Scribd Logo
Upload

Welcome to Scribd!

  • Income Statement: Sources

    Uploaded by

    Irish Alon
    10 views6 pages
    This document provides an overview of cash flow sources and uses. It discusses how cash flow is derived from the income statement, balance sheet, and owner's equity. Specifically, it notes that cash flow comes from (1) income, (2) current assets other than cash and current liabilities, (3) fixed assets, investments, and long-term liabilities per the balance sheet, and (4) owner's equity for sole proprietorships and partnerships. The document then provides a template for a cash flow statement, outlining the sources and uses of cash from operating, investing, and financing activities.

    Original Description:

    cash flow

    Original Title

    Cash Flow Lecture

    Copyright

    © © All Rights Reserved

    Available Formats

    XLS, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This document provides an overview of cash flow sources and uses. It discusses how cash flow is derived from the income statement, balance sheet, and owner's equity. Specifically, it notes that cash flow comes from (1) income, (2) current assets other than cash and current liabilities, (3) fixed assets, investments, and long-term liabilities per the balance sheet, and (4) owner's equity for sole proprietorships and partnerships. The document then provides a template for a cash flow statement, outlining the sources and uses of cash from operating, investing, and financing activities.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    10 views6 pages

    Income Statement: Sources

    Uploaded by

    Irish Alon
    This document provides an overview of cash flow sources and uses. It discusses how cash flow is derived from the income statement, balance sheet, and owner's equity. Specifically, it notes that cash flow comes from (1) income, (2) current assets other than cash and current liabilities, (3) fixed assets, investments, and long-term liabilities per the balance sheet, and (4) owner's equity for sole proprietorships and partnerships. The document then provides a template for a cash flow statement, outlining the sources and uses of cash from operating, investing, and financing activities.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 6

    Cash Flow lecture

    Sources
    Income Statement
    I/S
    I/S 1

    Balance Sheet
    Current assets 2
    other than cash

    current liabilities

    Fixed assets

    Investments

    Longterm liab
    Stockholders' Equity

    Owner'sEquity
    Single proprietorship
    Partnership
    X Company
    Cash Flows Statement
    Date
    Cash from Operating Activities (indirect method)
    Net Income
    Adjustments for noncash items:
    + Depreciation
    + Amortization of intangible A
    + Amortization of bonds discount
    -Amortization of bonds premium
    - Gain on sale of F/A
    +Loss on sale of FA
    -Gain on sale of investment
    +Loss on sale of investment

    Adjustments for current activities


    - increased in any current asset itemized
    + decreased in any current asset itemized

    +increased in any current liabilities itemized


    -decreased in any current liabilities itemized

    Exempt: marketable securities - (investment)

    Net cash used (Provided) by operating activities


    note: used if negative; provided if positive

    Cash from Investing activities


    + sale of fixed assets
    - purchased of fixed assets
    + sale of investments
    - purchased of investments
    stocks of other companies
    bonds of other companies
    -Purchased intangible assets
    patents, copyrights, franchise
    land for future use
    Net cash used or (Provided) by investing activities

    Financing activities
    + borrowings (long-term)
    - payments of loans
    Note; Will not include interest

    + issuance of stocks(common/preferred)
    - payment of dividends
    - purchased of treasury stocks
    + Proceeds from sale of treasury stocks

    + additional investments (single prop)


    - withdrawals (single prop.)

    Net cash used or (provided) by financing activities


    Decreased in cash
    Add: beginning cash
    Ending cash

    Beginning cash 100,000


    Ending cash 60,000
    Difference (dereased) 40,000
    10,000

    40,000
    -90,000
    -40,000
    100,000
    60,000

    You might also like