Format of Cash flow statement

Cash Flow Statement
A  cash flow statement has the following items:

1. Operating activities a) Cash generated from operations b) Interest received c) Interest paid and d) Income tax paid
2. Investing activities a) Purchase of property, plant and equipment b) Prepayment of operating lease rentals c) Proceed from disposals of property ,Plant and Equipment.
3. Financing Activities a) Proceeds from issue of ordinary shares, b) dividends paid 
4.  Cash movement for the year:

Before we discuss these item click here to see the format of a cash-flow statement 
Having looked at the formart then we can discuss into briefly  what we have in a cash flow statement: ( Please note details can be found elsewhere)