Two page handout describing how to create a cash flows statement using the indirect method.Full description
This will be very helpful for Anna University MBA Examination. I Did M.B.A 2011-2013 at Jei Mathaajee College of Engineering (Affiliated to Anna University).
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12 Month Cash Flow Statement
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North Mountain Nursery Inc Statement of Cash flows Cash flow using Indirect methood Net Income
Add. Depreciation
1 06 30 0 20 00 0
Less Increase in A/C receivable Less Increase in Inventory
-4 5 0 0 0 -1 5 3 0 0
Add Inc in A/C Payable Less Utility Payable Add.Salary and wages liability Add.Income Tax Payable
20 00 0 -7 5 0 25 0 15 0 85650
Investment Add Profit on sale of assets
Add Increase in Purchase of equipment
Financial activities Less Loans paid
Less dividends paid
25 00 0 -7 5 0 0 0 -50000
-1 8 0 0 0 -2 0 0 0 0 -38000
Remarks
Non Cash expenses should be deducted for preparing the cash flow statement. Depreciation is a non cash expense Less Increase in current assets(700000-655000). Since there is no movement of cash, account receivable should bededucted Less Increase in current assets. Cash is paid to acquire this Plus Increase in current liabilities. Cash is not paid hence balance in acc payable should be added opening bal is 19000; closing bal is 18250; so the difference is paid in cash Plus Increase in current liabilities. Cash is not yet paid Plus Increase in current liabilities. Cash is not yet paid for tax
Cash receipt as a result of sale of assets The is cash outflow due to this investment activity
Loan amount is paid in cash. Hence there is cash outflow Dividends are paid in Cash. Hence there is cash outflow
Cash flow from Operating Activitis
85650
Cash flow from Investment Activities
-50000
Cash flow from Financial activities
-38000
Net cash flow during the year
-2350
Opening Cash balance Dec31, 2005
47950
Closing cash balance Dec 31, 2006
45600
with the initial cash balance + the net cash flow during the year.