In Step 2 ,we are just tallying Sources and Uses of Cash
Hence,we have put Increase in All Assets under Uses (including cash,bank,fd)
But Later in Step 3
we have removed Increase in Cash,Bank and FD as should correctly be the case
Of course with practice, you can skip Step 2 and do directly Step 3
Written on July 5, 2016, 6:34 p.m.