Steps in Cash flow Statement

The steps in preparing Cash Flow statement can be summed up as under:

(A) Cash flows from operating activities                                       ...

(B) Cash flows from investing activities                                       ...

(C) Cash flows from financing activities                                       ...      ----------

Net increase/decrease in cash and cash equivalents (A + B + C)   ...

Add Cash and cash equivalents at the beginning                                 ...                                                                                                                                                       --------

Cash and cash equivalents at the end                                                        ...

                                                                                    --------