Page 97 - Ebook Financial Accounting 3

INDIRECT METHOD FORMAT

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

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

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