Statement of Cash Flow

aree.t@bu.ac.th

Abstract

At present, it is undeniable that accounting plays an important part in all professions, from large-sized company to
small-sized coffee shops, They all must have a daily income and expense report to reflect profits and losses in their business.
In large-sized business, not only the executives use accounting data for decision making, but the employees also see an
importance of the data as well. Reliable and correct accounting data can be used for future planning. Moreover, accounting
data might be an indicator of success and business growth, and one of the important accounting data comes from
financial statements.
(Financial Statements)




1. (Balance Sheet)
2. (Income Statement)
3. (Retained Earning Statement)
4. (Statement of Cash Flow)



Executive Journal

43

1.
2.
3.

4.

5.
6.

7.
8.
9.

(Cash Inflow)
(Cash Outflow)
3
1. (Operating Activities)


/










44 Executive Journal

 2. (Investing Activities)











3. (Financing Activities)

1. (Direct Method)

2. (Indirect Method)

2
2

Executive Journal

45

31
:

25x2
25x1

50,000
25,000

28,800
27,600

(2,780)
(1,380)

40,000
54,000

8,000
16,000

400,000
320,000

148,000
140,000

(32,400)
(28,000)

320,000
400,000

959,620
953,220

46

Executive Journal

30,000
32,000
3,000
6,000

33,200
8,000
3,580

260,000

466,000

520,000
108,620
959,620

360,000
82,440
953,220

1 31 25x2
:

600,000


340,000


260,000

-
12,400

1,400

14,400

48,000

12,800

7,000

48,000
144,000


116,000


8,000


108,000


7,000


101,000


30,300


70,700

1. 44,520
2. 1 25x2 40,000 32,000
24,000 8,000
3. 30 25x2 32,000

Executive Journal

47

 (Direct Method)

1 31 25x2
:
()

598,800
(329,200)
(6,400)
(53,000)
(12,800)
(7,000)
(48,000)
(7,000)
(27,880)

107,520

(80,000)
24,000
(16,000)
80,000

8,000

(206,000)
160,000
(44,520)

(90,520)
25,000
25,000
50,000

48

Executive Journal

598,800
329,200

6,400
53,000
27,880
80,000
16,000

600,000 1,200
340,000 14,000
3,200
14,400 8,000
48,000 5,000
30,300 2,420
400,000 320,000
148,000 40,000
140,000
32,000

 80,000 400,000 320,000

206,000 466,000 260,000

160,000 520,000 360,000
(Indirect Method)

1 31 25x2
:
()

108,000

(1,200)
14,000
8,000
(3,200)
(5,000)
1,400
12,400
8,000
(7,000)
(27,880)

(480)
107,520

(80,000)
24,000
(16,000)
80,000

8,000

(206,000)
160,000
(44,520)

(90,520)
25,000
25,000
50,000

Executive Journal

49

50

Executive Journal

. (2544).
= Statement of cash flow [and]
accounting for cash ( 2). :
.
. (2551). -
= English-Thai dictionary of cash flow
statement terms. : .
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7 ( 2552) .
: ....
Coyle, B. (2000). Cash Flow Control. Canterbury: CIB.
Engler, C. (1988). Managerial Accounting : Statement of
Cash Flows Edition. Homewood, Ill.: Irwin.
Finnerty, J.E. (1986). Planning cash flow : a problem-solving
approach. N.Y.: AMACOM.
Lee, T.A. (1984). Cash Flow Accounting. Berkshise: Van
Nostrand Reinhold.
Sorter, G.H. (1990). Financial Accounting: An Events and
Cash Flow. N.Y.: McGraw-Hill.