assets and all liabilities are shown item-wise. In this statement for exhibition
purpose, current assets and noncurrent assets as well as current liabilities and non-current
liabilities are taken at par.

□ Cash Basis:-
When this interpretation is followed, fund refers to cash only while first
wo approaches are followed in this chapter.
 CHAPTER – 4

DATA ANALYSIS AND INTERPRETATIO

INTRODUCTION:-

This data, after collection has to be processed and analyzed in with the
outline laid down at the time of developing the research accordance plan. This is essential
for scientific study and for ensuring that the researcher has all relevant data for making
contemplated comparisons and analyser.

Data Analysis:-
For the purpose of analysis of data, here various statistical as well as
analytical tool like tabulation and percentage are used.

After collection of data, analysis of data in a general way involves a

number of closely related operations, which are performed with the purpose of
summarizing the collected data and it is organized in such a manner that it answers the
research question.
 4.1- CASH FIOW STATEMENT FOR THE YEAR ENDED31-03-2021 &
31-03-2022.

particulars 2021-22 2020-21

1 Cash flow
from
operating
Activities
Net profit for 57,50,073 55,35,649
the year .09 .16
(before taxes )
Adjustment
for
Less :- profit -
on sale
Add :- Loss on -
sale
Add :- 5,84,402. 6,57,932.
Depreciation 00 00
Add :- 4,50,000. 3,00,000.
Provision for 00 00
Non
performing
advance
Add :- (5,702.67
Investment )
Depreciation
Reserve

Cash Flow 67,84,475 64,87,

before .09 878.49
changes in
working
capital
Adjustments
for working
 capital
changes
Deposits 72,18,883 42,404,41
.30 8.58
Borrowings - 0
Other (3,218,05 4,249,053.
Liabilities and 4.00) 00
Provisions
Investments (9,698,55 (39,454,19
5.00) 5.00)
Advances 3,647,379 (7,091,289
.06 .45)
Other Assets 1,927,389 (658,069.9
.57 2)
Direct Income (1,527,00 1,500,000.
Taxes paid 0.00) 00
additions in 93,496.00 75,774.00
Statutory
Reserve
additions in 316,702.0 (1,239,75 256550.00 (1,717,75
Building 0 9.07) 8.79
fund
Cash 5,544,716 4,770,119
generated .02 .70
from
Operating
Activities
2 Cash Flow
from
Investing
Activities
Addition to (283,397. (176,576.2
Other Fixed 36) 8)
Assets
 Sale of -
Fixed Assets
Cash (283,397. (176,576.
generated 36) 28)
from
Investing
Activities

3 Cash
generated
from
financing
Activities
Proceeds of 333,200.0 477,100.0
share issue 0 0
Dividend (1,756,80 0.00
paid 5.00)
Cash (1,423,60 477,100.0
generated 5,00) 0
from
Financing
Activities
4 Increase/De 3,837,713 5,070,643
crease .66 .42
during the
Year
(1+2+3)
Opening 31.3.2021 91,015,08 31.03.202 85,944,,4
Cash and 6.88 0 43.46
Cash
Equivalents
Closing cash 31.03.202 94,852,80 31.03.202 91,015,08
And cash 2 0.54 1 6.88
 equivalents
(4+5)

4.2 CASH FIOW STATEMENT FOR THE YEAR ENDED 31-03-2022 &
31-03-2023

particulars 2022-23 2021-22

1 Cash flow
from operating
Activities
Net profit for 5,944,821 5,950,073
the year .82 .09
(before taxes )
Adjustment
for
Less :- profit -
on sale
Add :- Loss on -
sale
Add :- 680,769.0 584,402.0
Depreciation 0 0
Add :- 200,000.0 450,000.0
Provision for 0 0
Non
performing
advance
Add :-
Investment
Depreciation
Reserve
Add :-Excess 3,494,621 4,375,390
provision for .00 .00
NAP held in
other liability.
Cash Flow 10,320,21 6,784,475
before changes 1.82 .09
in working
capital
Adjustments
for working
capital changes
Deposits 46,217,91 7,218,88
8.79 3.30
Borrowings - -
Other 2,888,617 3,218,05
Liabilities and .60 4.00
Provisions
Investments 13,873,13 9,698,55
0.01 5.00
Advances 29,778,42 3,647,37
8.46 9.06
Other Assets 2,255,698 1,927,38
.71 9.57
Direct Income 1,600,000 4,177,955 1,527,00
Taxes paid .99 0.00
additions in 93,496.0
Statutory 0
Reserve
additions in 316,702. 1,239,759
Building 00 .07
fund
Cash 642,255.8 5,544,716
generated 3 .02
from
Operating
Activities
2 Cash Flow
from
Investing
Activities
Addition to 1,164,182 283,397.
Other Fixed .32 36
Assets
Sale of Fixed -
Assets
Cash 1,164,182 283,397.3
generated .32 6
from
Investing
Activities

3 Cash
generated
from
financing
Activities
Proceeds of 1,057,000 333,200.
share issue .00 00
Addition in 90,010.00
statutory
reserve
Building 463,742.0
fund 0
Dividend 1,791,700 1,756,80
paid .00 5.00
Cash 180,948.0 283,397.3
generated 0 6
from
 Financing
Activities
4 Increase/Dec 4,797,125 3,837,713
rease during .51 .66
the Year
(1+2+3)
Opening 31.03.202 94,852,80 31.03.20 91,015,08
Cash and 2 0.54 21 6.88
Cash
Equivalents
Closing cash 31.03.202 99,649,92 31.03202 94,852,80
And cash 3 6.05 2 0.54
equivalents
(4+5)

4.3 Table shows operating cash flow:-

operating activity involved providing services. Cash

flow operating activities include money received from customer for providing services.
Cash outflow from operating activities include payment to customers, to employees for
services and to the government for taxes.

Sr. No Year Amount

1 2021-2022 47,70,119.70
2 2022-2023 55, 44,716.02
GRAPH NO. 1 :- SHOWS OPERATING CASH FLOW

58,00,000.00

56,00,000.00

54,00,000.00

52,00,000.00

50,00,000.00

48,00,000.00

46,00,000.00

44,00,000.00

42,00,000.00
2021-22 2022-23

Series 1

INTERPRETATION :-

Above graph show the operating cash flow the jivaji sahakari bank
In the year 2021-22 was RS 47,70,119 Which increased in the of 2022-23 reached to RS
55,44,716.

4.4 SHOWS THE INVESTING TING ACTIVITY CASH FLOW :-

Investing activity involves acquiring and depositing fixed

assets buying and selling financial securities and disbursing and collecting loans. Cash
inflow from investing activities includes receipts from the sale of assets. recovery of loans
and collection of dividends and interest. Cash outflow from investing activities includes
payment for the purchase of assets disbursement of loans.
 Sr. No Year Amount
1 2021-2022 1,76,576.28
2 2022-2023 2,83,397.36

GRAPH NO. 2 INVESTING ACTIVITY CASH FLOW

3,00,000.00

2,50,000.00

2,00,000.00

1,50,000.00

1,00,000.00

50,000.00

0.00
2021-22 2022-23

Series 1

INTERPRETATION ;-

Above graph show the investing activity cash flow the jivaji
sahakari bank
In the year 2021-22 was RS 1,76,576 Which increased in the of 2022-23 reached to RS
2,83,397.

4.5 FINANCING ACTIVITY CASH FLOW :-

paying interest and dividend, and redeeming
loans and share. Capital cash in flow from financing activity includes receipts from issue
of shareholders, securities and from loans and deposits. Cash outflow from financing
activities include payment of interest on various forms of borrowings, payment of
dividend, retirement of borrowing and redemption of capital.

Sr. No Year Amount

1 2021-2022 4,77,100
2 2022-2023 14,23,605

16,00,000

14,00,000

12,00,000

10,00,000

8,00,000

6,00,000

4,00,000

2,00,000

0
2021-22 2022-23

Series 1

INTERPRETATION Above graph show the financing activity cash flow the jivaji
sahakari bank
In the year 2021-22 was RS 1,76,576 Which increased in the of 2022-23 reached to RS
2,83,397 there was tremendous growth in 2023.
 CHAPTER- 5

FINDINGS, SUGGESTIONS AND CONCLUSION

FINDINGS:-

1] It has been observed that the operating activity cash flow show fluctuating trend.
In the year 2021-22 it shows negative figures and rest of the year In. 2022-23 it stove
positive figures. Therefore it can be said that there too much variation in the flow of cash
during operation of the ‘jivaji’ bank activity of the study years.

2] It has been observed from the investment activity cash flow calculated for the
year 2021-2022 shows negative figures this is because there is investment in fixed assets
of the bank . But in this 2022-2023 year the figures shows positive results i.e. there is sale
of fixed assets of the organization.

3] It has been observed that the calculated value of financing activity cash flow
shows increasing figures. Although there is variation the financing activities shows
positive figures. Therefore it can be stated that there is inflow of cash in the financing
activities of the jivaji bank.

SUGGESTION:-

1] It is suggested that the bank should increase their loans and advances
so that the Pat Sanstha could generate more profits in the form of interests which will
eventually generate more cash flow activities.

2] Currently, firm is running in good position as compared to the previous

years so they can maintain the increased profit by taking corrective steps whenever
necessary and as incidental.
CONCLUSION :-

The primary motive of this project is to have comparative study of Two

years financial data sources of “ jivaji sahakari bank LTD”. Ichalkaranji . Using a cash
flow statement and through its analysis the findings were drafted and suggestions were
given whenever the necessity was felt. Further it is concluded that bank is doing extremely
good in terms of cash flow management but still it needs to implement strict recovery
policies which will help them in utilizing a proper cash inflow.

BIBLIOGRAPHY :-

Reference Books:

• Mr. P.V. Kulkarni & B.G. Satyaprasad (2010) "Financial Management", Himalaya
publication.

Other Source of website:-

http://enwikipedia.org/wiki/cashflowstatement.