Cash flow Statements
Cash flow statements : A financial statement that shows the inflows andoutflows of cash
and cash equivalents over a
specific period.
3. sections
E
Activities It provides
Operating
↳
insights into
Company's
a
↳
Investing Activities liquidity , solvency ,
and overall
financing Activities financial health by hav
↳
detailing
Cash is and used
generated
Compare the figures for the
current with those of the past year.
year
The Cash flow statement will :
Reflect a summary ofall the cash received and paid during a financial period
-
.
Provides information to the users of company financial statements
-
the degree of risk
Identify
-
Identify the ability of the
company to
generate profits and favorable cash flows
-
CASH FLOW STATEMENT -
format
Cash flow from x
Operating Activities
Cash * NOTE #
generated from operations
·
Interest paid C &
·
Dividends paid *
paying C &
·
Income tax paid (Brackets) # C (
Cash flaw from Investing activities Y
proceeds from sale of asset (selling price)
·
·
Purchase from non-current assets C &
·
(Incdec in fixed deposits
Cash flow from financing activities Z
·
proceeds from issue of shares
·
Repurchase of shares (retained income + OSCamnt) ( 7
CRepayment/proceeds of capital portion of loan
·
↳ take cut interest , only repayment .
amnt
Net change in Cash/cash equivalents (bld-cd)x + y + z
cash and cash equivalents : of
beginningyear
~
-
amounts From TB
cash and cash equivalents : end of m
year
, Operating Activities
income-earning activities of the company
main
·
Directly related to the main objective of a company
·
Cash generated
by operating activities indicator of company's success
·
>
-
a
and
e
g: Buying selling stock
-
Wantn
.
Paying Creditors Have X
-
Receiving payment from Debtors
-
Net profit
Paying all the expenses Want
-
X
after tax
Paying SARS for tax have
-
Paying shareholders dividends &
-
net profit
after tax%
Cash flow from x
Operating Activities
Cash
#
XXX
generated from operations
·
Interest paid [interest from loan) 125000 &
Dividends paid * C 500 & *
paying
·
·
Income tax paid (Brackets) # C ( *
J
NOTE
profit before
3
tax XXX
mis
·
: Depreciationsense (income statement amounts
XXX
XXX add all
amnts
6 [
Operating profit before change in working Capital =
XXX
XXX OR(XXX)
1
& Inc/dec XXX
in
inventory
&
(Inc)/dec in debtors &
workina XXX
Inc/(dec) in creditors *
XXX
& paid creditors
Increasing = Brackets total *
brackets &
Decreasing = no XXX + XXX
Take amount only for creditors/
debtors Li e
Hole that is not
. .
everything
already used
cash flow statement
in
in i This yr- last yo
to find if inc/dee
Cash flow statements : A financial statement that shows the inflows andoutflows of cash
and cash equivalents over a
specific period.
3. sections
E
Activities It provides
Operating
↳
insights into
Company's
a
↳
Investing Activities liquidity , solvency ,
and overall
financing Activities financial health by hav
↳
detailing
Cash is and used
generated
Compare the figures for the
current with those of the past year.
year
The Cash flow statement will :
Reflect a summary ofall the cash received and paid during a financial period
-
.
Provides information to the users of company financial statements
-
the degree of risk
Identify
-
Identify the ability of the
company to
generate profits and favorable cash flows
-
CASH FLOW STATEMENT -
format
Cash flow from x
Operating Activities
Cash * NOTE #
generated from operations
·
Interest paid C &
·
Dividends paid *
paying C &
·
Income tax paid (Brackets) # C (
Cash flaw from Investing activities Y
proceeds from sale of asset (selling price)
·
·
Purchase from non-current assets C &
·
(Incdec in fixed deposits
Cash flow from financing activities Z
·
proceeds from issue of shares
·
Repurchase of shares (retained income + OSCamnt) ( 7
CRepayment/proceeds of capital portion of loan
·
↳ take cut interest , only repayment .
amnt
Net change in Cash/cash equivalents (bld-cd)x + y + z
cash and cash equivalents : of
beginningyear
~
-
amounts From TB
cash and cash equivalents : end of m
year
, Operating Activities
income-earning activities of the company
main
·
Directly related to the main objective of a company
·
Cash generated
by operating activities indicator of company's success
·
>
-
a
and
e
g: Buying selling stock
-
Wantn
.
Paying Creditors Have X
-
Receiving payment from Debtors
-
Net profit
Paying all the expenses Want
-
X
after tax
Paying SARS for tax have
-
Paying shareholders dividends &
-
net profit
after tax%
Cash flow from x
Operating Activities
Cash
#
XXX
generated from operations
·
Interest paid [interest from loan) 125000 &
Dividends paid * C 500 & *
paying
·
·
Income tax paid (Brackets) # C ( *
J
NOTE
profit before
3
tax XXX
mis
·
: Depreciationsense (income statement amounts
XXX
XXX add all
amnts
6 [
Operating profit before change in working Capital =
XXX
XXX OR(XXX)
1
& Inc/dec XXX
in
inventory
&
(Inc)/dec in debtors &
workina XXX
Inc/(dec) in creditors *
XXX
& paid creditors
Increasing = Brackets total *
brackets &
Decreasing = no XXX + XXX
Take amount only for creditors/
debtors Li e
Hole that is not
. .
everything
already used
cash flow statement
in
in i This yr- last yo
to find if inc/dee