Cash Flow Statement
Class 12 Accountancy · Accountancy Part II · Chapter 6
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Summary
A cash flow statement is the third important financial statement, alongside the position statement (balance sheet) and the income statement, and shows the inflows and outflows of cash and cash equivalents over a period. It is prepared in accordance with Accounting Standard 3 (AS-3), which is notified under Section 133 of the Companies Act 2013 and is mandatory for the companies to which it applies. The statement explains the historical changes in cash and cash equivalents by classifying cash flows into three activities: operating, investing and financing. Operating activities are the principal revenue-producing activities of the enterprise and other activities that are not investing or financing; cash flow from operations may be determined by the direct method or the indirect method, the latter adjusting net profit for non-cash and non-operating items and for changes in working capital. Investing activities relate to the acquisition and disposal of long-term assets and investments, such as the purchase or sale of fixed assets. Financing activities relate to changes in the size and composition of the owners' capital and borrowings, such as the issue of shares or debentures and the repayment of loans. The net effect of all three activities, added to the opening balance, gives the closing balance of cash and cash equivalents, helping users judge the firm's ability to generate cash and to meet its obligations.
Meaning and objectives of cash flow statementCash and cash equivalents under AS-3Operating, investing and financing activitiesDirect and indirect methodsPreparation and uses of the statement
Key terms
Cash Flow Statement
A statement showing the inflows and outflows of cash and cash equivalents during a period, classified into operating, investing and financing activities.
Cash Equivalents
Short-term, highly liquid investments readily convertible into known amounts of cash with insignificant risk of change in value.
Operating Activities
The principal revenue-producing activities of an enterprise and other activities that are not investing or financing.
Investing Activities
Activities relating to the acquisition and disposal of long-term assets and investments.
Financing Activities
Activities that change the size and composition of the owners' capital and borrowings of the enterprise.
AS-3
Accounting Standard 3 on Cash Flow Statement, notified under the Companies Act 2013, which governs the preparation of the statement.
Extra questions & answers
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A cash flow statement shows: