Scribd
Upload
14 views3 pages

SOCF - Format

The document provides a template for the Statement of Cash Flows using both the indirect and direct methods, detailing cash flows from operating, investing, and financing activities for a company. It includes sections for adjustments to profit before tax, cash inflows and outflows, and cash equivalents at the start and end of the year. Additionally, it offers exam notes and tips for calculating changes in debtors and current assets and liabilities.

Uploaded by

talha.ahmed2901
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
14 views3 pages

SOCF - Format

The document provides a template for the Statement of Cash Flows using both the indirect and direct methods, detailing cash flows from operating, investing, and financing activities for a company. It includes sections for adjustments to profit before tax, cash inflows and outflows, and cash equivalents at the start and end of the year. Additionally, it offers exam notes and tips for calculating changes in debtors and current assets and liabilities.

Uploaded by

talha.ahmed2901
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 3

CAF – 1

Financial Accounting and Reporting - 1

Statement of Cash Flows


Cash Flow Format [Indirect Method]
Company Name
Statement of Cash Flows
For the year ended ------
Rs. in ‘000’ Rs. in ‘000’
Cash Flow from Operating Activities:
Profit before tax XX
Add: Depreciation / Impairment XX
Loss on disposal of assets XX
Interest expense XX
Bad debts expense XX
Less: Interest income (XX)
Dividend income (XX)
Profit on sale of asset (XX)
Operating profit before working capital changes: XX
(Increase) / Decrease in debtors (XX) / XX
(Increase) / Decrease in stocks (XX) / XX
(Increase) / Decrease in advances (XX) / XX
(Increase) / Decrease in prepayments (XX) / XX
Increase / (Decrease) in creditors XX / (XX)
Increase / (Decrease) in accruals XX / (XX)
Cash generated from operations XX
Tax paid (XX)
Interest paid (XX)
Dividend paid (XX)
Dividend received XX
Interest received XX
Cash Inflow / (Outflow) from Operating Activities XX
Cash Flow from Investing Activities:
Purchase of PPE (XX)
Sale of PPE / Insurance claim received XX
Purchase of investment property (XX)
Sale of investment property XX
Long term deposits (XX)
Cash Inflow / (Outflow) from Investing Activities XX

Cash flow from Financing Activities:


Issue of shares XX
Proceeds from loan XX
Repayment / Redemption of loan (XX)
Cash Inflow / (Outflow) from Financing Activities XX
Net cash Inflow / (Outflow) during the year XX
Cash and cash equivalents at the start of the year XX
Cash and Cash Equivalents at the end of the year XX

1
CAF – 1
Financial Accounting and Reporting - 1
Cash Flow Format [Direct Method]
Company Name
Statement of Cash Flows
For the year ended ------
Rs. in ‘000’ Rs. in ‘000’
Cash Flow from Operating Activities:
Receipts from customers XX
Payments to suppliers (XX)
Payment to employees (XX)
Payment for other operating expenses (XX)
Cash Generated from Operations XX
Tax paid (XX)
Interest paid (XX)
Dividend paid (XX)
Dividend received XX
Interest received XX
Cash Inflow / (Outflow) from Operating Activities XX

Cash Flow from Investing Activities:


Purchase of PPE (XX)
Sale of PPE / Insurance claim received XX
Purchase of investment property (XX)
Sale of investment property XX
Long term deposits (XX)
Cash Inflow / (Outflow) from Investing Activities XX

Cash flow from Financing Activities:


Issue of shares XX
Proceeds from loan XX
Repayment / Redemption of loan (XX)
Cash Inflow / (Outflow) from Financing Activities XX
Net cash Inflow / (Outflow) during the year XX
Cash and cash equivalents at the start of the year XX
Cash and Cash Equivalents at the end of the year XX

W-1: Cash and Cash Equivalents:


Opening Closing
Cash in hand XX XX
Bank balance XX XX
Bank overdraft / running finance (XX) (XX)
Short term investments XX XX
XX XX

2
CAF – 1
Financial Accounting and Reporting - 1
Exam Notes:
 Increase / Decrease in debtors can be calculated in one of the following two ways:

a) Movement in Gross Debtors (as done in above format):


= Closing Gross debtors + Bad Debt written-off during the year – Opening Gross Debtors

b) Movement in Net Debtors:


= Closing Debtors (Net of Provision) – Opening Debtors (Net of Provision)

Tips:
 If (b) is used, then add bad debt expense line will not appear in adjustments to profit before tax
 (a) is more practically used treatment however, (b) is also acceptable in exams

 Changes in all current assets and current liabilities are shown in this section except for
followings:
 Cash and cash equivalents
 Tax assets and liabilities
 Dividend payable and receivable
 Interest payable and receivable
 Any other asset or liability which is shown under investing or financing activities, e.g. short
term finance, investment, payable for purchase of a PPE and current portion of loan etc.
Above items may be hidden in other current assets or liabilities (e.g. interest payable may
be hidden in accrued expenses). In this case exclude above items first while calculating
working capital changes.

You might also like

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy