Main steps in Accounting Work Required?

List the main steps in the accounting work required if the indirect method is used.

If the indirect method is used, profit before tax is adjusted as follows:
1.Non-cash expenses such as depreciation are added back.
2.Non-cash income is subtracted.
3.Increases in inventories, trade receivables and prepayments are subtracted. Decreases in these items are added.
4.Increases in trade payable and accrued expense are added. Decrease in these items are substructure.
5.Any items of income or expense which are included in the profit but which are derived from investing or financing activities are subtracted (income) ore added (expenses).

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