30-04-2013, 12:01 PM
basically the CF statement starts off from the Income statement and adds/deducts the required adjustments to get a sense of the actual cash flowing thru the company. broadly but not exhaustive:
-minus cashflow
increase in receivables
increase in inventory
increase in capital goods/machinery/property
payout of dividends
+ cashflow
reduction in receivables
reduction in inventory
depreciation/amortization
-minus cashflow
increase in receivables
increase in inventory
increase in capital goods/machinery/property
payout of dividends
+ cashflow
reduction in receivables
reduction in inventory
depreciation/amortization