A STUDY ON CASH FLOW STATEMENT AT INDIABULLS SECURITIES LIMITED

Abstract

Cash flow statement is an important tool to analyze the cash position of a business firm. It can
denote changes in cash position during two financial years. it also provides information about the
cash receipts and the payments of a business for a given period. It provides notable information
that compliments the profit and loss account and balance sheet. cash flow statement analysis is
statement which provides a complete explanation for the change in a firm’s cash during a
particular period by specify the firm sources and uses of cash during the period from operating,
investing and financing activities. It provides convenient information about an entity’s activities
in generating cash from operations. It informs about programme to repay debt distributed
dividends or reinvest to conserve or enlarge its operating capacity. It provides information about
its financing activities both debt and equity and about its investment in both fixed assets or current
assets other than cash. This Article is based on the practice followed and instruction for its
preparation contained in the various text books for the guidance of the students and accountants.
It is hoped that the content of this Article would help the readers to understand Cash-flow
statement properly.