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AC13 Cashflow - Coggle Diagram
AC13 Cashflow
Operating
Direct
Payment to Suppliers
Beginning A/P + Purchases - Ending A/P
Purchases = COGS + Ending inventory - Beginning Inventory
Payment for Operating Expenses
Beginning Other Payables + (Operating Expenses less non-cash items) - Ending Other Payables
Receipts from Cusomers
Beginning A/R + Sales - Ending A/R
Indirect
Net Profit before tax
Add
Depreciation/Amortisation
Loss on Disposal
Interest Expense
Subtract
Gain on Disposal
Working capital changes
Current Assets
Increase
Outflow
Decrease
Inflow
Current Liabilities
Increase
Inflow
Decrease
Outflow
Interest expense paid
Beginning Interest Payable + Interest Expense - Ending Interest Payable
Purpose
Explain
Changes
Sources
Uses
Evaluate
Ability
Generate Cash
Pay dividends
Meet obligations
Net Profit vs Net Cash
Investing
Financing
Financing
Share Capital
Bank Loans
Investing
Non--current Assets
Statement of Cash Flows