Arrange the following in the context of Cash Flow Statement.

A. Calculation of cash flow from Operating Activities
B. Calculation of cash flow from Financing Activities
C. Calculations of net increase/decrease in cash and cash equivalent during the year
D. Calculation of cash flow from Investing Activities
E. Calculation of net profit before tax and extraordinary item

Choose the correct answer from the options given below:

E, A, D, B, C

The correct answer is Option (4) - E, A, D, B, C.

This is the correct sequence of preparing cash flow statement-
(A) Cash flows from operating activities
(B) Cash flows from investing activities
(C) Cash flows from financing activities
Net increase (decrease) in cash and cash equivalents (A + B + C)
+ Cash and cash equivalents at the beginning
= Cash and cash equivalents at the end.

* Cash flow from Operating activities are calculated by using net profit before tax and extraordinary item so it will be calculated first.