Chapter 3: Cash flow statement
Skeletons
Cash flow statement for year ended ______________________________
note R
Cash effects of operating activities
Cash generated from operations 1
Interest paid ALWAYS in brackets
( )
Interest received NEVER in brackets
Dividends paid 3
( )
Income tax paid 4
( )
Cash effects of operating activities Fixed assets and fixed deposits
Tangible assets purchased 5
ALWAYS in brackets – paid for asset – outflow ( )
Proceeds from sale of fixed asset
NEVER in brackets – inflow
Fixed deposit matured
NEVER brackets – we received the money – outflow
Fixed deposit placed ALWAYS brackets – we paid the money - outflow
( )
Cash effects from financing activities
Loans and shares
Proceeds from shared issued NEVER in brackets
If shares have been repurchased → reconstruct OSC account
Repurchase of shares Outflow – ALWAYS brackets
OSC and retained income amounts (bank amount) ( )
Loan repayment Outflow – paid the money – ALWAYS brackets
( )
Proceeds from long term loans
Inflow – received the money – inflow
Net change in cash and cash equivalents 2
Cash and cash equivalents – beginning of year 2
Cash and cash equivalents – end of year 2
Skeletons
Cash flow statement for year ended ______________________________
note R
Cash effects of operating activities
Cash generated from operations 1
Interest paid ALWAYS in brackets
( )
Interest received NEVER in brackets
Dividends paid 3
( )
Income tax paid 4
( )
Cash effects of operating activities Fixed assets and fixed deposits
Tangible assets purchased 5
ALWAYS in brackets – paid for asset – outflow ( )
Proceeds from sale of fixed asset
NEVER in brackets – inflow
Fixed deposit matured
NEVER brackets – we received the money – outflow
Fixed deposit placed ALWAYS brackets – we paid the money - outflow
( )
Cash effects from financing activities
Loans and shares
Proceeds from shared issued NEVER in brackets
If shares have been repurchased → reconstruct OSC account
Repurchase of shares Outflow – ALWAYS brackets
OSC and retained income amounts (bank amount) ( )
Loan repayment Outflow – paid the money – ALWAYS brackets
( )
Proceeds from long term loans
Inflow – received the money – inflow
Net change in cash and cash equivalents 2
Cash and cash equivalents – beginning of year 2
Cash and cash equivalents – end of year 2
