IAS 7: CASHFLOW STATEMENTS

Format – Indirect Method

Name
CashflowStatement (Indirect Method)
For theyear ended …………………….

Notes $ $
CashflowfromOperatingActivities
Profit/(Loss) before taxation XXX/(XXX)
Add Depreciation XXX
Add Loss on disposal of non current assets XXX
Less Profit on disposal of non current assets (XXX)
Add Finance cost XXX
Less Investment Income (XXX)
(Increase)/Decrease in inventories (XXX)/XXX
(Increase)/Decrease in receivables (XXX)/XXX
Increase/ (Decrease) in trade payables XXX/(XXX)
Increase/ (Decrease) in other payables XXX/(XXX)
Cash generated fromoperations XXX/(XXX)
Less Taxation paid (XXX)
Less Interest paid (XXX)
Net cashflowfromoperatingactivities XXX/(XXX)

CashflowfromInvestingActivities
Less Purchase of non current assets (XXX)
Add Sales of non current assets (XXX)
Add Interest received XXX
Add Dividends received XXX
Net CashflowfromInvestingActivities XXX/(XXX)

CashflowfromFinancingActivities
Proceeds fromissues of shares XXX
Proceeds fromlong termborrowings XXX
Payment of finance lease liabilities (XXX)
Redemption of shares (XXX)
Repayment of loans (XXX)
Dividend paid (XXX)
Net CashflowfromFinancingActivities XXX/(XXX)

Net Cashflow XXX/(XXX)

Cash and Cash Equivalent at thebeginning XXX/(XXX)
Cash and Cash Equivalent at theend XXX/(XXX)

CASHFLOW STATEMENT – DIRECT METHOD

 Name
CashflowStatement (Direct Method)
For theyear ended …………………….

Notes $ $
CashflowfromOperatingActivities
Cash received fromcustomers XXX
Cash paid to suppliers (XXX)
Other operating expenses (XXX)
Cash generated fromoperations XXX/(XXX)
Less Taxation paid (XXX)
Less Interest paid (XXX)
Net cashflowfromoperatingactivities XXX/(XXX)

CashflowfromInvestingActivities
Less Purchase of non current assets (XXX)
Add Sales of non current assets (XXX)
Add Interest received XXX
Add Dividends received XXX
Net CashflowfromInvestingActivities XXX/(XXX)

CashflowfromFinancingActivities
Proceeds fromissues of shares XXX
Proceeds fromlong termborrowings XXX
Payment of finance lease liabilities (XXX)
Redemption of shares (XXX)
Repayment of loans (XXX)
Dividend paid (XXX)
Net CashflowfromFinancingActivities XXX/(XXX)

Net Cashflow XXX/(XXX)

Cash and Cash Equivalent at thebeginning XXX/(XXX)
Cash and Cash Equivalent at theend XXX/(XXX)

ake the day off for now

[12:44:44 PM] Vi Arboleda: Mag-review ka ng accounting, freshen up on the basics
[12:45:04 PM] Vi Arboleda: making invoices, listing expenses, making receipts,
handling multiple companies' cashflows
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