Professional Documents
Culture Documents
Presented by:
Hitesh Baid
The Cash Flow Statement
Operating Activities
Investing Activities
Financing Activities
Order of Presentation:
Direct Method
1. Operating activities.
Indirect Method
2. Investing activities.
3.Financing activities.
Three Sources of Information:
1. Comparative balance sheets
3. Additional information
Cash Flow from Operating Activities : Direct Method
XXX
Net Cash Flow from Operating Activities
Cash Flow from Operating Activities : Indirect
Method
Cash Flow from Operating Activities Amount Amount
(Rs.) (Rs.)
Thank You