statement of cash flows

what are the three main headings in order

cash flow from operating activities, cash flow from investing activities, cash flow from financing activities

what are the three subsections within cash flow for operating activities

profit before tax and adjustments for: , operating cash flow before working capital changes then a list, interest and tax paid

what is included in the adjustments for in section 1A. are they added or subtracted

depreciation (add), gain for equipment of sale (subtracted), interest expense (add)

what is included in section 1B - working capital changes

increase in inventory, trade recievables, trade payables. opposite to usual. think about it 

what is included in section 2 - cash flow from investing

purchases of property plant and equiptment , purchase of investments, proceeds from sale of equipment

what is included in section 3 - finaicning activities

proceeds of issue of share cap, bank loan, dividends paid 

what goes at the bottom of statement of cash flwos

net increase/decrease of cash and cash equivalent, c and c equivalent and start of period, c and c equivalent and end of period