IND Ast statement of Cash flows

I Focusmore
le I y ondes

1 Meaning 2 Definition 3 Classification of cash flows

I I
A Csnflowfrom B Cashflowfrom c Cashflowfrom
operating investing financing
activities activities activities

4 Reporting of cashflows

t t t
c Reporting of D Foreign
AReporting of cashflow B Reporting ofcashflow
currency
from operating activities frominvest'tafinant cashflow on cashflow
activities met Basis

C
d Indirect
e Direct Matured
Method

it I
5 Additional 6 Disclosures
Points

t t t
t Interest B Taxes on C Investments in hd E Non
Dividends Income Subsidiaries ownership cash
Associates Interest in Transactions
JointVentures Subsidiaries
otherBusinesses
 Rooperty for left

Basnx
BY Imist Activity
leg Indas 40 InvestProp
enter
Income Iggy RentalIncome InvestActivity

Interest Dividends

I Financial Institution No

Interest Di

Paid Receive Raid Receive

He He
1 He
we payfeet when we we receive Jut
wepaydixto we receive diy
when we Finest shareholders when when we
tartan Fin Activity
our funds CEngstyity Imestmoney in
take money
Jetpgid 95299
Int Regine from them byissue
A FYI
of shares FinAct
Fin Act Imest Activity DixReceived
Dietpaid He
A TamestActivity
Fin Act
Burn loan Give a take
2 Financial Institution YES
Interest Dividend
c
e
Received Received
Paid paid
H Imestin Eq
loantaken Depositsacceptedfrom loangivento Issue ofshares share
public public forraisingfunds Bush
He He He
Dividendpaid Dix Received
Felt Paid Op Act Jut receive OpAct
Fin Act OpAct
 Reporting of cashflow in cash flow statement
Direct
method
cash flow from Op Activities Aunt will be same as
I Indirect per bothmethods
method
2
Iet same under Both
methods
3
In

Iast in Saf s Insist Activity

Ale Itd Purchase 80 shares of Bharatltd

Disposal
sale of Stake in Subsidiary
n

c Alestake 807 in Bharani

loss of control without loss of control Ale said T
He He

In Financing Activity
Investing Activity
Cash flow from operating Activities

Direct Method Indirect Method opActivities Cash

flows
cash Sales xxx

G Cash Purchases xx PAT xxx

Taxes Accrued
1
G Cash exp operating t xx

PBT X
G Taxes Paid In A NonCash Exp
Cash flow from op G Mon Cash Income
activities CtMonOperatJEx

Monopevat9Tne xx
Jenangesinidiningcap
c a p means people have bought more
lay on credit a nut paid cash deduct f M in C A
sets ha
inverse relation with
1 in e a
37,111
at t means people havepaid their
does i we receive cash add H in vials have
f y in c
a d means chance paid off lick y p in a
yall
direct relation with
i we paycash less cash flows
H
we have bought more was A cash 9
an
cu n mean
credit not paid cash Add
liable
candy
f Taxes Paid Is
Cash flows fromOp
Activities
 If Operating cashflow

Digittites 497000
Cash Purchases 345000

E Cam Exp 52000

1 00,000
we don't have any tax proufortax Adam
Taxes paid fo in Bal sheet
Cain flowfrom 70000 Tax Accrued Tax Paid
Activities
Op

Da TradeRelables
WID ca
Tobalbld 7000 By CIB 497000
sales
To Sales
To Sales 500000

By baldd 10,000

and Da Trade Payables Cd

By balbld 8000 IE Punnase

109113 345000 tacos

349000
ByPyrchases
TO baled 12000 courseopen Porch cu
Inn Inn
3 L 13kt Purana 1212

Do Payable for Expense ca

7000 on
0413 52000 Bybad bid
toPayable
By Exp PLL 55000
To balad 10000
 Indirect Method

PAT 53000

G Taxes Accrued
358
Deprn MonCash 7000
It Paid Mon Operat9 3000
losson sale
45g
Tax Accrued a
4 Changes in we paid is
I in Inventory CA 1000 same is this
Ones
El A in TR CA Gooo
CH M in T P CL 4000
Min Payable Ep CL 3000
1 00,000
Taxes Paid 130001
Cash flow from OpActivities
70001
Illus 11 USR
cash flow statement Indirect Method

A Cash flow from Op Activities Ein lakhs

PAT 4450
t Income Taxes
gigs
Deprn non Cash 500 20 520
Monop lo
G Profiton sale
5065
4 Changes in we
f de in FinAsset TradeRetable 25 Taxes
why op Generally
in operator Def tax
M in Dr ios appear
also considered in op
M in other mic a 30
f M in other C A 110
875
G din other Non comcials
M in TP 60

M in other C L 100

4130

Income Tax paid 105

cash flows from 4025
Op Activities

at any ledger not prepared for op items like FR T P etc In indirectmethod

not read It is required in Direct method Forop Activities
 B Cash flow from Investing Activities
sale of Many 70
Purchase of 10807

Porch of I A 40
Sale of Insist
can flowfrom Instant 4307 B

of cash flow from Financing Activities

Interim Div Paid 450
LT B Repaid
cannons from Fin Act 39
Opm Cee 460 98 400
Met Cash flows During the yr CAT Btc 255
Cis CCE 22,0 145
71
Bank OID ers

Purchase ofPPE PPE

TOCIB
Sale J E
PPE Rd
of Da

to bae told 12500 By Deprn 500 Deprn 500 113 to

TO 0113 1060 70 TOPPE 500
By a B
TOPPE GO
profitonsale 10 to Gain 10

By baldd 13000

purchase of I A Tock
Intangible Assets
Tobalbld 30 By Amonizath 20
TOCLB

Bybat eld so
 Invest sale of Inst
Tobalbld 2500 By CIB 200

By baled 2300

cos
Eyesight
300

Borrowing
Repaid
L T B Fin Act

To c1B 00 By balbld 5000

To bat old 2000

Illustration 10 Off Banki
USD
Cashflowfrom activities Indirect method noo
op
PBI.mn sdmancasnItem 100 Fur
ExGain non op Ing 951

In Afd 4500
iii
4800

CCE 4500
Op
C F During 0

Ctl Ex Gain
as CCE
 Illus 12 Cepr
RectifiedPBT 1840
had chargedit in
Pkinsteadof capitalising
we
Rennovat costafBlag 30
o secondeffect add to PPE
am o
njjaed
cash flowfromImest 4 Financing
t Juttrttopllinsteadof cap I no effect given
RectifiedProfit 1920

Cash flow from Op Activities Indirect Method

PBT
Sat
19207 ka effectalreadygiven while
rectifiedprofit
G Non op Exp H 100
computing
Share of profit Asse 120

Gain on PPF 630 490 140

ship
Ea
Deprn Cmon cashexp 290
I L 265 900 1165
3215
H changes in a c

I in Inn CA 410
CH d in TR CA 580

I in TP 12110

Cash flow fromOp Activities 2095

Note Tax not given in above ques

Cee Copn acts Recon s cannot beprepared as Camflow Inst 4 Fin Mtomputed
 M Do Inventory ca Da Trade Retable Cd Trade Payable
batbid 1900 By
IB
410 tobarbld 1800 Byc B 5800 TOMB Bybalbld36
rope 60 rope 30

Bybat old 1550 Bybaleld 1250

50

Total go

Ind
Tope
 cash flow statement Direct method

C F from Op Act
Receipts from Das cash sales 2800
Payment to co 2000

Payment of Exp 200 100 300

Tax Paid 250

Op C F TO

C F Innest Act

Sale of PPE 100

f
Punch of RPE
Imest of

CF Fin Act

Issue ofshares 300

Repay loan 300

Div Paid
an.ee

50
Opn CCE
1 CFDuringthe ur 250 100 50 100

CISCEE I
Illus 15
31 12 17 100000 45 245L

3112 18 102000 E501 1nA É 2000 250 8 71.0000

Gain of
Egg Ex change 100000 50000

EO 2451

cash flow from OpActivies

ProfitBefTax PAT 61

Ex Gainthion p S2
C Suture Non op

op.ci
0

Invst F Int E IL
can floyeceived
100000 102000

Opn CCE 451

4 C F Int IL
4 Extrain ST

CECE I
 Illus 17 CDR
Consolidated cash flow statement

Cash flow from Op Activities Indirectmethod

PAT 55000
Tax Accrued 15000
PBT 70000
f Deprn 30000

Jut Exp 4000

104000

4 changesin we

in T R 4000

t in Inv 9000
G in T P 24000

93000
T Taxes paid 14000

Cashflowfrom 79000
op

B C F from InnestAct
Invst in suns 17 72000
Gw already included in
this 72k wayside
HE H
C CF from Fin Act heready

Interest 000 gets

paid consider

Opn CCE 5000

C F during the 48 3000 79000 72000 4000
Ces CCE 5000
 If T R Inventory TP
op 50k By 113 op 35k ByCIB Toe B opn 60k
8K 41C 3212

as Suk Cls 3012 Ca 68K

ep.FI ff dotaxexpcne7is TOI Accrued

TPayable 15k
By PIL 15k
CU 12000

PPE LT'D

Opn 80k Budepin 30k apr 6412

in BC
Topic 1 It ces 160k 36K
Acquired
1
Takeover as
if
 Ilks 19 CDR
Cashflow from Op Activities DirectMethod

Cash Rec'd from T R 85.33.000

E n paid to TP
55,75,000
Noledger as No Bls item
C1 for Exp 15 40,060
58000
Taxes paid 112 000

13,061000
4 Fire Insurance claim received 1 10,000 Consider under op Activities
Extraordinary item 14.16.000
as
per IndAS 7
C F from Op Activities

0 TI TP
Oph 188000 By CIB 85 33,000 Opn 215000
UB 5575000 ByPurchases 55.56.000
To sales 85 52

Cls 205000 Cls 195000

coers opr Porch

Provfortax
561 1 52 Par 1.21

0pm 65000
CIB 112000 TaxExp MN
ByPll 95000 TOPFT

Cls 48000
8 I
Opn Bank Deposit But 01.04.19 7000 70 490000
used for PPE 280 71
6720 Bank
Ex Gain CBH 10360 in Bal

Cls 6720 71.5 480480

For main Soin Refer Q B