Transcription of Cash Flow Statement - NCERT
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Tiill now you have learnt about the financialstatements being primarily inclusive of PositionStatement (showing the financial position of anenterprise as on a particular date) and IncomeStatement (showing the result of the operationalactivities of an enterprise over a particular period).There is also a third important financial statementknown as Cash flow Statement , which shows inflowsand outflows of the cash and cash equivalents. Thisstatement is usually prepared by companies whichcomes as a tool in the hands of users of financialinformation to know about the sources and uses ofcash and cash equivalents of an enterprise over aperiod of time from various activities of anenterprise.
an enterprise, e.g., cash proceeds from issue of equity shares, debentures, raising long-term bank loans, repayment of bank loan, etc. As per AS-3, financing activities are activities that result in changes in the size and composition of the owners’ capital (including preference share capital in case of a company) and borrowings of the ...
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