Cash flow statement note

Working note for np before tax Np(cl-op) in this np is p and l bal in res and surplus Add transfer to gen res cl-op) Add proposed dividend (current year) Add prov for tax(current year) Intrim dividend if any(current year) That's all now you can ask doubts and do one correction in the above ans when we deduct tax from op cativity that should be of previous year ok

Net profit before tax Adj for non cash and non op items Add. Goodwill,dep,loss on sale of fixed assets,and intangible asset wrute off dividend paid Less profit on sale of fixed assets Op profit before wcap changes Change in working cap Add. If current assets decreases Less if current assets increases Add if current liab increases Less if current liab decreases= Cash flow from op activity (before tax) Less tax paid (current year) = Cash flow from op activity Cash flow from investing activity Less Purchase of fixed assets (including intangible assets) Add sale of fixed assets(Inc intangible assets) Add Dividend reced(note it is not an income from financing activity as if we are receiving dividend it means we have invested in some shares) Cash flow from financing activity Add issue of es and ps shares and debentures Less redemption of ps and debentures Less dividend paid Less overdraft answers from a+b+c Add op bal of cash and cash equilant The answer should be equal to cl balance of cash and cash equilant