International Journal of Commerce and Management Research

ISSN: 2455-1627

Vol. 2, Issue 9 (2016)

A comparative study on cash flow statements of State Bank of India and ICICI Bank

Author(s): Kulbir Singh
Abstract: Cash flow statement is a statement which states the inflows and outflows of cash and cash equivalents in an organization during a specified period of time. According to AS-3, an enterprise should prepare cash flow statement and should present it for each period for which financial statements are prepared. A statement of cash flow reports cash receipts and payments classified according to the entities, major activities-operating, investing and financing during the period. It explains the causes for the changes in the cash balance. Cash flow statement helps in cash control, cash management and helps the investor in analyzing the cash flow statement. In Present paper, a comparative study has been undertaken between two banks: state Bank of India and ICICI Bank.
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