CASHFLOW STATEMENT

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Note by indi, updated more than 1 year ago
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Created by indi over 7 years ago
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IAS 7 ...INDIS WORK DONT COPY IT

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IAS 7 CASHFLOW STATEMENTSCashflow Statement has 3 SECTIONS. operating investing and financing (OIF)

Operating Activitiesoperating profit for the yearadd: depreciation for the year(profit)/loss made on sale of NCA(increase)/decrease in inventories (increase)/decrease in trade recievablesincrease/(decrease) in trade payables.cash used in operationsless interest paid in the yearless taxes paid in the yearNET CASH USED IN OPERATIONS

Investing Activities net cash used in operationsless: purchase of NCAproceeds from sale of NCAInterest receivedDividends received NET CASH USED IN INVIESTING ACTIVITIES

Financing Activitiesproceeds from issue of share capital repayment of share capitalproceeds from long term borrowingless: dividends paidNET CASH USED IN FINANCING ACTIVITIESnet increase/(decrease) in cash and cash equeivelants------------------------------------------------------------cash beggings of yearcash end of year this should match the net increase or decrease in cash.

how else you gonna measure all this DOLLLAAAAAAR

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