Cash Flow Format

7/30/2019 Cash Flow Format

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Accounting Made Easy IAS-7

Compiled By Nauman Ali Page 2

Cash flow format-Module C

Cash flow from Financing activities :

Issue of shares (including share premium) (W-12) xxx

Proceeds from loan (short term / long term) (W-13) xxx

Repayment / redemption of loan (short term / long term) (xxx)

Repayment of lease liabilities (W-14) (xxx)Cash inflow / (Outflow) from Financing activities (C) xxx

Net cash inflow / (Outflow) during the year (A+B+C) xxx

Cash and Cash equivalents at start of year xxx

Cash and Cash equivalents at end of year xxx

Cash and Cash Equivalents:

Opening Closing

Cash in hand xxx xxx

Bank balance xxx xxx

Bank overdraft (xxx) (xxx)

Short term investments (with maximum of 3 months maturity) xxx xxx

xxx xxx

Note:

IAS 7 allows to show: Under Under

Dividend received Operating Activities OR Investing Activities

Interest received Operating Activities OR Investing Activities

Dividend Paid Operating Activities OR Investing Activities

Interest Paid Operating Activities OR Investing Activities

For convenience in exam, it is advisable to show above in operating activities


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Workings:

(W-1) Profit before Tax (PBT)

Retained Earning

Dividend for the year - b/d [Given in the question] -

Bonus Issue - Profit after Tax (bal figure) -

General Reserve - Revaluation Surplus -

c/d [Given in question] -

Profit before tax (PBT) = Profit after tax (PAT) + Tax expense

(W-2) Depreciation/ Loss on disposal/ Impairment Expense / Sale,Purchase of Asset

Property plant equipment (PPE) Cost

b/d [Given in the question] - Disposal -

Additions: Revaluation -

Cash -

Other than Cash -

Revalutaion -

Transfer from capital WIP - c/d [Given in the question] -

Accumulated Depreciation

Disposal - B/d [Given] -

Revaluation - Depreciation Expense for -

The year

c/d [Given]

DisposalCost - Accumulated Depreciation -

Disposal Cost - Sale proceed -

Profit - OR Loss -

Accumulated Impairment

b/d [Given] -

Impairment loss for the year -

c/d [Given]


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(w-3) Capital WIP

Capital WIP

b/d [Given] - Transfer to PPE -

Expenditure on capital WIP -

c/d [Given] -

(W-4)

Intangible Asset NBV

b/d [Given] - Disposal -

Addition: - Revaluation -

Cash - Amortization -

Other than Cash - Impairment Loss -

Revaluation - c/d [Given] -

Disposal

NBV - Sale proceed -

Disposal Cost -

Profit - OR Loss -

(W-5)

Interest Payable

b/d[Given] -

Interest Paid - Interest Expense -

c/d [Given]

(W-6)

Gratuity Provision

b/d [Given] -

Gratuity Paid - Gratuity Expense -

c/d [Given]

(W-7)

Long Term Provision

b/d [Given] -

Payment - Expense for the year -

Purchase of PPE -

(estimated dismantling cost)

c/d [Given]


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(W-8)

Interest Receivable

b/d [Given] -

Interest Income - Interest received -

c/d [Given] -

(W-9)

Tax

b/d [Deferred] N.C.A - b/d [Deferred] N.C.L -

b/d [Tax receivable] C.A - b/d [Tax Payable] C.L -

Tax Relief - Tax Expense

Tax Paid - OR Tax refund -

c/d [Deferred] N.C.L - c/d [Deferred] N.C.A -

c/d [Tax Payable] C.L - c/d [Tax receivable] C.A -

(W-10)

Dividend Payable

b/d [Given] -

Dividend Paid - Dividend for the year (w-1) -

c/d [Given] -

(W-11)

Investment

b/d [Given] - Disposal (cost) -

Addition - c/d [Given] -

Disposal

Cost - Sale proceed -

Profit - OR Loss -

(W-12)

Share Capital

b/d [Given] -

Bonus Issue -

Issue-other than Cash -

c/d [Given] - Issue against Cash -


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Share Premium

b/d [Given] -

Bonus Issue Issue other than Cash -

c/d [Given] Issue against Cash -

(W-13)

Loan

Share Issue - b/d [N.C.L] -

b/d [Current portion of C.L] -

Cash repayment - Proceed from Loan -

c/d [N.C.L] -

c/d [Current portion of C.L] -

(W-14)

Lease Liability

b/d [N.C.L] -

b/d [Current Portion] -

Payment - Lease during the year -

c/d [N.C.L] -

c/d [Current Portion] -

N.C.L= Non Current Liabilities

N.C.A= Non Current Asset

C.L = Current Liabilities

C.A= Current Asset

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If there is information about dividend then

Retained earning A/c must be prepared to see

whether there exist a interim dividend or not.

Bonus issue is made out of reserve ,if it is not

mentioned in Question then it is assumed that

it is issued out of Retained earning.

Documents

Cash Flow Format