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- Journal Entry Format
- Ledger Format
- Bank Reconciliation Statement Format with Example | BRS Format
- Trial Balance Format
- Accounting Equation: Meaning, Formula, Components & Calculation
- Cash Book Format
- Balance Sheet Format
- Profit and Loss Account - Meaning, Format and General Instructions
- Cash Flow Statement Format
- Common Size Balance Sheet Format
- Receipt and Payment Account Format
- Income and Expenditure Account Format
Last Updated : 09 May, 2024
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Cash Flow Statement Format is prepared by taking operating, investing, and financing activities into consideration. All the transactions and information related to these three activities are summed up to prepare a cash flow statement format. The cash flow statement is a financial statement that provides information about the cash inflows and outflows of a business during a specific period.
One can prepare a cash flow statement if the two comparative balance sheets of a company are given. The transactions of a cash flow statement are categorised into three activities; namely, Cash flow from Operating Activities, Cash flow from Investing Activities, and Cash flow from Financing Activities. The Institute of Chartered Accountants in India has issued Accounting Standard AS – 3 revised for the preparation of cash flow statements. Besides, with the introduction of the Companies Act 2013, the preparation of a Cash Flow Statement is now mandatory for every type of company except OPC (One Person Company) [Section 2(40)].
Table of Content
- Cash Flow from Three Different Activities
- 1. Format of Cash Flow from Operating Activities
- 2. Format of Cash Flow from Investing Activities
- 3. Format of Cash Flow from Financing Activities
Cash Flow from Three Different Activities
1. Format of Cash Flow from Operating Activities
* Net profit before taxation and extraordinary items is calculated as:
2. Format of Cash Flow from Investing Activities
3. Format of Cash Flow from Financing Activities
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