Please enable JavaScript.

Coggle requires JavaScript to display documents.

Statement of Cash Flows, Direct Method, Interpretation of cash flow,…

- - - - Direct
        
        Cash receipts - Cash payments = Net cash
      - Indirect
        
        Net profit - Non-cash items = Net cash
- - - - Rev
      - Exp
    - - CA
        
        R
        
        Prepay
      - CL
        
        P
        
        Accrual
  - - - NCA
    - - Gain/Loss
  - - - L
        
        Loan
        
        Divi P
      - Eq
        
        Share issued
        
        Divi
- - - - = Cost of sale + increase Inv. (- decrease Inv.) + decrease AP (- increase AP)
    - - OpExp excluding Dep. = + increase PrepaidExp (- decrease PreExp) + decrease Accrued ExpPayable (- increase AccrExpP)
    - - = Income tax Exp + decrease Income tax P (- increase ITP)