Page 93 - Ebook Financial Accounting 3

Net cash flow from operating activities can be ascertained as follows:

Statement of Cash Flow for the year ended………….

RM RM
Cash Flow from Operating Activities

Nett profit before taxation xxx
Adjustments: Non-cash items

Depreciation xx

Amortization xx
Bad debt/Doubtful debt xx

Increase/(Decrease) – Accrued expenses xx

(Increase)/Decrease – Prepaid expenses xx
Non-operating activities

(Profit)/Loss on disposal of current assets xx

Income from Interest (xx)
Income from investment (xx) xxx

Working Capital Changes

(Increase)/Decrease in inventory xx
(Increase)/Decrease in Trade Receivables xx

Increase/(Decrease) in Trade Payables xx xxx
Income tax paid (xx)

Interest paid (xx) xxx

Nett cash flow from operating activities xxx

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