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  • Handout 2 - Cashflow Diagram

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    catalina_harpalete
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    Profit capital amount used should be profit before tax - sole trader accounts only additional capital is taken into account. Company accounts any increase in share capital taken into account Drawings the full amount for the year is used (not the change) depreciation change in depreciation is always an outflow.

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    Profit capital amount used should be profit before tax - sole trader accounts only additional capital is taken into account. Company accounts any increase in share capital taken into account Drawings the full amount for the year is used (not the change) depreciation change in depreciation is always an outflow.

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    Attribution Non-Commercial (BY-NC)
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    7 views2 pages

    Handout 2 - Cashflow Diagram

    Uploaded by

    catalina_harpalete
    Profit capital amount used should be profit before tax - sole trader accounts only additional capital is taken into account. Company accounts any increase in share capital taken into account Drawings the full amount for the year is used (not the change) depreciation change in depreciation is always an outflow.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    INFLOWS

    PROFITS

    CASH FLOW STATEMENTS

    OUTFLOWS
    LOSSES

    SALES OF FIXED ASSETS

    PURCHASE OF FIXED ASSETS

    DECREASE IN STOCK

    INCREASE IN STOCK

    CAPITAL INTRODUCED

    DRAWINGS OR DIVIDENDS

    LOANS RECEIVED

    LOANS REPAID

    INCREASE IN CREDITORS

    DECREASE IN CREDITORS

    DECREASE IN DEBTORS

    INCREASE IN DEBTORS

    Business Accounting

    Out 5

    NOTES Profit Capital amount used should be profit before tax - sole trader accounts only additional capital is taken into account - company accounts any increase in share capital taken into account Drawings the full amount for the year is used (not the change) Dividends/ full amount from year 1 is the figure that would result in a Taxation cash movement in year 2 Depreciation change in depreciation is always an inflow

    Business Accounting

    Out 5

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