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Statement of cash flow is a statement which shows the inflows and outflows of cash and cash equivants. Cashflow arising from financing activities are activities which result into change in size,structure and composition of equity and borrowing capital. Items included in financing activities are:
-Issue of ordinary shares
-Issuie of premium shares
-Redemption of shares
-Acquisition or payments of long term loan
-Payments for dividents,etc
-LOAN RECEIVED FROM BANK & OTHER INSTITUTION
-LOAN REPAYMENT DURING THE YEAR
-Debenture issued & settlement of debenture
-share issue
Cash received: Issuance of Stock, Issuance of Debt
Cash paid: Dividends
