Under head example sentences

The methology of working out the net cash flow (or use) from all the three activities for an accounting period has been explained in details and a brief format of Cash Flow Statement has also been given in Figureure However, while preparing a cash flow statement, full details of inflows and outflows are given under head including the net cash flow (or use) arise there from.'Discount on the Issue of Shares Account', having a debit balance, denotes a loss to the company and is shown on the asset side of the company's balance sheet under heading 'Miscellaneous Expenditure'.