Cash Flow Statement

[USD $ millions] 5 4 3 2 1
Date 12/18/2020
2015 2016 2017 2018 2019
Operating Cash Flow
Net Earnings 3,900 12,500 22,500 27,450 29,000
Plus: Depreciation & Amortization 18,500 17,900 16,500 15,400 15,500
Less: Changes in Working Capital 8,500 1,600 1,300 1,200 950
Cash from Operations

Investing Cash Flow

Investments in Property & Equipment 12,000 12,000 12,000 12,000 12,000
Cash from Investing

Financing Cash Flow

Issuance (repayment) of debt - - (15,000) - -
Issuance (repayment) of equity 160,000 - - - -
Cash from Financing

Net Increase (decrease) in Cash

Opening Cash Balance -
Closing Cash Balance
Example: Make an asset schedule. Assuming asset is having a depreciable life of 6 years. Calculate depreciation using double
method for this asset

Assumptions

Value of Asset $2,000.0

Salvage Value $250.0
Life of the asset 6

2014 2015 2016 2017 2018 2019

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6

Opening Balance -
Additions 2,000.0 - - - - -
Depreciation 666.7 444.4 296.3 197.5 131.7 13.4
Closing Balance
culate depreciation using double declining balance
Example: Following example use OFFSET function to find the total sales and individual café sales in a month.
Also, find out the total sales in an year from all the cafes

Assumptions

Month Selected 4

Restaurant Sales Café 1 Café 2 Café 3 Café 4

January $5,000 $10,000 $3,000 $2,000
February 3,000 9,000 3,250 3,000
March 2,540 9,500 2,500 3,050
April 4,000 8,500 2,050 5,000
May 4,500 3,000 2,300 4,500
June 2,050 3,505 2,500 3,250
July 1,505 6,000 3,005 6,000
August 1,900 6,250 5,600 6,500
September 3,000 1,505 5,560 7,000
October 3,205 3,000 5,000 7,500
November 3,250 3,500 4,500 7,450
December 3,600 2,560 4,890 6,520

Total Café 1 Café 2 Café 3 Café 4

Total Sales (month)

Sales from Café 2 & Café 3

Total Sales (year)

les in a month.

Café 5
$7,000
7,009
8,005
8,050
7,000
7,055
8,055
8,540
7,540
9,560
9,500
9,850

Café 5