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Cash Flow

The document outlines a cash flow statement using the indirect method, detailing adjustments for non-cash items to calculate net cash from operating activities. It also describes investing and financing activities, culminating in the net change in cash to determine the ending cash balance. Various figures related to accounts receivable, inventory, and cash balances are presented throughout the document.

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Delia Remerata Elmido
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11 views7 pages

Cash Flow

The document outlines a cash flow statement using the indirect method, detailing adjustments for non-cash items to calculate net cash from operating activities. It also describes investing and financing activities, culminating in the net change in cash to determine the ending cash balance. Various figures related to accounts receivable, inventory, and cash balances are presented throughout the document.

Uploaded by

Delia Remerata Elmido
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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28000

34000
24000
42000
100000

105000

24000
1000
20000
45000

24000
21000

34000
24000
1000 1000
20000 20000
7000 21000
86000 5000
15000 16000
71000
24000
13000
21000 16000 -5000
55000 1000
20000
40000 -50000
7000
33000

1000
20000
-5000
16000

20000
8000
1000
29000

30000
In this example,
the cash flow
statement starts
with the net
income figure and
then adjusts it for
non-cash items
(like depreciation
and provisions for
bad debts) to
arrive at the net
cash provided by
operating
activities.
Investing activities
include the
purchase and sale
of assets and
investments, while
financing activities
involve
transactions with
shareholders and
lenders, such as
issuing stock or
taking out loans.
Finally, the net
change in cash is
calculated to
determine the
ending cash
balance.
Indirect method
Increase in Account receivable -5000
Decrease in inventory 1000
increase in accouns payable 20000

increase in plant -30000


decrease in furniture 8000

Increase in capital
increase in cash

cash beginning 6000


cash ending 13000

note the drawings and profit are already calculated in the ending c

210000
34000
21000 223000
34000

1000 270000
8000 200000
20000
13000 42000

5000
30000 35000
41000
8000
12000
70000 21000
-50000 55000
8000
24000 -42000
1000
8000
13000 132000
34000 35000
80000 112000
55000 34000
24000
5000 224000 1000
30000 132000 20000
20000 79000
55000 15000
132000 64000
25000 55000
35000 55000
112000 8000
1000

34000
24000 64000
1000 -24000
20000 8000
79000 48000
15000
64000

20000
20000
1000
41000

2000
10000
50000
5000
67000
-28000
16000

-22000

13000
7000

7000

y calculated in the ending capital

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