there are numerous pro forma's around but you will invariably find yourself amending the contents to suit your specific needs.

Also there are issues over what you decide to put where such as interest which can quite legitimately be an operating, financing or investing cashflow or a combination of them dependant upon what you are trying to state.

How comfortable are you with cashflow statements? Do you need to study them before finding a pro forma? If so, the Kaplan study texts for ACCA papers F7 and P2 are really good and also the Opentuition paper P2 lectures on group cashflows which really helped Neil (spamkebab) get a grip on them.

Might be worth noting that there are also different starting points for a cashflow statement and also the UK GAAP Cashflow statement is very, very, very different to the cashflow statement under IFRS so depends what standards you are working to as to what you need (for reference the standrads are (respectively) FRS1 and IAS7).

I know that didn't help at all but the question contained too little information for a simple direct answer.

As a complete aside, do you write the questions on a phone or something because I notice that they are always very short and to the point with no word wasted.

your best bet then would be listening to the P2 lectures on group cashflow statements on opentuition.

there are four lectures and you can do the lot in a single sitting which will take a couple of hours out of your life but you will come away thinking. Now why did I think that was difficult?

The lecturer is very good if prone to going off at an angle sometimes and doing things like complimenting people on the new hair styles but all in all probably the best lecturer that I've encountered with a very down to earth approach coming from being a chartered accountant rather than only ever having been a lecturer and done the theory but never been exposed to the front line of the profession.

I'm affraid with Cashflow statements there's no real shortcut, only some books / webcasts being much better than others and to my mind first and second positions go to Opentuition and Kaplan P2 study text respectively.

Hope that helps and sorry that it's not an answer in itself but this one's quite a big subject,

kind regards,

Shaun.

Hi,

no costs at all.

you need to become a member (free and no credit cards or anything) to get the course notes but the lectures are available even without membership.

Here's a link to their site :

http://opentuition.com/acca/

I think that the general reaction when people find this is along the lines of "How the hell did I not know of this before!".

Besides ACCA they also cover some AAT, ICAEW, CIMA, CAT and CPA but nothing to the level of the ACCA coverage.

They have a forum but people don't always answer posts and I think that some of the groups don't like outsoders (so a bit of a training ground there for Aweb lol). but forgetting the forum the ACCA lecturs are excellent.

HTH,

Shaun.