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Presented by:
Hitesh Baid
The Cash Flow Statement
Operating Activities
Investing Activities
Financing Activities
Order of Presentation:
Direct Method
1. Operating activities.
Indirect Method
2. Investing activities.
3.Financing activities.
Three Sources of Information:
1. Comparative balance sheets
3. Additional information
Cash Flow from Operating Activities : Direct Method
XXX
Cash Payment for :
Purchases XXX
XXX
Payments to and for employees
XXX
Operating Expenses XXX
Interest Payments XXX
Direct Taxes Paid XXX
XXX
Net Cash Flow from Operating Activities
Cash Flow from Operating Activities : Indirect
Method
Cash Flow from Operating Activities Amount Amount
(Rs.) (Rs.)
Thank You