Cash Flow Statement It is a statement depicting change in cash position from one period to another. It is useful to understand a. the ability of an enterprise.

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Cash Flow Statement It is a statement depicting change in cash position from one period to another. It is useful to understand a. the ability of an enterprise to generate cash and cash equivalents, b. the needs of the enterprise to utilize those cash flows

Cash Flow Statement Definitions: 1.Cash comprises cash on hand and demand deposits with banks 2.Cash equivalents are short terms, highly liquid investments that are readily convertible into known amounts of cash and which are subject to an insignificant risk o changes in value

Cash Flow Statement Definitions…: 3. Cash flows are inflows and outflows of cash and cash equivalents 4. Operating activities are the principal revenue-producing activities of the enterprise and other activities that are not investing or financing activities

Cash Flow Statement Definitions…: 5. Investing activities are the acquisition and disposal of long –term assets and other investments not included in cash equivalents. 6. Financing activities are activities that result in changes in the size and composition of the owner's capital (including preference share capital in the case of a coy ) and borrowings of the enterprise

Cash Flow Statement Cash flows from operating profit 1.Adjust P&L a/c for non-cash items such as : depreciation amortization of intangible assets loss on sale of fixed assets gain on sale of fixed assets creation of reserves

Cash Flow Statement Cash flows from operating profit Step: 2. Adjust for changes in CA and CL + Decrease in CA + Increase in CL Adj Net profit - Increase in CA - Decrease in CL

Cash Flow Statement Cash flows from Investing activities a. Increase in assets is outflow b. Decrease in assets in inflow Cash flows from Financing activities: a. Increase in liabilities is inflow b. Decrease in liabilities is outflow