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CASH FLOW STATEMENT

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by

Diana Bonilla

on 15 November 2014

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Transcript of CASH FLOW STATEMENT

CASH RECEIPTS / PAYMENT ARE:
“Where did the money come from?"

“Where did it go?”


the basis for budgeting.
ANSWER QUESTIONS
Cash flow
# Net income


"movement of money into and out of a company"
CASH FLOW STATEMENT
the cash generated from a company’s daily operating
activities.
Operating Activities
include
buying and selling noncurrent assets
which will be used to generate
revenues over a long period of time.
Investing Activities
include borrowing and repaying money, issuing stock (equity) and paying
dividends.
Financing Activities
CASH FLOW STATEMENT
Is not afected by NONCASH transactions
Balance Sheet
Profit and loss statement
Short -Term.

Cash equivalents are short-term, highly liquid investments that are readily convertible to cash.
Components of a Cash Flow Statement
sales of their primary products or services.
Receipts of interest
Accounts receivable
Change in inventory
Payments to suppliers
Payments to employees,
Interest payments
Payment of income taxes

outflows
Inflows
Borrow funds to purchase equipment or pay off a loan.

the cash flow statement will
enable you to determine how much cash was either
generated
or
used
as a result of those transactions.
property,
plant and equipment.
Investing activities

Lending money and receiving loan payments would also be considered investing activities.
Constructing the Statement
combines information from both the Income Statement and the Cash Flow worksheet we created
using the Balance Sheet
exactly what funds were collected in the form of cash, paid
in the form of cash, and if the company actually generated cash.
Operating Activities are reported
by adjusting net income for revenues, expenses, gains, and losses that appear on the income
statement but do not have an effect on cash.
Operating Act.
(Methods)
Investing Act.
Financing Act.
changes to the cash position created by the buying or selling of
non-current assets.
reflect borrowing money and repaying money,issuing stock, and paying dividends.
where money came from and how it was used. When
analyzing cash flow, the first place to look is the cash flow from operating activities.
Full transcript