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Statement of Cash Flows (Operating (Anything related to the company's…
Statement of Cash Flows
Three major categories:
- Operating
- Investing
- Financing
Operating
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Cash received from customers, ex. sales revenue
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Wage payments to employees, ex. salaries payable
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Financing
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Cash gained by issuing stocks/equity, bonds
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Formatting
Header:
Operating Activities
Cash Received (from entity)
Cash Paid (to entity)
Cash paid for interest
Cash paid for taxes
Net cash flow from operating activities
Investing Activities
Cash used for purchase of PPE
Cash gained by sale of PPE
Net cash flow from investing activities
Financing Activities
Cash received from loans
Cash paid for dividends
Net cash flow from investing activities
Net change in cash flow
Cash balance at start of period
Cash balance at end of period
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Indirect Assessment of Cash Flow: Start with Net Income, add depreciation/amortization, and losses. Subtract gains, accrued (uncollected revenue). ±changes in current assets