cash flow 2016.docx

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A STUDY ON CASH FLOW STATEMENT

OF

TCS- ION Company

A project report sum!tte" to t#e Punjab Technical University !n part!a$ %u$%!$$ment o% t#e

re&u!rements %or t#e a'ar" o% t#e "e(ree

o%

Bachelor of Commerce (Professional)

)*+,-*+,./

Un"er t#e 0u!"ance o% Sum!tte" 1y

2ro%3 )Department o% Mana(ement Stu"!es/ 13com )2/

,*456.

DAV College, BAT!"DA

(Affiliate# to Punjab! University, PAT!A$A)

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TA1LE OF CONTENTS

S3NO NAME OF TO2IC 2A0E NO3

CE7TIFICATE

DECLA7ATION

AC8NOWLED0EMENT

E9ECUTI:E SUMMA7Y

CHA2TE7-, COM2ANY 27OFILE

CHA2TE7-* INT7ODUCTION TO TO2IC

CHA2TE7- 7E:IEW OF LITE7ATU7E

CHA2TE7-; 7ESEA7CH METHODOLO0Y

-7ESEA7CH O1 7ECOMMENDATION?

SU00ESTION

CHA2TE7-4 1I1LIO07A2HY

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D%C$A&AT!'"

I #erey "ec$are t#at t#e project ent!t$e" A TUD* '" CA +$' TAT%-%"T '+ TC.

i'" / Sum!tte" !n part!a$ %u$%!$$ment o% t#e re&u!rements %or a'ar" o% t#e "e(ree o% 1313A3 at

DA: Co$$e(e 1at#!n"a@ A%%!$!ate" to 2unja! Un!ers!ty@ 2at!a$a !s an aut#ent!c 'orB an" #as not

een sum!tte" to any ot#er Un!ers!ty?Inst!tute %or a'ar" o% any "e(ree?"! p$oma3

Name-

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AC0"'$%D1%-%"T

F!rst$y I 'ou$" $!Be to epress our !mmense (rat!tu"e to'ar"s our !nst!tut!on DAV College

Bathin#a, '#!c# create" a (reat p$at%orm to atta!n pro%oun" tec#n!ca$ sB!$$s !n t#e %!e$" o%

13com)2/ t#erey %u$%!$$!n( our most c#er!s#e" (oa$3

I 'ou$" t#anB a$$ t#e %!nance "epartment o% TC. i'" spec!a$$y Mr3 Aman 8umar@ an" t#e

emp$oyees !n t#e %!nance "epartment %or (u!"!n( me an" #e$p!n( me !n success%u$ comp$et!on o%

t#e project3

I '!$$ a$so spec!%!ca$$y t#anB to Prof2, Department@ Hea"@ Da co$$e(e 1at#!n"a %or t#e (!nternal

1ui#e) %or eten"!n( #!s cooperat!on !n "o!n( t#!s project3

I s#a$$ e %a!$!n( !n my "uty !% I "o not acBno'$e"(e t#e a%%ect!on@ ass!stance@ $ess!n(s an

mora$ support (!en to me y my %am!$y@ spec!a$$y my %at#er '#o encoura(e" me an" !nst!$$e"

me t#e se$% e$!e% an" neer to say "!e att!tu"e3

Last ut not t#e $east@ I '!$$ $!Be to t#anB 0o" %or $ess!n( me an" (!!n( me suc# a 'on"er%u$

opportun!ty3

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CAPT%&.3

COM2ANY 27OFILE

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TATA Consultancy ervice

Type 2u$!c

Tra"e" as 1SE 6*6;+

NSE TCS

1SE SENSE9 Const!tuent

CN9 N!%ty Const!tuent

In"ustry IT ser!ces@ IT consu$t!n(

Foun"e" ,5.4

Foun"er


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emp$oyees

2arent Tata 0roup

Sus!"!ar!es !ON L!m!te"@ TCS C#!na@ T7DDC@ Computat!ona$ 7esearc#

Laorator!es

S$o(an Eper!ence certa!nty

Wes!te '''3tcs3com

Tata Consu$tancy Ser!ces L!m!te" )TCS/!s an In"!an mu$t!nat!ona$ !n%ormat!on tec#no$o(y )IT/

ser!ce@ consu$t!n( an" us!ness so$ut!ons company #ea" &uartere" !n Muma!@ Ma#aras#tra3 It !s a

sus!"!ary o% t#e Tata 0roup an" operates !n ;. countr!es3TCS !s one o% t#e $ar(est In"!an compan!es

y marBet cap!ta$!Gat!on )4+ !$$!on/3 TCS !s no' p$ace" amon( t#e 1!( ; most a$ua$e IT

ser!ces ran"s 'or$"'!"e3 In *+,6@ TCS !s ranBe" .;t# oera$$ !n t#e Fores Wor$"Js Most

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https://en.wikipedia.org/wiki/Parent_companyhttps://en.wikipedia.org/wiki/Tata_Grouphttps://en.wikipedia.org/wiki/Subsidiaryhttps://en.wikipedia.org/wiki/TCS_Chinahttps://en.wikipedia.org/wiki/TCS_Chinahttps://en.wikipedia.org/wiki/TRDDChttps://en.wikipedia.org/wiki/Computational_Research_Laboratorieshttps://en.wikipedia.org/wiki/Computational_Research_Laboratorieshttps://en.wikipedia.org/wiki/Sloganhttp://www.tcs.com/http://var/www/apps/conversion/tmp/scratch_7/multinationalhttps://en.wikipedia.org/wiki/Information_technologyhttps://en.wikipedia.org/wiki/Service_(economics)https://en.wikipedia.org/wiki/Information_technology_consultinghttps://en.wikipedia.org/wiki/Headquarterhttps://en.wikipedia.org/wiki/Mumbaihttps://en.wikipedia.org/wiki/Maharashtrahttps://en.wikipedia.org/wiki/Maharashtrahttps://en.wikipedia.org/wiki/Tata_Grouphttps://en.wikipedia.org/wiki/Market_capitalizationhttps://en.wikipedia.org/wiki/Forbeshttps://en.wikipedia.org/w/index.php?title=World%27s_Most_Innovative_Companies_ranking&action=edit&redlink=1https://en.wikipedia.org/w/index.php?title=World%27s_Most_Innovative_Companies_ranking&action=edit&redlink=1https://en.wikipedia.org/wiki/Parent_companyhttps://en.wikipedia.org/wiki/Tata_Grouphttps://en.wikipedia.org/wiki/Subsidiaryhttps://en.wikipedia.org/wiki/TCS_Chinahttps://en.wikipedia.org/wiki/TRDDChttps://en.wikipedia.org/wiki/Computational_Research_Laboratorieshttps://en.wikipedia.org/wiki/Computational_Research_Laboratorieshttps://en.wikipedia.org/wiki/Sloganhttp://www.tcs.com/http://var/www/apps/conversion/tmp/scratch_7/multinationalhttps://en.wikipedia.org/wiki/Information_technologyhttps://en.wikipedia.org/wiki/Service_(economics)https://en.wikipedia.org/wiki/Information_technology_consultinghttps://en.wikipedia.org/wiki/Headquarterhttps://en.wikipedia.org/wiki/Mumbaihttps://en.wikipedia.org/wiki/Maharashtrahttps://en.wikipedia.org/wiki/Tata_Grouphttps://en.wikipedia.org/wiki/Market_capitalizationhttps://en.wikipedia.org/wiki/Forbeshttps://en.wikipedia.org/w/index.php?title=World%27s_Most_Innovative_Companies_ranking&action=edit&redlink=1


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Innoat!e Compan!es ranB!n(@ maB!n( !t ot# t#e #!(#est-ranBe" IT ser!ces company an" t#e %!rst

In"!an company3 It !s t#e 'or$"Js ,+t# $ar(est IT ser!ces pro!"er@ measure" y t#e reenues3

istory4

5666 to 7resent

On *6 Au(ust *++;@ TCS ecame a pu$!c$y $!ste" company3

In *++6@ TCS ecame t#e %!rst In"!a-ase" IT ser!ces company to enter t#e !o!n%ormat!cs marBet3

In *++.@ TCS "es!(ne" an E72 system %or t#e In"!an 7a!$'ay Cater!n( an" Tour!sm Corporat!on3

In *++4@ TCSJs e-us!ness act!!t!es 'ere (enerat!n( oer US6++ m!$$!on !n annua$ reenues3

In *++4@ TCS un"ertooB an !nterna$ restructur!n( eerc!se '#!c# a!me" to !ncrease t#e companyJs

a!$!ty3

TCS entere" t#e sma$$ an" me"!um enterpr!ses marBet %or t#e %!rst t!me !n *+,,@ '!t# c$ou"-ase"

o%%er!n(s3 On t#e $ast tra"!n( "ay o% *++, TCS oertooB 7IL to ac#!ee t#e #!(#est marBet

cap!ta$!Gat!on o% any In"!a-ase" company3

In t#e *+,,?,* %!sca$ year@ TCS ac#!ee" annua$ reenues o% oer US,+ !$$!on %or t#e %!rst t!me3

In May *+,@ TCS 'as a'ar"e" a s!-year contract 'ort# oer ₹ ,,++ crores to pro!"e ser!ces to

t#e In"!an Department o% 2osts3

In *+,@ TCS moe" %rom t#e ,t# pos!t!on to ,+t# pos!t!on !n t#e Lea(ue o% top ,+ ($oa$ IT

ser!ces compan!es

In


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tec#no$o(y e"ucat!on ser!ces3 Its esta$!s#e" so%t'are pro"ucts are TCS 1anBs an" TCS

MasterCra%t3

ervice lines4

TCSJ ser!ces are current$y or(an!Ge" !nto t#e %o$$o'!n( ser!ce $!nes )percenta(e o% tota$ TCS

reenues !n t#e *+,*-, %!sca$ year (enerate" y eac# respect!e ser!ce $!ne !s s#o'n !n

parent#eses/

App$!cat!on "ee$opment an" ma!ntenance );34+K/ a$ue

Asset $eera(e so$ut!ons )*3>+K/

Assurance ser!ces )>3>+K/

1us!ness process outsourc!n( ),*36+K/

Consu$t!n( )*3++K/

En(!neer!n( an" In"ustr!a$ ser!ces );3.+K/

Enterpr!se so$ut!ons ),63*+K/ an"

IT !n%rastructure ser!ces ),,36+K/3

'7erations4

TCS #ae *+ o%%!ces across ;. countr!es an" ,;> "e$!ery centers !n *, countr!es3At t#e same "ate

TCS #a" a tota$ o% 64 sus!"!ary compan!es3

$ocations4

TCS #as operat!ons !n t#e %o$$o'!n( $ocat!ons

In"!a A#me"aa"@ 1an(a$ore@ 1aro"a@ 1#uanes'ar @ C#enna!@ Co!matore@ 2atna@ De$#!@ 0an"#!na

(ar @ 0oa@ 0ur(aon@0u'a#at!@ Hy"eraa"@ 1#opa$ @ In"ore@


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)ec$u"!n(In"!a/ 1a#ra!n@ C#!na@ Israe$@ UAE@ Hon

(Bon(@ In"ones!a@ 3>K/3T#e emp$oyee costs %or t#e

FY *+,*-, 'ere US;34 !$$!on@ '#!c# 'as appro3 4K o% t#e tota$ reenue o% t#e company %or

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https://en.wikipedia.org/wiki/Bahrainhttps://en.wikipedia.org/wiki/Bahrainhttps://en.wikipedia.org/wiki/Chinahttps://en.wikipedia.org/wiki/Israelhttps://en.wikipedia.org/wiki/UAEhttps://en.wikipedia.org/wiki/UAEhttps://en.wikipedia.org/wiki/UAEhttps://en.wikipedia.org/wiki/Hong_konghttps://en.wikipedia.org/wiki/Hong_konghttps://en.wikipedia.org/wiki/Hong_konghttps://en.wikipedia.org/wiki/Indonesiahttps://en.wikipedia.org/wiki/Japanhttps://en.wikipedia.org/wiki/Malaysiahttps://en.wikipedia.org/wiki/Philippineshttps://en.wikipedia.org/wiki/Saudi_Arabiahttps://en.wikipedia.org/wiki/Singaporehttps://en.wikipedia.org/wiki/South_Koreahttps://en.wikipedia.org/wiki/South_Koreahttps://en.wikipedia.org/wiki/South_Koreahttps://en.wikipedia.org/wiki/Taiwanhttps://en.wikipedia.org/wiki/Thailandhttps://en.wikipedia.org/wiki/Thailandhttps://en.wikipedia.org/wiki/Qatarhttps://en.wikipedia.org/wiki/Australiahttps://en.wikipedia.org/wiki/Belgiumhttps://en.wikipedia.org/wiki/Denmarkhttps://en.wikipedia.org/wiki/Denmarkhttps://en.wikipedia.org/wiki/Finlandhttps://en.wikipedia.org/wiki/Francehttps://en.wikipedia.org/wiki/Francehttps://en.wikipedia.org/wiki/Germanyhttps://en.wikipedia.org/wiki/Hungaryhttps://en.wikipedia.org/wiki/Icelandhttps://en.wikipedia.org/wiki/Icelandhttps://en.wikipedia.org/wiki/Republic_of_Irelandhttps://en.wikipedia.org/wiki/Republic_of_Irelandhttps://en.wikipedia.org/wiki/Italyhttps://en.wikipedia.org/wiki/Luxembourghttps://en.wikipedia.org/wiki/Netherlandshttps://en.wikipedia.org/wiki/Norwayhttps://en.wikipedia.org/wiki/Portugalhttps://en.wikipedia.org/wiki/Portugalhttps://en.wikipedia.org/wiki/Spainhttps://en.wikipedia.org/wiki/Swedenhttps://en.wikipedia.org/wiki/Swedenhttps://en.wikipedia.org/wiki/Switzerlandhttps://en.wikipedia.org/wiki/Switzerlandhttps://en.wikipedia.org/wiki/United_Kingdomhttps://en.wikipedia.org/wiki/United_Kingdomhttps://en.wikipedia.org/wiki/Canadahttps://en.wikipedia.org/wiki/Mexicohttps://en.wikipedia.org/wiki/United_Stateshttps://en.wikipedia.org/wiki/United_Stateshttps://en.wikipedia.org/wiki/Argentinahttps://en.wikipedia.org/wiki/Brazilhttps://en.wikipedia.org/wiki/Chilehttps://en.wikipedia.org/wiki/Colombiahttps://en.wikipedia.org/wiki/Ecuadorhttps://en.wikipedia.org/wiki/Ecuadorhttps://en.wikipedia.org/wiki/Peruhttps://en.wikipedia.org/wiki/Peruhttps://en.wikipedia.org/wiki/Uruguayhttps://en.wikipedia.org/wiki/Software_engineeringhttps://en.wikipedia.org/wiki/Software_engineeringhttps://en.wikipedia.org/wiki/Process_engineeringhttps://en.wikipedia.org/wiki/Indian_Ocean_Tsunamihttps://en.wikipedia.org/wiki/Tata_swachhttps://en.wikipedia.org/wiki/Tata_swachhttps://en.wikipedia.org/wiki/Tata_swachhttps://en.wikipedia.org/wiki/William_T._Coleman_IIIhttps://en.wikipedia.org/wiki/Indian_Institutes_of_Technologyhttps://en.wikipedia.org/wiki/Stanfordhttps://en.wikipedia.org/wiki/MIThttps://en.wikipedia.org/wiki/MIThttps://en.wikipedia.org/wiki/Carnegie_Mellonhttps://en.wikipedia.org/wiki/Carnegie_Mellonhttps://en.wikipedia.org/wiki/Sequoia_Capitalhttps://en.wikipedia.org/wiki/Private_sectorhttps://en.wikipedia.org/wiki/Private_sectorhttps://en.wikipedia.org/wiki/Private_sectorhttps://en.wikipedia.org/wiki/Coal_India_Limitedhttps://en.wikipedia.org/wiki/Bahrainhttps://en.wikipedia.org/wiki/Chinahttps://en.wikipedia.org/wiki/Israelhttps://en.wikipedia.org/wiki/UAEhttps://en.wikipedia.org/wiki/Hong_konghttps://en.wikipedia.org/wiki/Hong_konghttps://en.wikipedia.org/wiki/Indonesiahttps://en.wikipedia.org/wiki/Japanhttps://en.wikipedia.org/wiki/Malaysiahttps://en.wikipedia.org/wiki/Philippineshttps://en.wikipedia.org/wiki/Saudi_Arabiahttps://en.wikipedia.org/wiki/Singaporehttps://en.wikipedia.org/wiki/South_Koreahttps://en.wikipedia.org/wiki/South_Koreahttps://en.wikipedia.org/wiki/Taiwanhttps://en.wikipedia.org/wiki/Thailandhttps://en.wikipedia.org/wiki/Qatarhttps://en.wikipedia.org/wiki/Australiahttps://en.wikipedia.org/wiki/Belgiumhttps://en.wikipedia.org/wiki/Denmarkhttps://en.wikipedia.org/wiki/Finlandhttps://en.wikipedia.org/wiki/Francehttps://en.wikipedia.org/wiki/Germanyhttps://en.wikipedia.org/wiki/Hungaryhttps://en.wikipedia.org/wiki/Icelandhttps://en.wikipedia.org/wiki/Republic_of_Irelandhttps://en.wikipedia.org/wiki/Republic_of_Irelandhttps://en.wikipedia.org/wiki/Italyhttps://en.wikipedia.org/wiki/Luxembourghttps://en.wikipedia.org/wiki/Netherlandshttps://en.wikipedia.org/wiki/Norwayhttps://en.wikipedia.org/wiki/Portugalhttps://en.wikipedia.org/wiki/Spainhttps://en.wikipedia.org/wiki/Swedenhttps://en.wikipedia.org/wiki/Switzerlandhttps://en.wikipedia.org/wiki/United_Kingdomhttps://en.wikipedia.org/wiki/United_Kingdomhttps://en.wikipedia.org/wiki/Canadahttps://en.wikipedia.org/wiki/Mexicohttps://en.wikipedia.org/wiki/United_Stateshttps://en.wikipedia.org/wiki/Argentinahttps://en.wikipedia.org/wiki/Brazilhttps://en.wikipedia.org/wiki/Chilehttps://en.wikipedia.org/wiki/Colombiahttps://en.wikipedia.org/wiki/Ecuadorhttps://en.wikipedia.org/wiki/Peruhttps://en.wikipedia.org/wiki/Uruguayhttps://en.wikipedia.org/wiki/Software_engineeringhttps://en.wikipedia.org/wiki/Software_engineeringhttps://en.wikipedia.org/wiki/Process_engineeringhttps://en.wikipedia.org/wiki/Indian_Ocean_Tsunamihttps://en.wikipedia.org/wiki/Tata_swachhttps://en.wikipedia.org/wiki/William_T._Coleman_IIIhttps://en.wikipedia.org/wiki/Indian_Institutes_of_Technologyhttps://en.wikipedia.org/wiki/Stanfordhttps://en.wikipedia.org/wiki/MIThttps://en.wikipedia.org/wiki/Carnegie_Mellonhttps://en.wikipedia.org/wiki/Sequoia_Capitalhttps://en.wikipedia.org/wiki/Private_sectorhttps://en.wikipedia.org/wiki/Coal_India_Limited


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t#at per!o"3 In t#e %!sca$ year *+,*-,@ TCS recru!te" a tota$ o% .5@>*4 ne' sta%%@ o% '#om 65@*>.

'ere ase" !n In"!a an" ,+@;6* 'ere ase" !n t#e rest o% t#e 'or$"3 In t#e same per!o"@ t#e rate o%

attr!t!on 'as ,+3.K3 T#e aera(e a(e o% a TCS emp$oyee !s *4 years3 T#e emp$oyee ut!$!sat!on rate@

ec$u"!n( tra!nees@ %or t#e FY *+,*-, 'as 4*K3 TCS 'as t#e %!%t#-$ar(est Un!te" States !sa

rec!p!ent !n *++4 )a%ter In%osys@ CTS@ W!pro an" Ma#!n"ra Satyam/3In *+,*@ t#e Tata (roup

compan!es@ !nc$u"!n( TCS@ 'ere t#e secon" $ar(est rec!p!ent o% H-,1 !sas3

Suraman!am 7ama"ora!@ %ormer CEO o% TCS@ #as 'r!tten an auto!o(rap#!ca$ ooB aout #!s

eper!ences !n t#e company ca$$e" T#e TCS Story333an" eyon"3

As o%


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In"ustry IT ser!ces@ IT consu$t!n(@ IT E"ucat!on

Foun"e" *+,;

Foun"er


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TC. i'"

No' TCS !s "ea$!n( !n e"ucat!on an" 'e "ee$opment un"er t#e name o% !ON3 TC.i'"

!s at present@ t#e most rap!"$y (ro'!n( on$!ne 'e so$ut!ons company !n In"!a@ pro!"!n( IT

ena$e" ser!ces@ consu$tat!on an" outsourc!n( to compan!es sprea" !n more t#an ,.6

countr!es across > cont!nents3 T#e!r a"ance" "e$!ery mo"e$ $en"s tec#no$o(y pract!ces

'!t# %unct!ona$ epert!se to #e$p us !mproe our us!ness processes an" oost per%ormance3

T#e!r pro%ess!ona$ 'es!te "es!(n@ Wes!te "ee$opment@ $o(o "es!(n@ F$as# "es!(n@ an"

SEO ser!ces@ amon( ot#ers@ can (o a $on( 'ay !n "eterm!n!n( t#e success o% your us!ness3

Custom creat!on a$so !nc$u"es@ ut !s not $!m!te" to@ !ncorporat!n( !ma(es@ !"eo an" ot#er

!nteract!e content !nto our s!te@ apart %rom t#e usua$ tet e$ement

T#ey o%%er t#e!r c$!ents a reperto!re o% ser!ces $!Be ecommerce 'es!te creat!on an" porta$

"ee$opment@ ran" marBet!n( on $ea"!n( a" net'orBs@ "!(!ta$ marBet!n(@ 'e ana$yt!cs an"

muc# more3 T#e!r ta$ente" an" eper!ence" team o% pro%ess!ona$s compr!se We *3+

"ee$opment eecut!es '#o o%%er a"ance" so$ut!ons %or pu$!s#ers an" a"ert!sers3 T#ey

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create pro%ess!ona$ an" "ynam!c pa(es %or us us!n( !nte$$!(ent an" smart pract!ces3

T#ey a$so "ou$e up as a "!(!ta$ marBet!n( a(ency t#at seres $ea"!n( ran"s@ corporate

c$!ents@ as 'e$$ as ot#er p$ayers3 T#e!r cost-e%%ect!e an" custom!Ge" 'e "ee$opment@ an"on$!ne me"!a so$ut!ons are ta!$or-ma"e to su!t our spec!%!c nee"s an" re&u!rements3 TCS-!ON

o%%ers us cutt!n( e"(e ser!ces %or 'es!te "es!(n!n(@ "ee$opment an" !nternet marBet!n(3

T#e!r a!m !s to conert our Creating 1lobal Profeesionate3

1et 9uality an# %conomic eb ervices

TCS-!ON !s a 'e "es!(n an" "ee$opment company ase" !n In"!a 3A %u$$y !nte(rate" ITEs

%!rm@ 'e pro!"e 'or$"-c$ass 'e "es!(n ser!ces to t#e!r ($oa$ c$!ente$e sprea" across >

cont!nents an" major countr!es !nc$u"!n( USA@ U8@ Austra$!a@ an" seera$ t#rou(#out As!a

an" Europe 3

TCS-!ON pro!"es a '!"e ran(e o% #!(#$y cost-e%%ect!e an" custom!Ge" 'e ser!ces to

compan!es !n ar!e" !n"ustr!es suc# as enterta!nment@ %as#!on@ mus!c@ %!nance@ en!ronment@

us!ness@ commerce@ IT an" te$ecommun!cat!ons@ trae$ an" tour!sm@ #osp!ta$!ty@ e"ucat!on@

etc3 T#e!r a%%or"a$e 'e ser!ces are !"ea$ %or sma$$@ me"!um an" $ar(e sca$e" pr!ate an"

corporate or(an!Gat!ons an" a$so start-up us!nesses an" asp!r!n( entrepreneurs

TC.i'" is 'ne.sto7 ho7 for Com7rehensive eb ervices:

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T#e!r compre#ens!e $!st o% 'e "es!(n an" "ee$opment ser!ces !nc$u"es (rap#!cs "es!(n@

corporate !"ent!ty "es!(n an" custom $o(o "es!(n ser!ces@ custom 'e pro(ramm!n(@ $o(

custom!Gat!on an" e-commerce so$ut!ons@ F$as# "es!(ns@ searc# en(!ne opt!m!Gat!on ser!ces

an" muc# more3

3

ebsite Design ervices4

At TCS !ON In"!a@ creat!e ta$ent meets tec#n!ca$ epert!se to pro"uce smart an" e%%ect!e "es!(ns

'!t# #!(# appea$ an" usa!$!ty a$ue3 T#ey un"erstan" your nee" to e "!%%erent %rom re(u$ar se$$!n(

or !n%ormat!e s!tes@ !ncrease !s!tor !n%$o' an" "ecrease ounce rates3 T#e!r pro%ess!ona$ 'e

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"es!(ners emp$oy %res# !nnoat!e !"eas an" a"ance" "es!(n!n( too$s to pro"uce opt!m!Ge" an"

pro%!t (enerat!e 'es!tes %or you3

T#e!r 'es!te "es!(n ser!ces are %ocuse" on pro"uc!n( un!&ue$y appea$!n( an" resu$t-or!ente"

'es!tes %or our spec!a$!Ge" us!ness3 Leera(e our &ua$!ty 'e "es!(n ser!ces %or "ynam!c

an" %$e!$e 'es!tes an" enjoy ma!mum ene%!t3

!T . as . a ervice4

T#e IT-as-a Ser!ce us!ness mo"e$ o% !ON a c$ou" ase" E72 so$ut!on 'as conceptua$!Ge" y TCS

t#rou(# c$ose !nteract!ons '!t# Sma$$ an" Me"!um 1us!nesses )SM1/ across re$eant staBe#o$"ers@

"ee$op!n( a "eep un"erstan"!n( o% t#e!r ICT consumpt!on pattern an" us!ness c#a$$en(es3 An

!nnoat!e ser!ce mo"e$@ !ON uses emer(!n( tec#no$o(!es $!Be c$ou" comput!n( an" !rtua$!Gat!on

to create a #o$!st!c@ %!t-%or-purpose so$ut!on stacB %or SM1s !nte(rat!n( #ar"'are@ net'orB@ so%t'are

an" ser!ces3 An" a$$ o% t#!s !s acBe" y us!ness@ tec#n!ca$ an" consu$t!n( ser!ces y !ON3 T#e

!ON C$ou" E72 So$ut!on !s #!(#$y mo"u$ar@ sca$a$e an" con%!(ura$e (!!n( SM1s t#e ene%!ts o%

!ncrease" e%%!c!enc!es %aster (o to marBet@ pre"!cta!$!ty o% tec#no$o(y as 'e$$ as spen"@ IT ta$ent onca$$ an" etter us!ness resu$ts3

*ou gain from4

!ntegrate# solutions4

We as a C$ou" E72 So$ut!on %or SM1s o%%er s!n($e- '!n"o' IT '!t# a pre-!nte(rate" su!te o%

#ar"'are@ net'orB@ so%t'are an" ser!ces3 We ensure t#at your %unct!ons are "!(!t!Ge"@ automate"

an" connecte"3 For eamp$e@ !% you are us!n( a C7M so$ut!on a$on( '!t# a core E72 )e3( a

Manu%actur!n( E72/ an" #ae a "ocument mana(ement system to or(an!Ge support!n( %!$es an" an

H7MS@ 'e ensure t#at t#ese so$ut!ons are connecte" an" 'orB as one3 So %or you@ !t !s s!mp$y one IT

an" not mu$t!p$e app$!cat!ons3 Inte(rate" app$!cat!ons t#us pro!"e a compre#ens!e !e' o% us!ness

ena$!n( etter "ec!s!ons3

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!ncrease# agility4

We r!n( !n t#e a(!$!ty to Beep pace '!t# c#an(!n( processes or a ne' $!ne o% us!ness3 We #e$p you

con%!(ure t#e processes to 'orB as you current$y "o or t#e so%t'are recommen"s an" a$$o's you to

c#oose !n"ustry est pract!ces ase" on your us!ness parameters3 !ON (!es you !ncrease"

conen!ence a$$o'!n( you to per%orm ar!ous tasBs %rom your mo!$e "e!ce@ no matter '#ere you

are3 1e!n( automat!ca$$y comp$!ant '!t# statutory re&u!rements@ t#e so$ut!on ensures your company

!s a$'ays au"!t rea"y an" $e(a$$y comp$!ant3

A 7ay.as.you.use mo#el4

Our mo"e$ e$!m!nates cap!ta$ !nestment up %ront as 'e %ac!$!tate procurement o% t#e IT!n%rastructure an" so%t'are on rent %or t#e "urat!on o% t#e contract3 A""!t!ona$$y@ you on$y pay %or t#e

numer o% users '#o actua$$y use t#e so%t'are3 T#us@ you pay as you use on a mont#$y as!s '#!c#

!nc$u"es ma!ntenance an" tra!n!n(3 Typ!ca$$y@ '!t# t#e !ON C$ou" E72 t#e 7OI ecee"s renta$

'!t#!n t#ree mont#s@ '#en est pract!ces are 'e$$ %o$$o'e"3

Personali;e# solution4

A$t#ou(# !ON !s a c$ou" ser!ce %or sma$$ an" me"!um us!nesses@ t#e so%t'are !s con%!(ura$e to

eac# us!ness3 You '!$$ a$'ays (et t#e %$aor o% your us!ness y p!cB!n( an" c#oos!n( '#at

processes you 'ou$" nee"3 Furt#ermore@ t#e mu$t!$!n(ua$ capa!$!ty o% t#e so%t'are a$$o's you to

custom!Ge t#e so$ut!on $ae$ names to rea" !n ernacu$ar $an(ua(es )$!Be H!n"!@ Marat#!@ Tam!$ etc/

ena$!n( users to $earn an" operate t#e so$ut!on '!t# ease3

Automatic u7gra#es4

We cont!nuous$y !nest !n our c$ou" ase" E72 so$ut!ons to !ncorporate est pract!ces3 T#e so%t'are

!s constant$y enr!c#e" ase" on user %ee"acB an" !n"ustry an" statutory c#an(es3 You '!$$ (et t#e

up(ra"es '!t#out "!srupt!n( your us!ness operat!ons or any a""!t!ona$ cost3 1e!n( !n perpetua$ eta

ensures t#at t#ere !s no tec#no$o(y oso$escence3

En#ance" 1us!ness Cont!nu!ty

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Our so$ut!on o%%ers opt!ma$ per%ormance !n norma$ roa"an" connect!!ty a$on( '!t# a str!n(ent

secur!ty mec#an!sm to ensure your "ata pr!acy !s ma!nta!ne"3 T#e capac!ty o% t#e !ON C$ou" E72

so$ut!on (ro's '!t# your !ncreas!n( comput!n( nee"s an" re"uces t#e nee" %or IT sta%%3 T#e so$ut!on

!s res!$!ent to %a!$ures as t#e ser!ce 'orBs %rom acB-up "ata centers !n t#e eent o% a "!saster@

ensur!n( cont!nu!ty o% us!ness operat!ons3

PA&T"%&4

!ON 2artners p$ay a Bey ro$e !n #e$p!n( or(an!sat!ons o% a$$ s!Ges trans%orm t#e!r us!nesses3 We #e$p

customers uy an" !mp$ement so$ut!on t#at est %!t t#e!r un!&ue nee"s3 !ON 2artners a$so pro!"e

cont!nuous support to customers a%ter t#e !mp$ementat!on o% t#e so$ut!on3

i'" ales an# !m7lementation Partners

!ON Sa$es an" Imp$ementat!on 2artners )SI2s/ are spec!a$$y tra!ne" to #e$p customers c#oose an"

!mp$ement t#e est so$ut!on %rom a ran(e o% !ON E"ucat!on so$ut!on3 SI2s #ae years o% epert!se !n

t#e e"ucat!ona$ tec#no$o(y "oma!n@ an" are 'e$$ ac&ua!nte" '!t# t#e "e$!ery mo"e$ o% our

so$ut!ons3

i'" Channel ales Partners

!ON C#anne$ Sa$es 2artners #ae !n-"ept# un"erstan"!n( o% t#e e"ucat!on se(ment3 T#e C#anne$

Sa$es 2artners #e$p customers across "!%%erent e"ucat!on se(ments !mp$ement t#e most appropr!ate

!ON so$ut!on3

A -anufacturing nervous system

7ecor"!n( or"ers@ sa$es an" purc#ases 'ou$" #ae $!tt$e mean!n( un$ess t#ey 'ere connecte"3 At t#e

#eart o% our manu%actur!n( so$ut!on $!es a pro"uct!on system t#at ensures t#at t#ese are !n sync3 You

procure as muc# as you pro"uce an" pro"uce as muc# as you are a$e to se$$3 T#e (oa$ !s as s!mp$e

as Beep!n( t#e $o'est !nentory3

At !ON@ 'e ten" to maBe t#e comp$e manu%actur!n( process $ooB s!mp$e y connect!n( t#e

"!%%erent parts o% t#e operat!ons3 T#e so%t'are !s or(an!Ge" !nto p$ann!n( an" eecut!on3 2ro"uct!on

p$an %or !nstance@ 'ou$" te$$ your operat!ons to epect t#e r!(#t amount o% sa$es@ an" t#en !n!t!ate t#e

r!(#t &uant!ty o% procurement3 1ut '#at #appens '#en t#e eecut!on s$!ps %rom '#at !s p$anne"

:!(!$ant reports an" "as#oar"s 'ou$" a$ert you !n t!me3

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olution tac


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per%ormance3 !ON HCM !s a comp$ete Enterpr!se 7esource 2$ann!n( )E72/ so$ut!on t#at automates

your #uman resource mana(ement an" payro$$ processes '!t# on-"eman" 1us!ness Inte$$!(ence )1I/

report!n( capa!$!t!es an" "as#oar"s to #e$p maBe &u!cB "ec!s!ons '#!$e ma!nta!n!n( statutory

comp$!anc !ON Human 7esources Mana(ement So$ut!on )H7MS/ mana(es your recru!tment an"

per%ormance ea$uat!on processes@ '#!$e a$so mana(!n( emp$oyee recor"s an" a$!"at!n( t#e!r

%!nanc!a$ "eta!$s!ON 2ayro$$ So$ut!on mana(es eery sta(e o% t#e payro$$ process@ ensur!n( e%%ect!e@

accurate payro$$ cyc$es an" #e$ps !n %aster "ec!s!on maB!n( '!t# on-"eman" us!ness !nte$$!(ence

)1I/ report!n( capa!$!t!es In a""!t!on@ !ON HCM #as a""!t!ona$ so$ut!on an" ser!ces to %urt#er

en#ance t#e pro"uct!!ty an" $earn!n( en!ronment !n your or(an!Gat!on !ON Human Cap!ta$

Mana(ement )HCM/ !s "e$!ere" as a

-anage# ervice Mana(es t#e process en"-to-en" '!t# t#e ser!ce "e$!ere" as an output3

!m7lementation ervice De$!ers a comp$ete$y con%!(ure" system rea"y %or en" users to transact

an" etract output on a "ay-to-"ay as!s3

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TC in e#ucation4

Cam7us ystem4

!ON Campus Mana(ement System compr!ses a su!te o% o%%er!n(s@ cater!n( to seasona$ aca"em!c

eents@ mappe" to spec!%!c "epartments o% an !nst!tut!on3 Our so$ut!on %ac!$!tates t#e ent!re stu"ent

$!%ecyc$e mana(ement %rom en&u!ry to a$umn!3 O%%er!n(s are !nte(rate"@ yet mo"u$ar !n nature@ '#!c#can #e$p automate certa!n %unct!ons '!t#!n t#e !nst!tut!on "epen"!n( on pre%erence an" su!ta!$!ty3

W!t# 2re-u!$t us!ness processes an" easy-to-con%!(ure so$ut!on capa!$!t!es@ !nst!tut!ons can start

us!n( t#e system '!t# m!n!ma$ !mp$ementat!on t!me an" e%%ort3 To maBe t#e "e$!ery process smoot#

an" e%%ect!e %or t#e en" users@ some o% t#e mo"u$es are aa!$a$e !n a Mana(e" Ser!ces mo"e$ as

'e$$3

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Assessment -anagement4

!ON Assessment Mana(ement so$ut!on pro!"es en"-to-en" ser!ces to con%!(ure an" sc#e"u$e

eam!nat!ons start!n( %rom creat!n( on$!ne an" o%%$!ne assessments to con%!(ur!n( atten"ance@ #a$$

t!cBets@ creat!n( "r!es@ as 'e$$ as ass!(n!n( a test center an" eam s#!%t to can"!"ates3 T#e so$ut!on

a$so mana(es t#e "!str!ut!on o% &uest!on papers@ t#e Ea$uat!on process@ !n a""!t!on to 7esu$ts

Mana(ement an" pro!"!n( Support Ser!ce3

Digital evaluation4

!ON D!(!ta$ Ea$uat!on so$ut!on ena$es ea$uat!on o% p#ys!ca$ ans'er scr!pts ma"e aa!$a$e !n

e$ectron!c %orm3 A$$ t#e pa(es o% t#e ans'er scr!pt an" respect!e tau$ate" reports can e accesse"

y t#e Ea$uator@ Super!sor an" se$ect memers o% t#e Inst!tut!on3 T#e so$ut!on com!nes ease o%

manua$ ea$uat!on coup$e" '!t# %$e!!$!ty@ accuracy an" e%%!cacy o% a computer3

T#e manua$ ea$uat!on met#o" !s trans%orme" !nto a "!(!ta$ process start!n( '!t# e$ectron!c scann!n(

o% ans'er scr!pts@ '#ere stu"ent "eta!$s are masBe" '!t# %!ct!t!ous co"e@ &uest!ons an" re$eant

marB!n( sc#eme !s up$oa"e" !nto t#e so$ut!on@ ea$uators ass!(ne" '!t# !n"!!"ua$ ID an" pass'or"@

super!sor re!e's or re-ass!(ns ea$uate" scr!pts !n case o% "!screpanc!es an" %!na$$y t#e oera$$

status o% ans'er scr!pts ea$uate"@ re!e'e" an" pen"!n( are Bno'n t#rou(# t#e "eta!$e" 7eports

%unct!ona$!ty3 T#us@ !ON D!(!ta$ Ea$uat!on so$ut!on %rom TCS a""resses t#e major !ssues o% t#e

current ea$uat!on process $!Be m!ss!n( ans'er scr!pts !n trans!t@ #uman error !n ea$uat!on@

tau$at!on an" a'ar" $!sts an" most !mportant$y stru(($!n( to announce resu$ts on t!me3

Demat ervice4

!ONDemat Ser!ces #e$ps un!ers!t!es !n $eera(!n( IT to mana(e t#e ent!re $!%ecyc$e o% !ssu!n(

cert!%!cates start!n( %rom stu"ent recor" co$$ect!on up to pr!nt!n( o% cert!%!cates@ a$on( '!t# "!(!ta$

er!%!cat!on !n a secure"@ or(an!Ge"@ an" cost-e%%ect!e manner3

For stu"ent recor"s t#at 'ere ma!nta!ne" !n p#ys!ca$ re(!sters e%ore "!(!t!Gat!on@ t#e ser!ces

!nc$u"e scann!n( an" "!(!t!G!n( o% t#e recor"s a$on( '!t# secure" stora(e an" retr!ea$ on-"eman"3

T#e so$ut!on maBes use o% "!(!ta$ encrypt!on tec#no$o(!es %or pro!"!n( t#e #!(#est "e(ree o% Data

Secur!ty an" Inte(r!ty a$on( '!t# !ncrease" spee" o% cert!%!cate !ssuance an" "!(!ta$ er!%!cat!on3

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Communicator4

!ON Commun!cator !s t#e u$t!mate commun!cat!on too$ %or Sc#oo$s3 Ena$!n( t#e sc#oo$

a"m!n!strat!on an" teac#ers to connect '!t# parents an" stu"ents !n rea$-t!me@ %rom any'#ere@ !ON

Commun!cator $ets you commun!cate a$most anyt#!n( - ne's@ a$erts@ ca$en"ar eents@ p#oto(rap#s@

act!!t!es or #ome'orB@ %rom one@ easy-to-use system3 0!!n( you t#e %$e!!$!ty to commun!cate t#e

'ay you 'ant@ !t a$so !nc$u"es a user-%r!en"$y smartp#one app to access a$$ t#e commun!cat!ons3 1e

assure"@ t#at parents '!$$ neer m!ss a commun!cat!on@ anymore3

%=am management4

TCS !ON Eam Mana(ement So$ut!on "!(!t!Ges an" automates Un!ers!ty an" 1oar"s Eam!nat!on

processes en"-to-en"@ pro!"!n( uncomprom!se" JSecrecyJ !n Eam!nat!on uest!on 2aper creat!on

an" !ts "!str!ut!on to ar!ous eam!nat!on centers '!t# s!(n!%!cant re"uct!on !n a"m!n!strat!e an"

$o(!st!ca$ oer#ea"s an" costs3 Increas!n( automat!on at eery step $!Be enro$$!n( stu"ents %or eac#

eam!nat!on@ sc#e"u$!n( o% eams@ eam centre mana(ement@ a$$ocat!n( stu"ents to eam centers@

ass!(n!n( sujects to %acu$t!es %or &uest!on paper creat!on@ a$erts an" not!%!cat!ons to ar!ous

staBe#o$"ers s!(n!%!cant$y re"uces manua$ e%%ort@ sc#e"u$e comp$!ance %a!$ures an" un%oreseen errors3

Course management4

!ON In-Course Assessment !s "es!(ne" to ena$e Inst!tut!ons "e$!er!n( 2ro%ess!ona$ #!(#er

e"ucat!on an opportun!ty to $eera(e Computer 1ase" Test!n( to empo'er t#e!r teac#!n( sta%% an"

en#ance t#e a$ue "e$!ere" to stu"ents3 !ON In-Course Assessment a$$o's %or secure an"

co$$aorat!e content "ee$opment an" ett!n( y %acu$ty@ seam$ess "e$!ery o% tests an" captur!n( o%

stu"ent responses an" (enerat!on o% mu$t!p$e mean!n(%u$ staBe#o$"er spec!%!c reports on stu"ent

per%ormance "ata3

$ea#ing %=change4

!ON Learn!n( Ec#an(e !s a co$$aorat!e Learn!n( 2$at%orm "es!(ne" to pro!"e an !ncrementa$ an"

!nteract!e $earn!n( en!ronment to ena$e an Inst!tute !ncrease part!c!pant $earn!n( outcomes3

2o'ere" y est-!n-c$ass Learn!n( Mana(ement System )LMS/@ t#e $earn!n( spaces are enr!c#e"

'!t# a su!te o% co$$aorat!on too$s #e$p!n( $earners to $earn %rom one anot#er !n a commun!ty

structure3

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%m7o8er $earning4

!ON Learn!n( Ec#an(e empo'ers teac#ers '!t# too$s to persona$!Ge $earn!n( %or eery $earner3 A

teac#er can "es!(n = #ost course cata$o(ues@ en$!st stu"ents !nto $earner commun!t!es an" "e$!er

!ncrementa$ $earn!n( mater!a$ !n an !mmers!e 'ay us!n( !"eo@ au"!o@ po'er po!nt presentat!ons

an" a ar!ety o% SCO7M Comp$!ant $earn!n( a!"s3 Eterna$ $!nBs to 'or$"-c$ass $earn!n( mater!a$ !n

t#e 'or$" '!"e 'e o% $earn!n( ena$es t#e $earner to "!p !nto est resources on a suject or top!c3

Teac#er can co-s#are "e$!ery respons!!$!t!es '!t# In"ustry pro%ess!ona$s or suject eperts to

pro!"e re$eancy to curr!cu$um an" meet In"ustry emp$oya!$!ty epectat!ons3

Personali;e# +ee#bac


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E%%ect!e$y create@ sc#e"u$e an" tracB Assessments = Ass!(nments@ '!t# mu$t!p$e mo"es o% response

sum!ss!on )on$!ne?o%%$!ne?ot#/3 Create uest!on 1anB '!t# numerous uest!on types )Mu$t!p$e

c#o!ce mu$t!p$e ans'er@ Mu$t!p$e c#o!ce s!n($e ans'er@ F!$$ !n t#e $anB@ True?Fa$se@ 7ea"!n(

compre#ens!on/ an" enr!c# t#e tests y ta((!n( t#em to Sy$$aus@ D!%%!cu$ty Lee$ an" 1$ooms

Taonomy parameters3 Create uest!on 2apers ase" on 7u$e En(!ne@ '#!c# %etc#es uest!ons

ase" on uest!on Types@ Sy$$aus@ D!%%!cu$ty Lee$ an" 1$ooms Taonomy 2arameters3

Analytics %ngine4

Ana$yGe t#e assessment resu$ts on ar!ous parameters an" pro!"e "as#oar" %or pro!"!n( r!(#t

$earn!n( !nterent!ons to t#e part!c!pants o% t#e Course to !mproe per%ormance@ #ence c$os!n( t#e

$earn!n(-$oop o% JLearn-Assess-ImproeJ3

Communication tools4

Leera(e Commun!cat!on %eatures )1anner? Mu$t!p$e In-Focus = Not!ce-oar" !tems? Not!%!cat!ons

!a Ema!$?SMS/ to en(a(e an" !n%orm memers3 A$$ t#!s '!t# t#e %$e!!$!ty to commun!cate '!t# an

!n"!!"ua$ or '!t# a$$ t#e memers o% a Commun!ty on (enera$ roa"casts3

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About Us

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%B P&'1&A--!"1

Eery on$!ne us!ness !s "!%%erent %rom ot#er@ een s!m!$ar n!c#e 'es!te3 TCS-!ON In"!a

un"erstan"s an" respect !n"!!"ua$ c$!ents nee"s an" pro!"e custom 'e pro(ramm!n(

ser!ces to sere un!&ue 'e re&u!rements3 T#e!r team o% &ua$!%!e" pro%ess!ona$s uses strate(!c

p$ann!n( an" smart "ee$opment process '!t# &u!cB operat!ona$$y e%%!c!ent an" pro"uct!e

'es!te3 T#e!r a!m !s to pro!"e smart an" pract!ca$ so$ut!ons %rom t#e!r 'es!te3 TCS-!ON

In"!as custom 'es!te pro(ramm!n( ser!ces cause "ramat!c an" measurea$e (ro't# !n t#e!r

'es!te3

+$A D%!1"

Creat!e #ea"s at TCS-!ON In"!a ep$o!t F$as#s ector tec#no$o(y to pro"uce@ eaut!%u$ an"eye-catc#!n( "es!(ns %or you3 From F$as# !ntros@ anners $o(os an" a"ert!sements to %u$$-

$o'n F$as# 'es!tes@ t#ey (!e our 'es!te t#e !nteract!e G!n( !t "es!res3 T#e!r creat!e

F$as# "es!(n ser!ces #e$p trans%orm our 'es!te !nto an e%%ect!e commun!cat!on !nter%ace3

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$'1' D%!1"

TCS-!ON In"!aJs $o(os are "es!(ne" to success%u$$y !ntro"uce your company to !ts

consumers an" compet!tors3 T#e!r $o(os are sty$!s# an" aest#et!c ear!n( super co$or

sc#eme an" (rap#!ca$ "eta!$!n( t#at create $on(-$ast!n( !mpress!ons3 T#e!r $o(o "es!(n

ser!ces (!e ran" a s!mp$e@ creat!e@ an" appea$!n( &ua$!ty capa$e o% s!(n!%!cant !mpact

on !e'ers3 T#ey (uarantee &ua$!ty $o(o "es!(n at m!n!ma$ rates on$y at TCS-!ON In"!a3

$'1' D%!1"

Bran#ing that #elivers your message2

T#e &u!cBest 'ay to !ncrease t#e a$ue o% t#e companys ran" !s '!t# a 'e$$-!nte(rate" "es!(n

t#eme t#at !s cons!stent across t#e 'e as 'e$$ as on paper3 A (reat $o(o !s t#e Beystone o% t#!s t#eme

an" '!$$ attract t#e attent!on you 'ant an" "e$!er t#e sa$es t#at company nee"s3

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T#e!r $o(os "ont just create an !"ent!ty t#ey create a connect!on '!t# t#e au"!ence t#ey speaB to an"

"!%%erent!ate t#e pro"uct or ser!ce e!n( o%%ere"3 T#e!r $o(o an" ran"!n( s#ou$" a$$o' t#e!r

customer to see you as pro!"!n( a "!st!nct so$ut!on to t#e!r un!&ue pro$em3 A $o(o speaBs o$umes

aout '#at t#e company "oes@ '#at !ts a$ues are an" '#at !t can ac#!ee3 T#ey maBe sure t#e $o(o

#as as muc# persona$!ty as you "o3

Lo(os t#at are "es!(ne" y TCS-!ON are as %o$$o's !n marc# *+,. -

%&V!C% '+ C'-PA"*

T-$> ? C@

At ION t#ey o%%er 2SD to CSS ?


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an" !n CSS to en#ance t#e presentat!on o% your 'es!tes content3 A$so HTML6?CSS epert taBes

!nto account pa(es $oa"!n( t!me@ SEO an" 'e ro'sers compat!!$!ty

C-

T#e!r Content Mana(ement Systems )CMS/ ser!ce reo$ut!on!Ges t#e manner !n '#!c# 'e mana(e

our on$!ne !n%ormat!on an" content Q %rom 'e copy@ pu$!s#e" art!c$es@ press re$eases@ au"!o?!"eo

%!$es@ marBet!n( roc#ures an" ot#er sa$es re$ate" assets3 T#ese app$!cat!ons '!$$ #e$p us enterpr!se

store@ ma!nta!n ers!on contro$@ pu$!s# content on t#e 'e an" mana(e "ocuments or "!(!ta$ assets3

%commerce ebsite Develo7ment

Ecommerce !s a type o% us!ness t#at cont!nues to (ro' eery "ay3 As more peop$e (et com%orta$e

'!t# t#e Internet@ more peop$e are '!$$!n( to maBe purc#ases an" "o us!ness !n t#!s conen!ent 'ay3

T#ere%ore@ ecommerce 'es!te "es!(n an" "ee$opment !s !ncreas!n($y !mportant %or any us!ness

$ooB!n( to e success%u$ on t#e Internet3 Let Su%%esCom e our ecommerce so$ut!on pro!"er an"

t#ey '!$$ e sure to #ae t#ousan"s o% sat!s%!e" customers3

T#e %ocus %or an ecommerce us!ness '!$$ e a 'es!te !ncorporat!n( pro"uct !n%ormat!on an" t#e

a!$!ty to purc#ase or maBe or"ers on$!ne3 At Su%%es3Com t#ey use t#e $atest "ataase tec#no$o(y to

create ecommerce so$ut!ons %or our ne' or e!st!n( us!ness3

%'

Searc# En(!ne Opt!m!Gat!on )SEO/ !s a tec#n!ca$ cum marBet!n( tec#n!&ue '!t# '#!c# Su%%esCom

ass!sts !ts c$!ents to rea$!Ge t#e!r "ream o% maB!n( t#e!r 'es!tes ranB #!(# !n 'e searc#es3 Searc#

En(!ne Opt!m!Gat!on !s a process t#rou(# '#!c# 'es!tes are #one" !n or"er to maBe t#em !s!$e to

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on$!ne searc#ers3 Its 'ort# po!nt!n( out t#at SEO !s not a ma(!c u$$etR t#at '!$$ necessar!$y "r!e

tra%%!c an" sa$es t#rou(# t#e roo%3 SEO maBes t#e 'es!te stan" out

%rom t#e cro'"@ espec!a$$y !% your !n"ustry !s #!(#$y compet!t!e or !% you 'ant to attract a capt!eau"!ence %or a popu$ar Bey'or" or Bey'or"s3

'ur 7rocess involves the follo8ing crucial ste7s4

&esearch

T#e!r researc# team maBes a researc# us!n( ar!ous secon"ary researc# too$s to etter un"erstan" t#e

re&u!rements o% t#e c$!ent3 T#ey pre%er to seeB ass!stance %rom t#e c$!ent y asB!n( t#em ar!ous

&uest!ons re$ate" to t#e!r 1us!ness )rea" 'es!te/@ Tar(et Au"!ence@ Strate(!c 8ey'or"s@ etc3 an"

t#en t#ey %ormu$ate t#e c$ear an" measura$e oject!e %or t#e projects3

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Analy;e

A%ter researc# t#ey ana$yGe t#e marBet potent!a$ an" t#e present compet!t!on3 T#ey ana$yGe t#e

marBet potent!a$ to ensure t#at t#e 'es!te !s opt!m!Ge" !n comp$!ance '!t# searc# en(!ne (u!"e$!nes

an" t#ey stu"y t#e compet!t!on to !"ent!%y t#e potent!a$ (ap '#!c# nee"s to e a""resse" y you3

T&'"1 &%$AT!'"!P B%T%%" C$!%"T

One o% t#e!r !((est pr!or!t!es o% a$$ !s c$ose co$$aorat!on '!t# t#e!r c$!ents3 W#ateer t#e s!Ge o% our

company or@ !n"ee"@ your propose" project@ t#ey taBe steps #ere at TCS - !ON to ensure t#at your

project !s care%u$$y tracBe" an" mon!tore"@ %rom t#e !n!t!a$ user ana$ys!s to t#e %!na$ sta(e o% usa!$!ty

test!n(3

T#!s !s certa!n$y a t#orou(#ness o% approac# t#at #as een apprec!ate" y our c$!ents "o'n t#e years@

'#o #ae !nc$u"e" us!ness o'ners@ consu$tants an" team $ea"ers a$!Be3 It (!es you a$$ t#e more

reason to contact TCS !ON'#en your %!rm net re&u!res a #!(# &ua$!ty so%t'are so$ut!on t#at r!n(s

'!t# !t a s!(n!%!cant 7OI3

hy Choose TC. i'"

!ON !s t#e company '#!c# (!es t#e (uarantee t#at 'e can #e$p your us!ness or or(an!Gat!on to e

t#e est y !mpro!n( your pro%!ta!$!ty an" e%%!c!ency3

T#ey un"erstan" t#at you cou$" e concerne" aout '#y you s#ou$" ut!$!Ge our ser!ces %or your

re&u!rements3 It !s ut natura$ t#at you $o(!ca$$y put t#ese &uest!ons to yourse$%3 In an era '#ere t#ere

are many ot#ers out t#ere o%%er!n( s!m!$ar ser!ces c$a!m!n( s!m!$ar a"anta(es@ !t !s 'ort#

cons!"er!n( t#e %o$$o'!n( po!nts3 At Su%%esCom 'e t#orou(#$y un"ertaBe t#e %o$$o'!n( ($oa$$y

acBno'$e"(e" a"ance" pract!ces3

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$atest technologies

T#ey "ep$oy t#e $atest tec#no$o(!es to meet your unmatc#e" IT re&u!rements3

%=cellent su77ort

T#ey o%%er t#e most ece$$ent support an" "e"!cate" ser!ce y a %u$$ %$e"(e" 'e eperts team3

Best talent

T#ey #!re on$y t#e est ta$ent aa!$a$e !n t#e marBet an" ensure t#at 'e ut!$!Ge t#e cutt!n( e"(e top

ran(e met#o"o$o(!es an" tec#n!&ues to "ee$op an" eecute your projects3

Pro#uctive 8or< environment

T#ey s#are a #ea$t#y 'orB en!ronment '#ere our emp$oyees cont!nua$$y $earn an" mature as a#a!tua$ pract!ce3

trict a#herence to uality

Not on$y "o 'e str!ct$y a"#ere to t#e #!(#est !nternat!ona$ $ee$ &ua$!ty stan"ar"s@ ut t#ey re(u$ar$y

commun!cate '!t# our c$!ents an" Beep t#em a'are o% t#e $atest "ee$opments3

atisfie# Clientele

Nee"$ess to say@ t#ey #ae een a$e to "ee$op a $ar(e $!st o% sat!s%!e" c$!ents !n countr!es aroun" t#e($oe3 T#ey are rea$$y prou" to say t#at a$$ t#!s !s "ue to our #onest an" e&u!$atera$ comm!tment !n

un"erstan"!n( t#e nee"s o% our c$!ents an" pro!"!n( t#em '!t# prec!se so$ut!ons !n accor"ance '!t#

t#e!r !n"!!"ua$ re&u!rements3

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cott A#ams

7em!n" peop$e t#at pro%!t !s t#e "!%%erence et'een reenue an" epense3 T#!s maBes you $ooB smart

an" a$so s!(n!%!cant$y !ncreases your c#ances3

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Tasia

Amr!n"er 'orBe" "!$!(ent$y unt!$ #e pro"uce" somet#!n( I 'as #appy '!t#3 We commun!cate" oer

SBype as o%ten as nee"e" an" somet!mes #e" 'orB a%ter#ours to (et t#e re!s!ons "one e%ore #e

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somet#!n( 'on"er%u$3

Bran#on Doe

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T%!& %&V!C%

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ebsite Develo7ment

T#ere are many ar!at!ons o% passa(es o% LoremIpsum aa!$a$e@ ut t#e joy #ae su%%ere" a$terat!on

!n some %ormat@ y !njecte" #umour3

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!n some %ormat@ y !njecte" #umor3

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an" repa!r our s!te &u!cB$y an" e%%!c!ent$y@ '#!$e you can (o on runn!n( your us!ness3 T#ey '!$$

ma!nta!n t#e &ua$!ty o% our 8ebsite@ Beep!n( !t %res# %or our return c$!ents3 I% you nee" to a"" more

!ma(es@ ne' anners@ ne' ca$en"ar eents@ c#an(e t#e content o% t#e s!te@ acBup

any !mportant "ata@ a"" ne' 7lug.in an" %unct!ona$!ty@ $et us "o !t %or you 3T#e!r 8ebsite

maintenance ser!ces are pro%ess!ona$ an" a%%or"a$e '!t# &u!cB turnaroun" an" "e$!ery t!mes3 T#ey a$'ays

#ae custom so$ut!ons to 'es!te %unct!ona$!ty pro$ems at an a%%or"a$e cost3 T#ey o%%er pro%ess!ona$

#e$p '!t# any u(s or m!s%ortunes '#!c# may #appen to your s!te3 T#e!r s!te mon!tor!n( !s e%%ect!e

an" pro%ess!ona$3 As soon as t#ey rece!e ma!ntenance re&uests@ t#e s!tes (et up"ate" or %!e" r!(#t

a'ay3 A$$ t#e 'es!te "ee$opment an" ma!ntenance !s e!n( per%orme" !n a secure 'ay@ '!t# non-

"!sc$osure o% t#e pass'or"s or any s!te !n%ormat!on3

ome other ervices they offer4

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3

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INT7ODUCTION TO THE

TO2IC

!"T&'DUCT!'" '+ CA +$' TAT%-%"TEery !( an" sma$$ %!rms per%orms cas# transact!ons3 Cas# transact!on re%ers to cas# !n%$o's an"

out%$o's3 Cas# !n%$o's an" out%$o's #e$p to re!e' success@ %a!$ure o% a %!rm an" !ts a!$!ty to meet

matur!n( "ets3 Suc# re!e' an" ea$uat!on are poss!$e !% t#e statement o% cas# %$o' !s prepare"3Account!n( stan"ar" 1oar" )AS1/ at !nternat!ona$ $ee$ !n ,55. su((este" eery %!rm to pu$!s# t#e

statement o% cas# %$o' a$on( '!t# t#e %!na$ accounts3 S!nce t#en t#e statement o% cas# %$o' !s (ett!n(

more reco(n!t!on t#an %un"s %$o' statement3

T#e statement t#at s#o's cas# !n%$o's an" out%$o's o% a %!rm %or a spec!%!e" per!o" !s ca$$e" t#e cas#%$o' statement3 Cas# %$o' statement "emonstrates '#ere t#e cas# #as come "ur!n( t#e per!o" an"

'#at t#e %!rm #as "one '!t# t#e aa!$a$e cas#3 T#ere%ore@ cas# %$o' statement s#o's a p!cture o%

cas# moement occurre" !n an" out %rom a %!rm "ur!n( a year !n a summar!Ge" %orm3 Cas# %$o'

statement (!es a p!cture o% sources an" app$!cat!ons o% cas# o% a %!rm %or a year3

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D%+!"!T!'"4

Cash +lo8 is the money that comes in an# goes out of a com7any2 !t is the generation of

income an# the 7ayment of e=7enses2 Cash inflo8s result from either the generation of revenue

through the selling of goo#s an# services, money borro8e#, or money earne# through

investments2/

I% more cas# !s com!n( !nto t#e company t#an $ea!n( t#e company@ you are eper!enc!n( pos!t!e

cas# %$o'3 1ut !% more cas# !s $ea!n( t#e company t#an com!n( !nto t#e company@ t#en you are

eper!enc!n( ne(at!e cas# %$o'3 8eep !n m!n" t#at just ecause you are eper!enc!n( ne(at!e cas#

%$o' %or t#e moment "oesnJt mean you are (o!n( to su%%er a $oss@ ecause cas# %$o' !s "ynam!c3 Cas#

%$o' !s reporte" on t#e companys cas# %$o' statement@ '#!c# !s a$so ca$$e" a statement o% cas#

rece!pts an" "!sursements3

T#e cas# %$o' statement 'as pre!ous$y Bno'n as the flo8 of Cash statement2 T#e cas# %$o'

statement re%$ects a %!rmJs $!&u!"!ty3

T#e a$ance s#eet !s a snaps#ot o% a %!rmJs %!nanc!a$ resources an" o$!(at!ons at a s!n($e po!nt !n

t!me@ an" t#e !ncome statement summar!Ges a %!rmJs %!nanc!a$ transact!ons oer an !ntera$ o% t!me3

T#ese t'o %!nanc!a$ statements re%$ect t#e accrua$ as!s account!n( use" y %!rms to matc# reenues

'!t# t#e epenses assoc!ate" '!t# (enerat!n( t#ose reenues3 T#e cas# %$o' statement !nc$u"es on$y

!n%$o's an" out%$o's o% cas# an" cas# e&u!a$ents !t ec$u"es transact!ons t#at "o not "!rect$y a%%ect

cas# rece!pts an" payments3 T#ese non-cas# transact!ons !nc$u"e "eprec!at!on or 'r!te-o%%s on a"

"ets or cre"!t $osses to name a %e'3 T#e cas# %$o' statement !s a cas# as!s report on t#ree types o%

%!nanc!a$ act!!t!es operat!n( act!!t!es@ !nest!n( act!!t!es@ an" %!nanc!n( act!!t!es3 Non-cas#

act!!t!es are usua$$y reporte" !n %ootnotes3

!m7ortant #efinitions As 7er Accounting tan#ar# .@ (revise#)

Cash compr!ses cas# !n #an" an" "eman" "epos!ts '!t# anBs3

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Cash euivalents are s#ort term #!(#$y $!&u!" !nestments t#at are rea"!$y conert!$e !nto Bno'n

amount o% cas# an" '#!c# are suject to an !ns!(n!%!cant r!sB o% c#an(es !n a$ue3 Eamp$es o% cas#

e&u!a$ents are

a/ Treasury 1!$$s

/ Commerc!a$ papers

c/ Inestment %un"s

"/ Free Sa!n( Account3

T&UCTU&% '+ CA +$' TAT%-%"T4

T#e cas# %$o' statement !s "!st!nct %rom t#e !ncome statement an" a$ance s#eet ecause !t "oes not

!nc$u"e t#e amount o% %uture !ncom!n( an" out(o!n( cas# t#at #as een recor"e" on cre"!t3

T#ere%ore@ cas# !s not t#e same as net !ncome '#!c#@ on t#e !ncome statement an" a$ance s#eet@

!nc$u"es cas# sa$es an" sa$es ma"e on cre"!t3

Cash flo8 activities

T#e cas# %$o' statement !s part!t!one" !nto t#ree se(ments@ name$y

32 cas# %$o' resu$t!n( %rom o7erating activitiesE

52 cas# %$o' resu$t!n( %rom investing activitiesE

3 cas# %$o' resu$t!n( %rom financing activities3

T#e money com!n( !nto t#e us!ness !s ca$$e" cas# !n%$o'@ an" money (o!n( out %rom t#e us!ness !s

ca$$e" cas# out%$o'3

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'7erating activities

Operat!n( act!!t!es !nc$u"e t#e pro"uct!on@ sa$es an" "e$!ery o% t#e companyJs pro"uct as 'e$$ as

co$$ect!n( payment %rom !ts customers3 T#!s cou$" !nc$u"e purc#as!n( ra' mater!a$s@ u!$"!n(!nentory@ a"ert!s!n(@ an" s#!pp!n( t#e pro"uct3

Un"er IAS >@ operat!n( cas# %$o's !nc$u"e

a3 7ece!pts %rom t#e sa$e o% (oo"s or ser!ces

3 7ece!pts %or t#e sa$e o% $oans@ "et or e&u!ty !nstruments !n a tra"!n( port%o$!o

c3 Interest rece!e" on $oans

"3 2ayments to supp$!ers %or (oo"s an" ser!ces

e3 2ayments to emp$oyees or on e#a$% o% emp$oyees

%3 Interest payments )a$ternat!e$y@ t#!s can e reporte" un"er %!nanc!n( act!!t!es !n IAS >/

(3 1uy!n( Merc#an"!se

Items '#!c# are a""e" acB to or sutracte" %rom@ as appropr!ate t#e net !ncome %!(ure )'#!c# !s

%oun" on t#e Income Statement/ to arr!e at cas# %$o's %rom operat!ons (enera$$y !nc$u"e

a3 Deprec!at!on )$oss o% tan(!$e asset a$ue oer t!me/

3 De%erre" ta

c3 Amort!Gat!on )$oss o% !ntan(!$e asset a$ue oer t!me/

"3 Any (a!ns or $osses assoc!ate" '!t# t#e sa$e o% a non-current asset@ ecause assoc!ate" cas#

%$o's "o not e$on( !n t#e operat!n( sect!on )unrea$!Ge" (a!ns?$osses are a$so a""e" acB %rom

t#e !ncome statement/3

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e3 D!!"en"s rece!e"

%3 7eenue rece!e" %rom certa!n !nest!n( act!!t!es

!nvesting activities

T#ese are t#e ac&u!s!t!on an" "!sposa$ o% $on( term assets suc# as $an"@ u!$"!n(@ p$ant mac#!nery etc

an" ot#er !nestments not !nc$u"e" !n cas# e&u!a$ents3 Cas# %$o' %rom !nest!n( act!!t!es

represents t#e etent to '#!c# epen"!ture #as een ma"e %or resources !nten"e" to (enerate %uture

!ncome an" cas# %$o's3

Eamp$es o% Inest!n( act!!t!es are

!3 2urc#ase or Sa$e o% an asset )assets can e $an"@ u!$"!n(@ e&u!pment@ marBeta$e secur!t!es@

etc3/

!!3 Loans ma"e to supp$!ers or rece!e" %rom customers

!!!3 2ayments re$ate" to mer(ers an" ac&u!s!t!on3

+inancing activities

F!nanc!n( act!!t!es !nc$u"e t#e !n%$o' o% cas# %rom !nestors suc# as anBs an" s#are#o$"ers@ as

'e$$ as t#e out%$o' o% cas# to s#are#o$"ers as "!!"en"s as t#e company (enerates !ncome3 Ot#er

act!!t!es '#!c# !mpact t#e $on(-term $!a!$!t!es an" e&u!ty o% t#e company are a$so $!ste" !n t#e

%!nanc!n( act!!t!es sect!on o% t#e cas# %$o' statement3

Un"er IAS >@

a/ 2ayments o% "!!"en"s

/ 2ayments %or repurc#ase o% company s#ares

c/ For non-pro%!t or(an!Gat!ons@ rece!pts o% "onor-restr!cte" cas# t#at !s $!m!te" to $on(-term

purposes

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a3 D!!"en"s pa!"

3 Sa$e or repurc#ase o% t#e companyJs stocB

c3 Net orro'!n(s

"3 2ayment o% "!!"en" ta

e3 7epayment o% "et pr!nc!pa$@ !nc$u"!n( cap!ta$ $eases3

Page | 42


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CA +$' +&'- 'P%&AT!"1 ACT!V!T!%

Cas# %$o's %rom operat!n( act!!t!es can e ca$cu$ate" y t'o met#o"s

a/ D!rect met#o" / In"!rect met#o"

a) Direct -etho#

T#e "!rect met#o" %or creat!n( a cas# %$o' statement reports major c$asses o% (ross cas# rece!pts an"

payments3 Un"er IAS >@ "!!"en"s rece!e" may e reporte" un"er operat!n( act!!t!es or un"er

!nest!n( act!!t!es3 I% taes pa!" are "!rect$y $!nBe" to operat!n( act!!t!es@ t#ey are reporte" un"er

operat!n( act!!t!es !% t#e taes are "!rect$y $!nBe" to !nest!n( act!!t!es or %!nanc!n( act!!t!es@ t#ey

are reporte" un"er !nest!n( or %!nanc!n( act!!t!es3 0enera$$y Accepte" Account!n( 2r!nc!p$es

)0AA2/ ary %rom Internat!ona$ F!nanc!a$ 7eport!n( Stan"ar"s !n t#at un"er 0AA2 ru$es@ "!!"en"s

rece!e" %rom a companyJs !nest!n( act!!t!es !s reporte" as an Poperat!n( act!!ty@P not an

P!nest!n( act!!ty3R

E9AM2LE OF DI7ECT METHOD

Cash flo8s from (use# in) o7erating activities

Cas# rece!pts %rom customers 5@6++

Cas# pa!" to supp$!ers an" emp$oyees)*@+++

/

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Cas# (enerate" %rom operat!ons )sum/ F,>66

Interest pa!")*@+++/

Income taes pa!")@+++

/

Net cas# %$o's %rom operat!n( act!!t!es *@6++

Cash flo8s from (use# in) investing activities

2rocee"s %rom t#e sa$e o% e&u!pment >@6++

D!!"en"s rece!e" @+++

Net cas# %$o's %rom !nest!n( act!!t!es ,+@6++

Cash flo8s from (use# in) financing activities

D!!"en"s pa!")*@6++

/

Net cas# %$o's use" !n %!nanc!n(act!!t!es )*@6++/

3

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Net !ncrease !n cas# an" cas# e&u!a$ents ,+@6++

Cas# an" cas# e&u!a$ents@ e(!nn!n( o% year

,@+++

Cas# an" cas# e&u!a$ents@ en" o% year ,,@6++

b) !n#irect -etho#

T#e !n"!rect met#o" uses net-!ncome as a start!n( po!nt@ maBes a"justments %or a$$ transact!ons %or

non-cas# !tems@ t#en a"justs %rom a$$ cas#-ase" transact!ons3 An !ncrease !n an asset account !s

sutracte" %rom net !ncome@ an" an !ncrease !n a $!a!$!ty account !s a""e" acB to net !ncome3 T#!s

met#o" conerts accrua$-as!s net !ncome )or $oss/ !nto cas# %$o' y us!n( a ser!es o% a""!t!ons an"

"e"uct!ons3,3 Decrease !n non-cas# current assets are a""e" to net !ncome*3 Increase !n non-cas# current asset are sutracte" %rom net !ncome3 Increase !n current $!a!$!t!es are a""e" to net !ncome;3 Decrease !n current $!a!$!t!es are sutracte" %rom net !ncome63 Epenses '!t# no cas# out%$o's are a""e" acB to net !ncome )"eprec!at!on an"?or amort!Gat!on

epense are t#e on$y operat!n( !tems t#at #ae no e%%ect on cas# %$o's !n t#e per!o"/.3 7eenues '!t# no cas# !n%$o's are sutracte" %rom net !ncome>3 Non operat!n( $osses are a""e" acB to net !ncome43 Non operat!n( (a!ns are sutracte" %rom net !ncome3

&ules (financing activities)

F!n"!n( t#e Cas# F$o's %rom F!nanc!n( Act!!t!es !s muc# more !ntu!t!e an" nee"s $!tt$e

ep$anat!on3 0enera$$y@ t#e t#!n(s to account %or are %!nanc!n( act!!t!es

a3 Inc$u"e as out%$o's@ re"uct!ons o% $on( term notes paya$e )as 'ou$" represent t#e cas#

repayment o% "et on t#e a$ance s#eet/

3 Or as !n%$o's@ t#e !ssuance o% ne' notes paya$e

Page | 46


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c3 Inc$u"e as out%$o's@ a$$ "!!"en"s pa!" y t#e ent!ty to outs!"e part!es

"3 Or as !n%$o's@ "!!"en" payments rece!e" %rom outs!"e part!es

e3 Inc$u"e as out%$o's@ t#e purc#ase o% notes stocBs or on"s

%3 Or as !n%$o's@ t#e rece!pt o% payments on suc# %!nanc!n( e#!c$es3

In t#e case o% more a"ance" account!n( s!tuat!ons@ suc# as '#en "ea$!n( '!t# sus!"!ar!es@ t#e

accountant must

a3 Ec$u"e !ntra-company "!!"en" payments3

3 Ec$u"e !ntra-company on" !nterest3

+'&-AT '+ CA +$' TAT%-%"T!"D!&%CT -%T'D4

Page | 47


48/122

Particulars Amount Amount

Page | 48


49/122

Cash +lo8 from o7erating activities

Net pro%!t as per pro%!t an" $oss A?C

A""-Trans%er to resere

A""-propose" D!!"en"

A""- Inter!m "!!"en"

A""- 2ro!s!on %or Taat!on

Less-7e%un" o% ta

Less- Etraor"!nary Items

Net pro%!t e%ore taat!on an" etraor"!nary !tems

A"justments %or non-cas# an" non- operat!n( !tems

!tems to be a##e#4

Deprec!at!on

0oo"'!$$ 'r!te o%%

Interest on orro'!n(s

Loss on sa$e o% !nestment

Loss on !ssue o% s#ares? "eentures3

!tems to be #e#ucte#4

2ro%!t on sa$e o% %!e" asset

2ro%!t on sa$e o% !nestments

7enta$ !ncome

Operat!n( pro%!t e%ore 'orB!n( cap!ta$ c#an(es

A"justments %or c#an(e !n current operat!n( assets an" $!a!$!t!es

A""- Decrease !n current assets

StocB-!n-tra"e

Page | 49


50/122

1!$$ rece!a$e

2repa!" epenses

A""- Increase !n current $!a!$!t!es

Cre"!tors

1!$$s paya$e

Outstan"!n( epenses

Less- Increase !n current assets

StocB-!n-tra"e

1!$$ 7ece!a$e

2repa!" epenses

Less- Decrease !n current $!a!$!t!es

Cre"!tors

1!$$s 2aya$e

Outstan"!n( Epenses

Cas# (enerate %rom or use" !n operat!ons e%ore ta

Less- Income ta pa!"

Cas# %$o' e%ore etraor"!nary !tems

Less- Etraor"!nary !tems

"et cash flo8 from or use# in o7erating activities

52Cash flo8 from investing activities

2rocee"s %rom sa$e o% %!e" assets

2rocee"s %rom sa$e o% !nestments

Interest or "!!"en" rece!e"

2urc#ase o% %!e" assets

Page | 50


51/122

2urc#ase o% Intan(!$e asset $!Be 0oo"'!$$

"et flo8 from (use# in) investing activities

3Cash flo8 from financing activities

2rocee"s %rom !ssue o% s#ares an" "eentures

F!na$ "!!"en" pa!"

Inter!m D!!"en" pa!"

7epayment o% $oans

Interest on "eentures an" $oan pa!"

7e"empt!on o% "eentures? 2re%erence s#ares

"et cash flo8 from (use# in) +inancing activities2

"et increaseG #ecrease in cash an# cash euivalent(3H5H@)

A""- cas# an" cas# e&u!a$ent !n t#e e(!nn!n( o% t#e year

Cas# !n #an"

Cas# at anB)$ess Oer"ra%t/

S#ort term "epos!ts or Inestments

MarBeta$e Secur!t!es

Cash an# cash euivalent in the en# of the year

Cash in han#

Cash at ban< (less 'ver#raft)

hort term #e7osits or investments

-ar


52/122

W!nn!n( o% a $ottery

W!nn!n( or a La' Su!t

7ece!pt o% c$a!m %rom Insurance Company

The Amount sho8n in brac


53/122

"%%D G !-P'&TA"C% G U% '+ CA +$' TAT%-%"T

T#ere%ore cas# %$o' statement !s !mportant on t#e %o$$o'!n( (roun"s3

,3 Cas# %$o' statement #e$ps to !"ent!%y t#e sources %rom '#ere cas# !n%$o's #ae ar!sen '!t#!n a

part!cu$ar per!o" an" a$so s#o's t#e ar!ous act!!t!es '#ere !n t#e cas# 'as ut!$!Ge"3

*3 Cas# %$o' statement !s s!(n!%!cant to mana(ement %or proper cas# p$ann!n( an" ma!nta!n!n( a

proper matc#!n( et'een cas# !n%$o's an" out%$o's3

3 Cas# %$o' statement s#o's e%%!c!ency o% a %!rm !n (enerat!n( cas# !n%$o's %rom !ts re(u$ar

operat!ons3

;3 Cas# %$o' statement reports t#e amount o% cas# use" "ur!n( t#e per!o" !n ar!ous $on(-term

!nest!n( act!!t!es@ suc# as purc#ase o% %!e" assets3

63 Cas# %$o' statement reports t#e amount o% cas# rece!e" "ur!n( t#e per!o" t#rou(# ar!ous

%!nanc!n( act!!t!es@ suc# as !ssue o% s#ares@ "eentures an" ra!s!n( $on(-term $oan3

.3 Cas# %$o' statement #e$ps %or appra!sa$ o% ar!ous cap!ta$ !nestment pro(rammers to "eterm!ne

t#e!r pro%!ta!$!ty an" !a!$!ty3

T#ere are uses o% cas# %$o's on t#e %o$$o'!n( (roun"s3

%=ternal uses

,3 To assess t#e a!$!ty o% t#e %!rm to mana(e cas# %$o's3*3 To assess t#e a!$!ty o% t#e %!rm to (enerate cas# t#rou(# !ts operat!ons33 To assess t#e a!$!ty o% t#e %!rm !ts o$!(at!ons an" "!!"en" po$!cy3;3 To assess t#e a!$!ty o% t#e %!rm t#e e%%ect!eness o% %!rm to conert t#e reenue !ts cas#363 Est!mat!n( t#e companys nee" %or a""!t!ona$ %!nanc!n(3

!nternal uses

,3 To assess $!&u!"!ty3*3 Determ!ne !% s#ort term %!nanc!n( !s necessary33 To "eterm!ne t#e "!!"en" po$!cy3;3 To ea$uate t#e !nestment an" %!nanc!a$ "ec!s!on3

Page | 53


54/122

'BI%CT!V% '+ CA +$' TAT%-%"T

a/ To %!n" t#e $!&u!"!ty pos!t!on o% t#e TCS-!ON3 For t#e aa!$a!$!ty cas# an" ut!$!Gat!on o%

t#e cas# y t#e or(an!Gat!on3 / It '!$$ #e$p %!n" to assess t#e companyJs a!$!ty to (enerate pos!t!e cas# %$o's !n t#e %uture

c/ To assess !ts a!$!ty to meet !ts o$!(at!ons to ser!ce $oans@ pay "!!"en"s etc3

"/ To assess t#e e%%ect on !ts %!nances o% major transact!ons !n t#e year3

e/ To stu"y t#e %!rms $!&u!"!ty3

%/ To $earn aout #o' company mana(e !ts cas# = ecome suc# 'e$$ reco(n!Ge" pro%!ta$e

!n"ustry = !% t#ere !s any pro$em ar!se t#en '#at steps taBen y company3

(/ To stu"y t#e tec#n!&ues use" !n or(an!Gat!on3

#/ To stu"y met#o"s = tec#n!&ues use %or cas# %$o' ana$ys!s3

!/ Meet!n( "ay to "ay cas# re&u!rement o% %!rm3

Page | 54


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E9ECUTI:E SUMMA7Y

)O:E7:IEW/

Page | 55


56/122

!"+'&-AT!'" AB'UT CA +$' TAT%-%"T

Cash flo8 !s t#e money t#at comes !n an" (oes out o% a company3 It !s t#e (enerat!on o% !ncome an"

t#e payment o% epenses3 Cas# !n%$o's resu$t %rom e!t#er t#e (enerat!on o% reenue t#rou(# t#ese$$!n( o% (oo"s an" ser!ces@ money orro'e"@ or money earne" t#rou(# !nestments3

I% more cas# !s com!n( !nto t#e company t#an $ea!n( t#e company@ you are eper!enc!n( 7ositive

cash flo83 1ut !% more cas# !s $ea!n( t#e company t#an com!n( !nto t#e company@ t#en you are

eper!enc!n( negative cash flo83 8eep !n m!n" t#at just ecause you are eper!enc!n( ne(at!e cas#

%$o' %or t#e moment "oesnJt mean you are (o!n( to su%%er a $oss@ ecause cas# %$o' !s "ynam!c3 Cas#

%$o' !s reporte" on t#e companyJs cash flo8 statement@ '#!c# !s a$so ca$$e" a statement of cash

recei7ts an# #isbursements2

Comp$ement!n( t#e a$ance s#eet an" !ncome statement@ t#e cas# %$o' statement )CFS/@ a

man"atory part o% a companyJs %!nanc!a$ reports s!nce ,54>@ recor"s t#e amounts o% cas# an" cas#

e&u!a$ents enter!n( an" $ea!n( a company3 T#e CFS a$$o's !nestors to un"erstan" #o' a

companyJs operat!ons are runn!n(@ '#ere !ts money !s com!n( %rom@ an" #o' !t !s e!n( spent3

Here you '!$$ $earn #o' t#e CFS !s structure" an" #o' to use !t as part o% your ana$ys!s o% a

company3

2eop$e an" (roups !ntereste" !n cas# %$o' statements !nc$u"e

a3 Account!n( personne$@ '#o nee" to Bno' '#et#er t#e or(an!Gat!on '!$$ e a$e to coer

payro$$ an" ot#er !mme"!ate epenses

3 2otent!a$ $en"ers or cre"!tors@ '#o 'ant a c$ear p!cture o% a companyJs a!$!ty to repay

c3 2otent!a$ !nestors@ '#o nee" to ju"(e '#et#er t#e company !s %!nanc!a$$y soun"

"3 2otent!a$ emp$oyees or contractors@ '#o nee" to Bno' '#et#er t#e company '!$$ e a$e to

a%%or" compensat!on

e3 S#are#o$"ers o% t#e us!ness3

Page | 56


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!T'&* A"D VA&!AT!'"

Cas# as!s %!nanc!a$ statements 'ere ery common e%ore accrua$ as!s %!nanc!a$ statements3 T#e

P%$o' o% %un"sP statements o% t#e past 'ere cas# %$o' statements3

In ,4.@ t#e Do'$a!s Iron Company #a" recoere" %rom a us!ness s$ump@ ut #a" no cas# to !nest

%or a ne' $ast %urnace@ "esp!te #a!n( ma"e a pro%!t3 To ep$a!n '#y t#ere 'ere no %un"s to !nest@

t#e mana(er ma"e a ne' %!nanc!a$ statement t#at 'as ca$$e" a comparison balance sheet @ '#!c#

s#o'e" t#at t#e company 'as #o$"!n( too muc# !nentory3 T#!s ne' %!nanc!a$ statement 'as t#e

(enes!s o% cas# %$o' statement t#at !s use" to"ay3.

In t#e Un!te" States !n ,5>@ t#e F!nanc!a$ Account!n( Stan"ar"s 1oar" )FAS1/ "e%!ne" ru$es t#atma"e !t man"atory un"er 0enera$$y Accepte" Account!n( 2r!nc!p$es)US 0AA2/ to report sources

an" uses o% %un"s@ ut t#e "e%!n!t!on o% P%un"sP 'as not c$ear3 Net 'orB!n( cap!ta$ m!(#t e cas# or

m!(#t e t#e "!%%erence et'een current assets an" current $!a!$!t!es3 From t#e $ate ,5>+ to t#e m!"-

,54+s@ t#e FAS1 "!scusse" t#e use%u$ness o% pre"!ct!n( %uture cas# %$o's3> In ,54>@ FAS1

Statement No3 56 )FAS 56/ man"ate" t#at %!rms pro!"e cas# %$o' statements34 In ,55*@ t#e

Internat!ona$ Account!n( Stan"ar"s 1oar" !ssue" Internat!ona$ Account!n( Stan"ar" > )IAS >/@ Cas#

F$o' Statement@ '#!c# ecame e%%ect!e !n ,55;@ man"at!n( t#at %!rms pro!"e cas# %$o' statements

US 0AA2 an" IAS > ru$es %or cas# %$o' statements are s!m!$ar@ ut some o% t#e "!%%erences are

• IAS > re&u!res t#at t#e cas# %$o' statement !nc$u"e c#an(es !n ot# cas# an" cas#

e&u!a$ents3 US 0AA2 perm!ts us!n( cas# a$one or cas# an" cas# e&u!a$ents3

• IAS > perm!ts anB orro'!n(s )oer"ra%t/ !n certa!n countr!es to e !nc$u"e" !n cas#

e&u!a$ents rat#er t#an e!n( cons!"ere" a part o% %!nanc!n( act!!t!es3

• IAS > a$$o's !nterest pa!" to e !nc$u"e" !n operat!n( act!!t!es or %!nanc!n( act!!t!es3 US

0AA2 re&u!res t#at !nterest pa!" e !nc$u"e" !n operat!n( act!!t!es3

• US 0AA2 )FAS 56/ re&u!res t#at '#en t#e "!rect met#o" !s use" to present t#e operat!n(

act!!t!es o% t#e cas# %$o' statement@ a supp$ementa$ sc#e"u$e must a$so present a cas# %$o'

Page | 57

https://en.wikipedia.org/wiki/Cash_flow_statement#cite_note-6https://en.wikipedia.org/wiki/Cash_flow_statement#cite_note-6https://en.wikipedia.org/wiki/Cash_flow_statement#cite_note-7https://en.wikipedia.org/wiki/Cash_flow_statement#cite_note-8https://en.wikipedia.org/wiki/Cash_flow_statement#cite_note-6https://en.wikipedia.org/wiki/Cash_flow_statement#cite_note-7https://en.wikipedia.org/wiki/Cash_flow_statement#cite_note-8


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statement us!n( t#e !n"!rect met#o"3 T#e IASC stron($y recommen"s t#e "!rect met#o" ut

a$$o's e!t#er met#o"3 T#e IASC cons!"ers t#e !n"!rect met#o" $ess c$ear to users o% %!nanc!a$

statements3 Cas# %$o' statements are most common$y prepare" us!n( t#e !n"!rect met#o"@ '#!c#

!s not espec!a$$y use%u$ !n project!n( %uture cas# %$o's3

The cash flo8 statement is 7artitione# into three segments, namely

,3 cas# %$o' resu$t!n( %rom operat!n( act!!t!es

*3 cas# %$o' resu$t!n( %rom !nest!n( act!!t!es

3 cas# %$o' resu$t!n( %rom %!nanc!n( act!!t!es3

T#e money com!n( !nto t#e us!ness !s ca$$e" cas# !n%$o'@ an" money (o!n( out %rom t#e us!ness !s

ca$$e" cas# out%$o'3

Cas# %$o' %rom operat!n( act!!t!es can e ca$cu$ate" y t'o met#o"s

D!rect Met#o"

In"!rect Met#o"

TC.!'" uses the !n#irect -etho# for calculating o7erating activities2

Page | 58


59/122

CAPT%& .5

7E:IEW OF LITE7ATU7EPage | 59


60/122

T#!s c#apter $ooBs at t#e concept o% cas# %$o' statement as (!en y ot#er aut#ors an" researc#ers

'!t# !mportance to accounta!$!ty@ pro%!t measurement@ so$ency@ am!(u!ty@ an" "!sc$osure an" t#e!r

spec!%!c re$eance %or proper %!nanc!a$ mana(ement o% commerc!a$ company 3one o% t#e a!m an"

oject!es o% t#!s "!ssertat!on 'as to re!e' conceptua$ t#ou(# an" t#eoret!ca$ %rame'orB re$ate" to

cas# %$o' ana$ys!s3 Dee$op!n( a cr!t!ca$ re!e' o% cas# %$o' $!terature an" any re$ate" !ssues #e$p

t#e researc#er@ mana(er an" any potent!a$ rea"er to etter un"erstan" t#e suject an" a$so pro!"e a

%rame'orB %or "ata ana$ys!s3 0oernance as state" !n t#e U8 c#ar!ty comm!ss!on stan"ar" %or (oo"

(oernance co"e !s t#e systems an" processes concerne" '!t# ensur!n( t#e oera$$ "!rect!on@

e%%ect!eness@ super!s!on an" accounta!$!ty o% an or(an!Gat!on3R

T#!s c#apter e(!ns '!t# a c$ar!%!e" concept o% cas# %$o' as state" y t#e F!nanc!a$ Account!n(

Stan"ar" 1oar" )FAS1/ an" a$so "ee$op an" up"ate an" ut!$!ty o% cas# %$o' '#en mana(!n(

commerc!a$ act!!t!es3 Ho' t#e etter Bno'$e"(e on t#at top!c #e$ps !n us!ness "ec!s!on maB!n(no'a"ays3

%=7ansion of the re7orting stan#ar#

T#e F!nanc!a$ Account!n( Stan"ar"s 1oar" )FAS1/ !ntro"uce" Statement o% F!nanc!a$ Account!n(

Stan"ar"s No3 56 '#!c# !s t#e Statement o% Cas# F$o's !n Noemer ,54>3 T#e re&u!rement o%

Page | 60


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FAS1 56 re(ar"!n( a %u$$ set o% %!nanc!a$ statements c$ass!%!e" cas# %$o' as t#e %ourt# re&u!re"

%!nanc!a$ statement )a$on( '!t# a a$ance s#eet@ !ncome statement@ an" statement o% reta!ne"

earn!n(s/3 T#!s statement esta$!s#e" stan"ar"s %or cas# %$o' report!n(@ an" "ate" out t#e Account!n(

2r!nc!p$es 1oar" )A21/ Op!n!on No3 ,5@ 7eport!n( C#an(es !n F!nanc!a$ 2os!t!on3 In Marc# ,5>,@

t#e A21 Op!n!on No3,5 (ae c#ances to enterpr!ses to report cas# %$o' !n%ormat!on !n a statement o%

c#an(es !n %!nanc!a$ pos!t!on common$y ca$$e" a %un"s statement3 Dur!n( t#at t!me@ t#ere 'as no

%orma$ or un!ersa$$y accepte" "e%!n!t!on to cata$o(ue eac# statement een t#ou(# t#e term %un"sR

'as not su%%!c!ent$y "e%!ne" )A$es et a$ *++4/3 Eery s!n($e !n"ustry #o'eer #a" "!%%erent %un"s

const!tut!on to ot#ers s!nce t#e statement re%erre" to c#an(es !n %un"s3 T#e term %un"s re%erre"

somet!mes to cas# %or some company mean'#!$e some use" cas# an" s#ort term !nestment an"

some use" &u!cB asset@ some use" 'orB!n( cap!ta$3 T#e re$eance an" t#e a$uat!on o% %un"sstatement #as een reco(n!Ge" !n most company ut t#e $acB o% cons!stency !n %ormat an" %ocus %rom

one %!rm to anot#er 'as respons!$e o% t#e ma!n reason t#at t#e FAS1 o!ous$y tooB up t#e matter

an" '!t# etens!e commentary %rom accountants an" any ot#er !ntereste" part!es@ a"opte" t#e

stan"ar"s espouse" !n FAS1 563!t e%%ect!e$y tooB p$ace !n ,544 #a" not encoura(e" use o% t#e 'or$"

%un"sR ecause !t #a" een state" '!t# so muc# )A$es et a$ *++4/3

Cash flo8 statement

A cas# %$o' statement !s an !mportant !n"!cator o% %!nanc!a$ #ea$t# ecause !t !s poss!$e %or a

company to s#o' pro%!ts '#!$e not #a!n( enou(# cas# to susta!n operat!ons3 It !s a %!nanc!a$ report

t#at s#o's to t#e user t#e source o% a companyJs cas# an" #o' !t 'as spent oer a spec!%!c per!o" o%

t!me3 A cas# %$o' statement counters t#e am!(u!ty re(ar"!n( a companyJs so$ency t#at ar!ous

accrua$ account!n( measures create3 It a$so cate(or!Ges t#e sources an" uses o% cas# to pro!"e t#e

rea"er '!t# an un"erstan"!n( o% t#e amount o% cas# a company (enerates an" uses !n !ts operat!ons@

as oppose" to t#e amount o% cas# pro!"e" y sources outs!"e t#e company@ suc# as orro'e" %un"s

or %un"s %rom stocB#o$"ers3 T#e cas# %$o' statement a$so te$$s t#e rea"er #o' muc# money 'as

spent %or !tems t#at "o not appear on t#e !ncome statement@ suc# as $oan repayments@ $on(-term asset

purc#ases@ an" payment o% cas# "!!"en"s )7yan *++>/3

&euirements for cash flo8 statement

Page | 61


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T#ornton )*++4/ !n"!cate" t#at FAS1 56 re&u!res a statement o% cas# %$o's to c$ass!%y cas# rece!pts

an" cas# payments !n accor"ance '!t# t#e prescr!e %ormat '#et#er t#ey start %rom operat!n(

act!!t!es@ !nest!n( act!!t!es@ or %!nanc!n( act!!t!es3 T#e pro!s!ons (!en y FAS1 are as %o$$o's

on t#e presentat!on o% cas# %$o' statement are

a3 !t pro!"es t#at t#e cas# %$o's statement s#ou$" e prepare" un"er e!t#er "!rect or !n"!rect

met#o" an" pro!"es eamp$es o% #o' to use eac# met#o" '#en prepar!n( statements3 3 It a$so pro!"es t#at un"er t#e core concept@ cas# !s state" as cas# an" cas# e&u!a$entsR3

'#!$e cas# !s t#e most $!&u!" assets '!t#!n t#e asset port!on o% a companys a$ance s#eet

!nc$u"!n( currency an" anB "epos!t@ !n t#e ot#er #an" cas# e&u!a$ents are asset t#at are

rea"y to e conerte" !nto cas# suc# as money marBet #o$"!n(@ s#ort term (oernment on"@

!$$s@ marBeta$e secur!t!es an" commerc!a$ paper3 Ot#er sources o% !nestments suc# asstocBs@ on"s@ %utures contracts@ an" so %ort# are not cons!"ere" cas#3

Cash an# 7rofitability conce7ts

Cash

Cas# !s one o% t#e most !mportant aspects o% runn!n( any $ar(e or sma$$ us!ness3 It !s one o% t#es!n($e most !mportant reasons '#y many us!nesses %a!$ re(ar"$ess o% #o' (oo" t#e us!ness !s3 T#e

p#ys!ca$ aspect o% cas# can e any currency@ co!ns on #an"@ anB a$ances@ ne(ot!a$e money an" so

%ort#3 Mana(!n( cas# %$o' t#ere%ore !s !ta$$y !mportant !n t#e so%t runn!n(@ sur!a$ an" success o% a

us!ness )Atr!$$ 23 *++;/3

T#e use o% some eamp$es #as !$$ustrate" #o' cas# %$o' can maBe t#e "!%%erence et'een success

an" %a!$ure3 T#e mean!n( o% %a!$ure !n t#!s case !s !nso$ency t#at !s@ t#e company !s una$e to pay !ts

"ets3 T#e term anBrupt !s somet!mes use" to "escr!e t#at s!tuat!on@ een t#ou(# !t !s on$y!n"!!"ua$ '#o can e "ec$are" anBrupt3 1ut somet!mes ot# terms can e con%us!n(3

ignificance of non.cash transactions

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A$so Bno'n as pro%!ta!$!ty@ non-cas# transact!ons are not !nc$u"e" !n t#e statement o% cas# %$o's@

ut o%ten t#ey nee" to e "!sc$ose" e$se'#ere !n %!nanc!a$ statements3 Eamp$es o% t#ese types o%

transact!ons !nc$u"e

a/ Coners!on o% on"s to stocB / Ac&u!s!t!on o% assets y assum!n( $!a!$!t!es3

W#en t#ere are some %e' o% suc# transact!on@ !t may e %a!r$y recommen"e" to !nc$u"e t#em on t#e

same pa(e as t#e statement o% cas# %$o's ut !n a separate sc#e"u$e at t#e ottom o% t#e statement o%

cas# %$o's3 Ot#er'!se@ t#e transact!ons may e reporte" e$se'#ere !n t#e %!nanc!a$ statements@

c$ear$y re%erence" to t#e statement o% cas# %$o's3 Some ot#er transact!ons are (enera$$y reporte" !n

com!nat!on '!t# statement o% cas# t#ese !nc$u"e stocB "!!"en"s@ stocB sp$!ts@ an" appropr!at!on o%

reta!ne" earn!n(s3

ClassificationsG Presentation of cash flo8 statement

Near$y a$$ us!ness transact!ons comp$ete" "ur!n( t#e %!sca$ year !mpact cas# %$o' !n one 'ay or

anot#er@ an" !n summary %orm t#ey are %actore" !nto t#e yearJs cas# %$o' statement3 Eact$y '#ere

on t#e statement "epen"s on t#e nature o% t#e transact!on3 As note"@ t#e t#ree essent!a$ cate(or!es o%

cas# %$o' are operat!n( act!!t!es@ !nest!n( act!!t!es@ an" %!nanc!n( act!!t!es3 T#e components o%

eac# o% t#ese '!$$ e a""resse" separate$y3

'7erating activities

Operat!n( act!!t!es are t#e %un"amenta$ transact!ons t#at Beep t#e us!ness runn!n(3 Most nota$y@

t#ey !nc$u"e !ncom!n( reenue )a$so Bno'n as net !ncome/ %rom t#e sa$e o% (oo"s or ser!ces an"

most B!n"s o% out(o!n( payments3 Cas# %$o' %rom operat!n( act!!t!es "oesnJt !nc$u"e pr!nc!pa$ pa!"

on or rece!e" %rom $oans@ an" on$y !nc$u"es transact!ons t#at 'ere comp$ete" "ur!n( t#e per!o"3

T#!s s!mp$y means t#at an operat!n( transact!on !s not cons!"ere" cas# %$o' unt!$ t#e cas# !s actua$$y

rece!e" or pa!"@ as oppose" to just e!n( recor"e" as accounts rece!a$e or paya$e3 In (enera$@ !%

an act!!ty 'ou$" appear on t#e companyJs !ncome statement@ !t 'ou$" e a can"!"ate %or t#e

operat!n( sect!on o% t#e cas# %$o' statement3 Net c#an(es !n a$ance s#eet cate(or!es %rom per!o" to

per!o" a$so represent cas# %$o' t#us@ a net "ecrease !n accounts rece!a$e %rom year to year

norma$$y su((ests an !ncrease !n cas# %$o' %or t#at per!o"3 Somet!mes (oo"s or ser!ces are pa!" %or

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pr!or to t#e per!o" !n '#!c# t#e ene%!t !s matc#e" to reenue )reco(n!Ge"/3 T#!s resu$ts !n a "e%erre"

or prepa!" epense3 Items suc# as !nsurance prem!ums t#at are pa!" !n a"ance o% t#e coera(e

per!o" are c$ass!%!e" as prepa!"3 Somet!mes (oo"s or ser!ces are rece!e" an" use" y t#e company

e%ore t#ey are pa!" %or@ suc# as te$ep#one ser!ce or merc#an"!se !nentory3 T#ese !tems are ca$$e"

accrue" epenses@ or paya$es@ an" are reco(n!Ge" on t#e !ncome statement as an epense e%ore t#e

cas# %$o' occurs3 Operat!n( act!!t!es !nc$u"e t#e pro"uct!on@ sa$es an" "e$!ery o% t#e companyJs

pro"uct as 'e$$ as co$$ect!n( payment %rom !ts customers3 T#!s cou$" !nc$u"e purc#as!n( ra'

mater!a$s@ u!$"!n( !nentory@ a"ert!s!n(@ an" s#!pp!n( t#e pro"uct3

Un#er !A F, o7erating cash flo8s inclu#e

a/ 7ece!pts %rom t#e sa$e o% (oo"s or ser!ces

/ 7ece!pts %or t#e sa$e o% $oans@ "et or e&u!ty !nstruments !n a tra"!n( port%o$!oc/ Interest rece!e" on $oans"/ D!!"en"s rece!e" on e&u!ty secur!t!ese/ 2ayments to supp$!ers %or (oo"s an" ser!ces%/ 2ayments to emp$oyees or on e#a$% o% emp$oyees(/ Interest payments )a$ternat!e$y@ t#!s can e reporte" un"er %!nanc!n( act!!t!es !n IAS >@ an"

US 0AA2/

Items '#!c# are a""e" acB to or sutracte" %rom@ as appropr!ate t#e net !ncome %!(ure )'#!c# !s

%oun" on t#e Income Statement/ to arr!e at cas# %$o's %rom operat!ons (enera$$y !nc$u"e

a3 Deprec!at!on )"ec$!ne !n a$ue o% assets an"@ $oss o% tan(!$e asset a$ue oer t!me/ 3 De%erre" tac3 Amort!Gat!on )$oss o% !ntan(!$e asset a$ue oer t!me/

Any (a!ns or $osses assoc!ate" '!t# t#e sa$e o% a non-current asset@ ecause assoc!ate" cas# %$o's "o

not e$on( !n t#e operat!n( sect!on3)unrea$!Ge" (a!ns?$osses are a$so a""e" acB %rom t#e !ncome

statement

!nvesting activities

Inestment act!!t!es represent t#e cas# %$o' %rom t#e purc#ase o% $on( term assets ) suc# as property

an" e&u!pment/ re&u!re" to maBe or se$$ (oo"s an" ser!ces3 Inestment act!!t!es a$so !nc$u"e

purc#ases o% stocBs or ot#er secur!t!es@ $oans ma"e to ot#er us!nesses3 A major !ssue t#at potent!a$

!nestors #ae '!t# t#e !nest!n( act!!t!es sect!on !s t#at t#e money $!ste" #ere represents act!!t!es

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pa!" %or !n cas#3 In ot#er 'or"s@ !t !nc$u"es on$y t#e pr!nc!pa$ or ooB a$ue o% t#e !nestment3 So@ !%

an eamp$e o% company t#at 'ante" to purc#ase 6 m!$$!on "o$$ars 'ort# o% e&u!pment '!t# on$y ,

m!$$!on cas# an" ; m!$$!on !n %!nanc!n(@ on$y t#e , m!$$!on '!$$ s#o' up un"er !nest!n( act!!t!es3

Interest an" "eprec!at!on are c$ass!%!e" as operat!n( cas# %$o'@ as are net (a!ns or $osses on

!nestments3 1ecause o% t#ese "!st!nct!ons@ cas# %$o' %rom !nestment act!!t!es !s typ!ca$$y more

comp$e to ca$cu$ate t#an t#at %rom ot#er cate(or!es3 %=am7les of investing activities are

a/ 2urc#ase or Sa$e o% an asset )assets can e $an"@ u!$"!n(@ e&u!pment@ marBeta$e secur!t!es@

etc3/ / Loans ma"e to supp$!ers or rece!e" %rom customers

+inancing activities2

F!nanc!n( act!!t!es cons!st o% transact!ons a%%ect!n( a companyJs $!a!$!t!es an" s#are#o$"er e&u!ty3

Ma!n$y !no$!n( #o' t#e company ota!ns cap!ta$ an" en#ances t#e a$ue o% !ts stocB@ t#ey !nc$u"e

suc# t#!n(s as !ssu!n( on"s@ payments on "et@ pay!n( "!!"en"s@ an" !ssu!n( an" uy!n( acB

stocB3

F!nanc!n( act!!t!es !nc$u"e t#e !n%$o' o% cas# %rom !nestors suc# as anBs an" s#are#o$"ers@ as

'e$$ as t#e out%$o' o% cas# to s#are#o$"ers as "!!"en"s as t#e company (enerates !ncome3 Ot#er

act!!t!es '#!c# !mpact t#e $on(-term $!a!$!t!es an" e&u!ty o% t#e company are a$so $!ste" !n t#e%!nanc!n( act!!t!es sect!on o% t#e cas# %$o' statement3

Un#er !A F,

a/ 2rocee"s %rom !ssu!n( s#ort-term or $on(-term "et / 2ayments o% "!!"en"sc/ 2ayments %or repurc#ase o% company s#ares"/ 7epayment o% "et pr!nc!pa$@ !nc$u"!n( cap!ta$ $easese/ For non-pro%!t or(an!Gat!ons@ rece!pts o% "onor-restr!cte" cas# t#at !s $!m!te" to $on(-term

purposes%/ Items un"er t#e %!nanc!n( act!!t!es sect!on !nc$u"e(/ D!!"en"s pa!"#/ Sa$e or repurc#ase o% t#e companyJs stocB !/ Net orro'!n(s j/ 2ayment o% "!!"en" ta

Disclosure of non.cash activities

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Un"er IAS >@ noncas# !nest!n( an" %!nanc!n( act!!t!es are "!sc$ose" !n %ootnotes to t#e %!nanc!a$

statements3 Un"er US 0enera$ Accepte" Account!n( 2r!nc!p$es )0AA2/@ noncas# act!!t!es may e

"!sc$ose" !n a %ootnote or '!t#!n t#e cas# %$o' statement !tse$%3 Noncas# %!nanc!n( act!!t!es may

!nc$u"e

a/ Leas!n( to purc#ase an asset / Conert!n( "et to e&u!tyc/ Ec#an(!n( noncas# assets or $!a!$!t!es %or ot#er noncas# assets or $!a!$!t!es"/ Issu!n( s#ares !n ec#an(e %or assets

Wron($y recommen"s t#e "!rect met#o" ut a$$o's e!t#er met#o"3 T#e Internat!ona$ Account!n(

Stan"ar" Comm!ttee )IASC/ cons!"ers t#e !n"!rect met#o" $ess c$ear to users o% %!nanc!a$ statements3

Cas# %$o' statements are most common$y prepare" us!n( t#e !n"!rect met#o"@ '#!c# !s not

espec!a$$y use%u$ !n project!n( %uture cas# %$o's3

T#e cas# %$o' statement 'as pre!ous$y Bno'n as t#e %$o' o% %un"s statement3 T#e cas# %$o'

statement re%$ects a %!rmJs $!&u!"!ty3

T#e a$ance s#eet !s a snaps#ot o% a %!rmJs %!nanc!a$ resources an" o$!(at!ons at a s!n($e po!nt !n

t!me@ an" t#e !ncome statement summar!Ges a %!rmJs %!nanc!a$ transact!ons oer an !ntera$ o% t!me3

T#ese t'o %!nanc!a$ statements re%$ect t#e accrua$ as!s account!n( use" y %!rms to matc# reenues

'!t# t#e epenses assoc!ate" '!t# (enerat!n( t#ose reenues3 T#e cas# %$o' statement !nc$u"es on$y!n%$o's an" out%$o's o% cas# an" cas# e&u!a$ents !t ec$u"es transact!ons t#at "o not "!rect$y a%%ect

cas# rece!pts an" payments3 T#ese noncas# transact!ons !nc$u"e "eprec!at!on or 'r!te-o%%s on a"

"ets or cre"!t $osses to name a %e'3 T#e cas# %$o' statement !s a cas# as!s report on t#ree types o%

%!nanc!a$ act!!t!es operat!n( act!!t!es@ !nest!n( act!!t!es@ an" %!nanc!n( act!!t!es3 Noncas#

act!!t!es are usua$$y reporte" !n %ootnotes3

The cash flo8 statement is inten#e# to

a/ pro!"e !n%ormat!on on a %!rmJs $!&u!"!ty an" so$ency an" !ts a!$!ty to c#an(e cas# %$o's !n

%uture c!rcumstances / pro!"e a""!t!ona$ !n%ormat!on %or ea$uat!n( c#an(es !n assets@ $!a!$!t!es an" e&u!tyc/ !mproe t#e compara!$!ty o% "!%%erent %!rmsJ operat!n( per%ormance y e$!m!nat!n( t#e

e%%ects o% "!%%erent account!n( met#o"s"/ !n"!cate t#e amount@ t!m!n( an" proa!$!ty o% %uture cas# %$o's

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T#e cas# %$o' statement #as een a"opte" as a stan"ar" %!nanc!a$ statement ecause !t e$!m!nates

a$$ocat!ons@ '#!c# m!(#t e "er!e" %rom "!%%erent account!n( met#o"s@ suc# as ar!ous t!me%rames

%or "eprec!at!n( %!e" assets

Cash inflo8s an# cash outflo8s

T#e concept o% cas# %$o' can e roa"$y "!!"e" !nto t'o cate(or!es@ name$y t#e !n%$o' an" out%$o'3

T#e cas# !n%$o'@ '#!c# !s a$so Bno'n as !n'ar" cas# %$o' or just cas# %$o'@ !s (enerate" as a resu$t

o% %!nanc!n(@ entures an" sa$es3 T#e cas# out%$o' '#!c# !s a$so Bno'n as on'ar" %$o' o% cas# !s

seen as a resu$t o% many %actors suc# as purc#ases@ !nestments@ sa$ar!es an" a"m!n!strat!e

epen"!tures3 T#e !mportance o% cas# %$o' statement 'as rea$!Ge" !n t#e 'aBe o% t#e *++> recess!on

cyc$e3 1us!ness or(an!Gat!ons #ae rea$!Ge" t#e !mportance o% cas# %$o' ana$ys!s@ an" #ae starte"re(u$ar au"!ts o% cas# out%$o's as 'e$$ as !n%$o's3 T#!s stu"y o% !n%$o' an" out%$o' ten"s to p$ay a

#!(#$y !nstrumenta$ ro$e on (enera$ %!nanc!a$ p$ann!n( an" %!nanc!a$ mana(ement3

I"ea$$y@ "ur!n( t#e us!ness cyc$e@ money %$o's !n t#an %$o's out3 T#!s a$$o's mana(er to u!$"

up cas# a$ances '!t# '#!c# to p$u( cas# %$o' (aps@ seeB epans!on an" reassure $en"ers an"

!nestors aout t#e #ea$t# o% t#e!r us!ness3

A po!nt to note !s t#at !ncome an" epen"!ture cas# %$o's rare$y occur to(et#er@ '!t# !n%$o's o%ten

%!$$!n( e#!n"3 T#e a!m o% t#!s Bno'$e"(e 'as to spee" up t#e !n%$o's an" s$o' "o'n t#e out%$o's3

Cash inflo8s


68/122

Many o% your re(u$ar cas# out%$o's@ suc# as sa$ar!es@ $oan repayments an" ta@ #ae to e ma"e on

%!e" "ates3 You must a$'ays e !n a pos!t!on to meet t#ese payments !n or"er to ao!" $ar(e %!nes or

a "!s(runt$e" 'orB%orce3

-etho#s of 7re7aring cash flo8 statement

FAS1 Statement No3 56 a$$o's t#e preparer a c#o!ce o% t#e "!rect or t#e !n"!rect met#o" o% cas# %$o'

statement presentat!on@ a$t#ou(# t#e FAS1 pre%ers t#e "!rect met#o"3 T#e "!%%erence $!es !n t#e

presentat!on o% t#e operat!n( cas# %$o' !n%ormat!on3

Direct metho#2

Compan!es t#at use t#e "!rect met#o" are re&u!re"@ at a m!n!mum@ to report separate$y t#e %o$$o'!n(

c$asses o% operat!n( cas# rece!pts an" payments

&ecei7ts4

a/ Cas# co$$ecte" %rom customers / Interest an" "!!"en"s rece!e"

c/ Ot#er operat!n( cas# rece!pts@ !% any

Payments4

a/ Cas# pa!" to emp$oyees an" supp$!ers o% (oo"s or ser!ces )!nc$u"!n( supp$!ers o% !nsurance@

a"ert!s!n(@ etc3/ / Interest pa!"c/ Income taes pa!""/ Ot#er operat!n( cas# payments@ !% any

Compan!es are encoura(e" to %urt#er reaB "o'n any operat!n( cas# rece!pts an" payments t#at t#ey

cons!"er mean!n(%u$3

!n#irect metho#2

T#e !n"!rect met#o"@ y contrast@ reports operat!n( cas# %$o' ase" on c#an(es !n t#e a$ance s#eet

)t#e "!str!ut!on o% assets an" $!a!$!t!es/ %rom per!o" to per!o" as t#ey re$ate to net !ncome3 T#us@

Page | 68


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!nstea" o% report!n( t#e tota$ cas# rece!e" %rom customers@ an !n"!rect statement on$y $!sts t#e

c#an(e !n cas# rece!e" %rom t#e pre!ous per!o"3 T#e net cas# %$o' reporte" s#ou$" e t#e same as

!n t#e "!rect met#o"@ ut !n t#e !n"!rect met#o" t#e $ee$ o% "eta!$ ten"s to e $ess3

T#e Bey e$ements o% t#e operat!n( act!!t!es sect!on us!n( t#e !n"!rect met#o" are as %o$$o's

a/ Net !ncome / Deprec!at!on an" amort!Gat!onc/ De%erre" !ncome taes"/ Interest !ncomee/ C#an(e !n accounts rece!a$e%/ C#an(e !n accounts paya$e(/ C#an(e !n !nentor!es#/ Net (a!ns %rom sa$e o% !nestments or assets

The 7resentation of the investing an# financing sections of the statement is the same in each

metho#2

Balance sheet accounts an# cash flo84

Eery a$ance s#eet account re%$ects s

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