INTRODUCTION

Cash is the basic input need to keep the operations of the going to business in continues basis
and financial output also to expected to be realized by the selling a product manufactured by
manufacturing unit. Cash is starting and ending of the business operations.
Cash flow statement also known as statement of cash flows, cash flow statement its effect of
the income on cash and cash equivalents (cash equivalents are short-term commitments, with
temperately idle the cash and easily convertible into cash, the cash equivalents maturity period
is the 90 days in any case of more than the 90 days the asset not considered has the cash)
Cash flow statement can be an analysis of the down to operating, financing, and investing
activities.
Operating activities: operating activities include the production, sales and delivery of the
products and collecting the payments due to the costumes.
Investing activities: the purchase and sale of the asset, loan providing and receive the customers
and the acquisitions & mergers due to the payments.
Financial activities: it includes cash inflows like; investors on banking and shareholder, cash
outflow the company has generated the income due to cash of the shareholders as dividends.

NEED FOR THE STUDY

 Cash flow statement useful for how much amt of cash can be outflow and inflow into
the firm.

 Cash flow statement that does not directly affect transaction excludes on cash receipts
and cash payments.

 Cash flow statement is the basis of cash, there are three types of the activities: financial,
operating and investing, on the basic calculation of cash flow statements.

 Cash flow statement provides information on a firm of liquidity and solvency and its
ability can be changed into cash flows in the use future circumstances.

 Cash flow statement provides the information in any additional information due to
changes in evaluating assets and liabilities and equity.

SCOPE OF THE STUDY

 Cash flow statement indicates the amt of probability and timing of future cash flows.
 Cash flow statement has included non-cash transactions of the depreciation and writes
offs on bad debts and credit losses of the few.
 Cash flow statement can be reflected by firm’s liquidity.
OBJECTIVE OF THE STUDY
 Cash flow statement to use for analyzing and evaluating the financial position of the
company.

 Cash flow statement evaluating the sources and funds of financial statements and its
techniques.

 Cash flow statement has to analyze the profitability of the company.

 cash flow statement gives the information about the cash inflows and cash outflows of
the activities for the firms.

RESEARCH METHODOLOGY
Research methodology can take on a collection of data, the collection of data into two types:
 Primary data
 Secondary data

Primary data

 Generally, primary data collected from through company on ashirvad pipes limited and
discuss with company officials like finance manager and assistants.

 The data can be providing the company the maintain the good relationship with
company staff and can be taking valve able information about the company.

Secondary data
 Secondary data collected from mainly has:
 Books and Company websites.
 Newspapers.
 Annual reports can be collected from the company.
 Finance department officials in the company.
Statistical Tools
 Statistical tools can be used to analyze the information about the data into convert bar
charts, standard deviation and etc…

LIMITATIONS OF THE STUDY

 Some of the factors of this topic can’t be explained properly because of the time and
length of the project.

 The formula can be used for the available only confined data for the particular firm.

 Always do not estimate make future on the basis of past because sometimes that
information can’t be true.

 The outcomes can’t be reflected by the daily exchanges of payments.

 The nature of the limitations can be applied some rules from the company.

HYPOTHESIS OF THE STUDY

 HO: there is no significant and critical effect of the financial, operating, and investing
exercises.
 HI: there is a significant and critical effect of the financial, operating and investing
exercises.

CHARACTERIZATION
Chapter-1 INTRODUCTION
It consists of introduction needs of the study objective of the study scope of the study research
methodology limitations of the study.
Chapter-2 INDUSTRY AND COMPANY PROFILE
It consists of industry profile and company profile of the organization.
Chapter-3 THEORETICAL FRAMEWORK
It consists of theoretical formwork.
Chapter-4 DATA ANALYSIS AND INTERPRETATION
It consists of data analysis or interpretation.
Chapter-5 FINDINGS AND SUGGESTIONS CONCLUSION
It's consists of findings suggestions and conclusion