CASH FLOW SPECIMEN FOR INDIRECT METHOD

ACCORDING TO IAS -7
COMPANY NAME
STATEMENT OF CASH FLOW
FOR THE PERIOD ENDED ________________
Cash Flow from Operating Activities
Net Income / (Loss) Rs. XXX
Less: Dividend Income* (XX)
Sub Total XXX
Adjustment for Non Fund XXX
Depreciation XXX
Loss on Sale of Fixed Asset XXX
Amortization of Discount on Bond XXX
Amortization of Intengible XXX
Loss on Revaluation XXX
Gain on Revaluation (XX)
Gain on Sale of Fixed Asset (XX)
Amortization of Premium on Bond (XX)
Working Capital from Operation XXX
Adjustment of Working Capital
Less: Increase in Current Assets (Except Cash / Bank) (XX)
Add: Decrease in Current Assets XXX
Add: Increase in Current Liabilities XXX
Less: Decrease in Current Liabilities (XX)
Net Cash Provided by Operating Activities XXXX
Cash Flow from Investing Activities
Less: Increase in Non Current Assets (XX)
Add: Decrease in Non Current Assets XXX
Add: Dividend Income* XXX
Net Cash Provided by Investing Activities XXXX
Cash Flow from Financing Activities
Add: Increase in Non Current Liabilities XXX
Less: Decrease in Non Current Liabilities (XX)
Add: Issuance of Shares XXX
Add: Increase in Additional Paid in Capital (Credit) XXX
Less: Increase in Additional Paid in Capital (Debit) (XX)
Less: Stock Dividend (XX)
Less: Cash Dividend (Declared or Paid Both) (XX)
Net Cash Provided by Financing Activities XXXX
Net Increase or (Decrease) in Cash XXXX
Add: Beginning Balance of Cash XXX
Ending Balance of Cash Rs. XXXXX