Cash Flow Statement (Indirect Method) – Accounting Summary & Calculation Template

This document is a reusable cash flow calculation template designed for accounting students and exam preparation. It provides a step-by-step framework for preparing a cash flow statement using the indirect method, including: Adjustments to profit before tax for non-cash items Changes in working capital (receivables, payables, inventory) Operating activities layout Investing activities layout Financing activities layout All calculations use placeholders; no specific figures are included, making this template fully adaptable for different exercises or practice questions. This template is intended as a study aid and revision tool, helping students understand the process and structure of the cash flow statement without providing direct answers to any specific exams.