The cashflow available after adding back depreciation to the PAT(Profit After Tax) is called Cash Accrual.
2 Replies
Rama chary Rachakonda
(Master in Accounts & high court Advocate)
(8545 Points)
Replied 21 February 2021
The main components of the cash flow statement are:
- Cash from operating activities
- Cash from investing activities
- Cash from financing activities
- Disclosure of noncash activities is sometimes included when prepared under the generally accepted accounting principles (GAAP).
CA. Sourav Sarkar
(Chartered Accountant )
(24588 Points)
Replied 22 February 2021
It will be termed as Net cash flows
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