Page 96 - Ebook Financial Accounting 3

DIRECT METHOD FORMAT

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

Cash Flow from Operating Activities

Cash Inflow
Cash receipt from customers (Sales and debtors) xx

Cash receipt from other operating incomes xx

Cash Outflow
Cash paid to suppliers and employees (xx)

Cash paid for other operating incomes (xx)
Cash generated from operations xxx

Income tax paid (xx)

Interest paid (xx) xxx
Nett cash flow from operating activities xxx

Cash Flow from Investing Activities
Acquisition of non-current assets (xx)

Disposal of non-current assets xx

Purchase of investment (xx)
Disposal of investment xx

Nett cash flow from investing activities xxx

Cash flow from Financing Activities

Issuance of shares/debentures xx

Redemption of shares/debentures (xx)
Repayment of long-term borrowings (xx)

Dividend paid (xx)

Nett cash flow from financing activities xxx

Nett cash inflow/outflow xxx

Cash and Cash equivalents at the beginning of the period xxx
Cash and Cash equivalents at the end of the period xxx

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