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  • Erasmus Universiteit Rotterdam (EUR)
  • FEB12007X (FEB12007X)
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Class notes

Study Notes Cash Flow Statement | FEB12007X | EUR | 2025/26

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2025/2026 Written for academic year
Institution
Erasmus Universiteit Rotterdam (EUR)
Course
FEB12007X (FEB12007X)
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Study notes to ACE the Intermediate Accounting course at Erasmus University Rotterdam. The notes cover lectures, examples, quizzes and exam knowledge (basically everything you need to know to get a good grade)

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of cash flow
Types

,Preparing cash flow statement



cash flow
.
1
Determine
change in




.
2 Determine net CFO


↳ Direct method CFO Cash revenue cash expenses same

3
-


: =




↳ Indirect method : CFO NI +
cash cash results
exp-non
= non rea
↓

3
. Determine CFI CFF AR
a e
g
.
:




2 of PPE sale
Gain/loss Adjust NI for
3
parts : on sale

sales
gain/loss and
proceed
allocate sales


proceed into CFI


Indirect method


Example Dividend = $14 , 000

, cash flow
1
.

Change in =
$49 ,
000


2 Net CF0 = 34, 000 +
5000 -

36 , 000 =
$3 ,
000


CFI asset
3 = 0 (No
long term


CFF = 60
,
000 -
14 ,
000 =
$46 ,
000




Result : Cash flow statement

, Example Net income = 134, 000




11 000 Ndep
2 Nash
>
- Net =
,

=




>
- Net = 10 000 ,


↓ AR
>
- Net = -10
, 0003 = + cash


60003 prepard
>
-
Net =
+

= ↓ cash




>
- Change = 0




>
-
Net = -35 , 000


↑ AP = ↑ cash




cash flow 37 000 49 000 -12 , 000
1
Change
-



in = =
, ,




2 CF0 = 134 , 000 + 11 , 000 +
10 000 + 10 , 000 -


6000 + 35, 000 = 194 ,
000
,




3 CFI =
-70 , 000 -


200 , 000
-


68 ,
000 =
-


338 , 000

CFF = 150, 000 -


18 , 000 = 132 , 000




① Look at the change
CFO direct/indirect method not CFI CFF
Only uses &
,

Document information

Study
International Bachelor Economics & Business Economics
Uploaded on
July 22, 2026
Number of pages
65
Written in
2025/2026
Type
Class notes
Professor(s)
Nico lehmann
Contains
All classes
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Subjects

  • cash flow statement
  • feb12007x
  • operating activities
  • investing activities
  • financing activities
  • indirect method
  • direct method
  • corporate finance
  • financial statements
  • erasmus university rotterdam

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