Note:

This section will provide you guidelines on how to prepare cash flow statement of your business.

The statement templates provided, serve as a guide towards bare minimum line items that may be included in the finan includes: income statement, balance sheet and cash flows along with explanatory notes. Further, you may seek profess necessary. Entries in this template that are marked in black indicate use of formulae. Please avoid tempering with formulae based

Cash Flow (Amount in Rs.)

Description A B C D E F G H I Net Profit Depreciation Interest Expense Accounts Receivable Inventory Pre Paid Expenditures Accounts Payable Other Liabilities Cash from Operations Inflow / Outflow Net profit / loss for the year Add depreciation charged for the year Add interest charged for the year Add change in accounts receivable (current year minus previous year) Add change in inventory (current year minus previous year) Add change in prepaid expenditures (current year minus previous year) Add change in accounts payable (current year minus previous year) Add change in other liabilities (current year minus previous year) (A+B+C+D+E+F+G)

J K

Mark-up Paid Net Cash from Operations Inflow / Outflow

Subtract expense for the year (Refer to loan schedule provided by the bank) (I - J)

Short Term Debt

Actual cash paid for repayment of loan or cash obtained from acquisition of new loan (Refer to loan schedule provided by your bank) Actual cash paid for repayment of loan or cash obtained from acquisition of new loan (Refer to loan schedule provided by your bank) (L+M)

M N

Long Term Loan Cash from Financing Inflow / Outflow

Capital

Add change in owners' equity to reflect additions (current year minus previous year) Actual cash utilized for acquisition of fixed assets or cash received from disposal of fixed assets (O+P)

P Q

Fixed Asset Investment Cash from Investing Inflow / Outflow

Net Cash Inflow / Outflow

(K+N+Q)

atement of your business.

imum line items that may be included in the financial statements. Please note that complete set of financial statements explanatory notes. Further, you may seek professional guidance for preparation of formal financial statements, if deemed

ae. Please avoid tempering with formulae based entries.

Reference Income Statement 'S' Income Statement 'L' Income Statement 'O' Balance Sheet 'B' Balance Sheet 'C' Balance Sheet 'D' Balance Sheet 'M' Balance Sheet 'O'

Year 0

Year 1

Year 2

Year 3

Year 4

Year 5

ar

d for the year

he year

eceivable ous year)

ous year)

penditures ous year)

payable ous year)

ities ous year)

C+D+E+F+G)

year rovided by the bank) 0 0 0 0 0 0

(I - J)

yment of loan or cash of new loan rovided by your bank)

yment of loan or cash of new loan rovided by your bank) 0 0 0 0 0 0

L+M)

quity to reflect additions ous year)

Balance Sheet 'S'

quisition of fixed assets or sal of fixed assets 0 0 0 0 0 0

O+P)

+N+Q)