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Financial Accounting
Financial Accounting
Year
2
Year
1
Financial Accounting
Financial Accounting
Financial Accounting
Adjusted profit
Increase/decrease in cash due to (increases)/decreases in current
assets
Increase/decrease in cash due to increases/decreases in liabilities
Increase/decrease in cash due to working capital changes
Financial Accounting
Financial Accounting
Line 1: Cash flows from operating
activities
Line 2: Profit before taxation
Line 3: Adjustment for items not involving
a flow of cash
Line 4: Adding back depreciation,
amortisation, gain or loss on disposal etc.
Financial Accounting
Line 5: Adjusted profit
Line 6: Increase/decrease in inventories
(stocks)
Line 7: Increase/decrease in trade
receivables (debtors)
Line 8: Increase/decrease in prepayments
Line 9: Increase/decrease in cash due to
increases/decreases in current assets
Financial Accounting
Line 10: Increase/decrease in trade
payables (creditors)
Line 11: Increase/decrease in accruals
Line 12: Increase/decrease in cash due to
increases/decreases in liabilities
Line 13: Increase/decrease in cash due to
working capital changes
Line 14: Cash generated from operations
Financial Accounting
Line 15: Interest paid
Line 16: Taxes paid
Line 17: Net cash inflow from operating
activities
Line 18: Cash flows from investing
activities
Line 19: Purchase of non-current assets
Line 20: Proceeds from sale of non-
current assets
Financial Accounting
Line 21: Interest received
Line 22: Dividends received
Line 23: Net cash used in investing
activities
Line 24: Cash flows from financing
activities
Line 25: Proceeds from issue of share
capital
Financial Accounting
Line 26: Proceeds from long-term
borrowings
Line 27: Dividends paid
Line 28: Net cash used in financing
activities
Line 29: Increase/(decrease) in cash and
cash equivalents
Financial Accounting
Lines 30 and 31: Cash and cash
equivalents at the start and end of the
period
Financial Accounting
(Lines not used)
Net cash inflow from operating activities
Net cash used in financing activities
Financial Accounting
Line 2: Cash receipts from customer
Line 3: Cash paid to suppliers
Line 4: Cash paid to employees
Lines 1431: Same as for indirect method
