CASH FLOW STATEMENT OF BANK OF BARODA AND SYNDICATE BANK: A COMPARATIVE ANALYSIS OF OPERATING, INVESTING AND FINANCING ACTIVITIES

Nidhi Varshney and Manjula Jain

No 2016-09-10, Working papers from Voice of Research

Abstract: The statement of cash flows reports the sources and uses of cash by operating activities, investing activities, financing activities. It shows movement of cash between two balance sheet dates and also discloses the reasons for differences among net income, cash receipts and cash payments. From the financial year 2004-05, it has become obligatory for all the Indian companies to present Cash Flow Statement in their Annual Reports. Institute of Chartered Accounts of India (ICAI) has issued Accounting Standard-3 (AS-3) for the cash flow statement. In this paper, a comparative study has been undertaken between two banks: Bank of Baroda and Syndicate Bank. Key words: Cash, Operating Activities, Investing Activities, Financing Activities. Policy

Date: 2016-09
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