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Cash received from Customer
Cash paid to supplier
Tax
Interest paid
Cash paid as salary
Dividend paid & Recieved (subject to standard follow IFRS or GAAP)
Operating Activites include by:
Direct Method:
- Payment received from customers
- Payment made to Suppliers - trade and services
- Payment refund to customers
- Payment made to employees - internal and hired
- Payment made to suppliers for purchase of prepaid assets
- Payament made - interests
- Payment made - income tax
Indirect Method:
= Net income
+ Non Cash Charges
+ Non Operating Losses
- Non Operating Gains
+ Decrease in C/A
- Increase in C/A
+ increase in C/L
- decrease in C/L
Cash from customer
net profit
depreciation of assets , deducted from net profit if we started from it,
cash to suppliers
