04/26/22 CASH FLOW STATEMENT 1 K.P.B. HINDUJA K.P.B. HINDUJA COLLEGE COLLEGE NAMES ROLL NO. CAROLINE MISQUITTA 19 JAGANNATH SETHI 17 HARSHI CHAUDHARY 38 RUSHABH CHANDAN 28 RUTUJA CHUDNAIK 08 POULAMI SARKAR 22 SUBJECT : MANAGEMENT ACCOUNTING SUBJECT : MANAGEMENT ACCOUNTING CASH FLOW STATEMENT CASH FLOW STATEMENT
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04/08/23CASH FLOW STATEMENT
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K.P.B. HINDUJA K.P.B. HINDUJA COLLEGECOLLEGE
NAMES ROLL NO.
CAROLINE MISQUITTA 19
JAGANNATH SETHI 17
HARSHI CHAUDHARY 38
RUSHABH CHANDAN 28
RUTUJA CHUDNAIK 08
POULAMI SARKAR 22
SUBJECT : MANAGEMENT ACCOUNTINGSUBJECT : MANAGEMENT ACCOUNTINGCASH FLOW STATEMENTCASH FLOW STATEMENT
SUBJECT : MANAGEMENT ACCOUNTINGSUBJECT : MANAGEMENT ACCOUNTINGCASH FLOW STATEMENTCASH FLOW STATEMENT
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Transactions and other events characteristic of each kind of activity are as follows:
Causes ofCauses of VariationVariationCauses ofCauses of VariationVariation
Cash Cash variationvariationCash Cash variationvariation
Change in working Change in working capitalcapitalChange in working Change in working capitalcapital
Basis Of DifferenceBasis Of DifferenceBasis Of DifferenceBasis Of Difference Cash Flow Cash Flow Funds FlowFunds Flow
Basis ofBasis ofAccountingAccounting
Basis ofBasis ofAccountingAccounting
Cash basisCash basisCash basisCash basis AccrualAccrualBasis of accountingBasis of accountingAccrualAccrualBasis of accountingBasis of accounting
Schedule ofSchedule ofChanges inChanges in
Working CapitalWorking Capital
Schedule ofSchedule ofChanges inChanges in
Working CapitalWorking Capital
Not PreparedNot PreparedNot PreparedNot Prepared Prepared separatelyPrepared separatelyPrepared separatelyPrepared separately
SignificanceSignificanceSignificanceSignificanceShort Term financial Short Term financial planning planning Short Term financial Short Term financial planning planning
Long termLong termFinancial planningFinancial planningLong termLong termFinancial planningFinancial planning
Distinction between Cash flow Distinction between Cash flow Statement and Funds Flow Statement and Funds Flow
StatementStatement
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SIGNIFICANCESIGNIFICANCE
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TYPICAL RECEIPTS AND TYPICAL RECEIPTS AND PAYMENTS CLASSIFIED BY PAYMENTS CLASSIFIED BY
ACTIVITYACTIVITY
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Preparing a Statement of Preparing a Statement of Cash FlowsCash Flows
•UUse net operating income as the starting point se net operating income as the starting point to get net operating cash flowto get net operating cash flow
•AAdd back any non-cash expensedd back any non-cash expense
(Example - Depreciation) (Example - Depreciation)
Net Cash Flow = Cash Inflow - Cash Outflow
Net Operating Cash Flow = Income after Taxes+ Depreciation
Preparing a Statement of Preparing a Statement of Cash FlowsCash Flows
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Order of Presentation:
1. Operating activities.
2. Investing activities.
3. Financing activities.
Direct MethodDirect Method
Indirect MethodIndirect Method
Three Sources of Information:
1. Comparative balance sheets
2. Current income statement
3. Additional information
+Net IncomeNet Income+Depreciation+Depreciation
-Capital Investment-Capital Investment+Salvage Proceeds+Salvage Proceeds-Gain Tax-Gain Tax-Working Inv Cap-Working Inv Cap+Working Cap Recovery+Working Cap Recovery
+Borrowed Funds+Borrowed Funds-Repayment of Principal-Repayment of Principal
+Net IncomeNet Income+Depreciation+Depreciation
-Capital Investment-Capital Investment+Salvage Proceeds+Salvage Proceeds-Gain Tax-Gain Tax-Working Inv Cap-Working Inv Cap+Working Cap Recovery+Working Cap Recovery
+Borrowed Funds+Borrowed Funds-Repayment of Principal-Repayment of Principal
RevenuesRevenues
ExpensesExpenses
Cost of Goods SoldCost of Goods Sold
Depreciation*Depreciation*
Operating ExpensesOperating Expenses
Taxable IncomeTaxable Income
Income TaxesIncome Taxes
Net IncomeNet Income
RevenuesRevenues
ExpensesExpenses
Cost of Goods SoldCost of Goods Sold
Depreciation*Depreciation*
Operating ExpensesOperating Expenses
Taxable IncomeTaxable Income
Income TaxesIncome Taxes
Net IncomeNet Income
Income StatementIncome Statement Cash Flow StatementCash Flow Statement
OperatingOperating
InvestingInvesting
FinancingFinancing
++
++
Book Approach
*Assumes Tax Depreciation = Book Depreciation Thus, no deferred taxes 04/08/23CASH FLOW STATEMENT 9
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Production of raw coal during 2011-12 Production of raw coal during 2011-12 was 435.84 million tonneswas 435.84 million tonnes
Total of 72 projectsTotal of 72 projects59 identified plans59 identified plans
179 forestry proposals179 forestry proposals
Production of raw coal during 2011-12 Production of raw coal during 2011-12 was 435.84 million tonneswas 435.84 million tonnes
Total of 72 projectsTotal of 72 projects59 identified plans59 identified plans
179 forestry proposals179 forestry proposals
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the cash flow statement (indirect method)
( in Cr.)
For the year ended 31st For the year ended 31st March, 2012March, 2012
PARTICULARS
For the year ended 31.03.12
For the year ended 31.03.11
CASH FLOW FROM OPERATING ACTIVITIESNet profit before tax 21272.6521272.65 16463.2316463.23Adjustment for Adjustment for :Depreciation/ Impairment of fixed assets 1969.221969.22 1765.41765.4Interest (5049.11)(5049.11) (2659.12)(2659.12)Finance cost related to financing activity 53.9853.98 73.773.7Interest /dividend from investment (120.76)(120.76) (104.33)(104.33)Profit /loss on sale of fixed assets (2.99)(2.99) (12.06)(12.06)Provisions made & write off during the year 1469.841469.84 578.84578.84Liability write back during the year (259.19)(259.19) (68.43)(68.43)OBR Adjustment made 3693.893693.89 2618.472618.47Operating Profit before current / Operating Profit before current / non current assets and liabilitiesnon current assets and liabilities 23027.5323027.53 18655.718655.7
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Adjustment for :Trade receivables (2249.15) (856.91)
Inventories (485.67) (1183.87)
Short/ Long Term Loans/ Advances & Other Current Assets (824.45) (1205.64)
Short/ Long Term Liabilities and Provisions 7123.98 (1082)
Cash generated from Operation 26592.24 14327.28
Income Tax Paid (6704.37) (5622.8)
Net Cash Flow from Net Cash Flow from Operating Activities (A)Operating Activities (A) 19887.87 8704.48
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CASH FLOW FROM INVESTING CASH FLOW FROM INVESTING ACTIVITIESACTIVITIESPurchase of Fixed Assets (3409.43)(3409.43) (2568.2)(2568.2)Change in non current Investments (96.03)(96.03) 218.45218.45Interest pertaining to Investing Activities 4096.984096.98 3285.683285.68interest /dividend from investments 120.76120.76 104.33104.33Investment in Mutual Fund (821.68)(821.68) --Net Cash Flow from investing Activities (B) (109.4)(109.4) 1040.261040.26CASH FLOW FROM FINANCING CASH FLOW FROM FINANCING ACTIVITIESACTIVITIESRepayment of borrowings (247.39)(247.39) (503.53)(503.53)Interest & Finance cost pertaining to Financing Activities (53.98)(53.98) (73.7)(73.7)Receipt of Shifting & Rehabilitation Fund from Subsidiaries 348.32348.32 143.94143.94Dividend & Dividend Tax (7429.08)(7429.08) (2583.22)(2583.22)Net Cash used in Financing Net Cash used in Financing Activities (C)Activities (C) (7382.13)(7382.13) (3016.51)(3016.51)
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Net Increase/ (Decrease) in Cash Net Increase/ (Decrease) in Cash & Cash equivalents(A+B+C)& Cash equivalents(A+B+C) 12396.3412396.34 6728.236728.23Cash & Cash equivalent (Opening Cash & Cash equivalent (Opening Balance)Balance) 45806.4445806.44 39078.2139078.21Cash & Cash equivalent (Closing Cash & Cash equivalent (Closing Balance)Balance) 58202.7858202.78 45806.4445806.44
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