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7/29/2019 Fomat for costing fundamentals
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MJ Page 1
PROFORMA OF CFS ACCORDING TO ACCOUNTING STANDARD 3 (AS 3)
CASH FLOW STATEMENT OF........ FOR THE YEAR ENDED........
Particulars Amt (Rs) Total (Rs)
1) Cash Flows from Operating Activities:
Net profit before tax and extra ordinary items xxxx
Add : Non- Operating / Non- Cash Expenses and Losses
Depreciation xxx
Preliminary expenses written off xxx
Discount on issue of shares & debentures written off xxx
Loss on foreign exchange xxx
Goodwill written off xxx
Patents & trade marks written off xxx
Loss on sale of fixed assets xxxInterest paid on borrowings & debentures xxx
xxxx
Less: Non Operating / Non Cash Incomes and Gains
Interest income (xxx)
Dividend income (xxx)
Rental income (xxx)
Profit on sale of assets (xxx)
Refund of income tax
Operating profit before working capital changes xxxx
Add: Net decrease in current assets xxxNet increase in current liabilities xxx
xxxx
Less: Net increase in current assets (xxx)
Net decrease in current liabilities (xxx)
Cash from operating activities before tax xxxx
Less: Income tax paid (xxx)
Cash from operating activities before extra ordinary items xxxx
Adjustment for Extra ordinary items xxx
Net Cash Flows from Operating Activities xxxx
2) Cash flows from Investing Activities
Proceeds from sale of fixed assets xxx
Proceeds from sale of investments xxx
Proceeds from sale of intangible assets xxx
Interest and dividend received xxx
Rental income xxx
xxxx
Purchase of fixed assets (xxx)
Purchase of intangible assets like goodwill (xxx)
Purchase of investments (xxx)
Net cash flows from Investing Activities xxxx
7/29/2019 Fomat for costing fundamentals
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MJ Page 2
3) Cash flows from Financing Activities
Proceeds from issue of shares & debentures xxx
Proceeds from other long term borrowings xxx
xxx
Final dividend paid (xxx)
Interim dividend paid (xxx)Interest on debentures and loans paid (xxx)
Repayment of loans (xxx)
Redemption of debentures (xxx)
Redemption of preference shares (xxx)
Net cash flows from Financing Activities xxxx
Net cash flows during the yearAdd: Opening Balance of Cash & Cash equivalents
(i) Cash in hand
(ii) Cash at Bank(iii) Marketable Securities
xxxxxx
xxx
xxxx
xxxx
Closing Balance of Cash & Cash equivalents xxxx