Cash flow statement for the period ended 20X2

Cash flow from OPERATIONS

cash inflow due to receipts from customers 30150 Sundry Deptors
cash outflow due to cost of sale -26690 Sundry Creditors
admin & sell -910
insurance proceeds 140
tax -860
COGS / inventory utilisation
CASH FLOW FROM OPERATIONS 1830
begg year inventoryu
end of year inventory
Cash flow from Investing activities inventory bought
investment income 200
dividend income 160
cash outflow due to purchase of P & M -350 creditors at beg
cash inflow due to sale of P & M 20 creditors at end of year

CASH FLOW FROM INVESTMENTS 30

last yr FA
Current year FA
Cash flow from financing activity
cash inflow due to issues of shares 250
cash inflow due to new debt 250
cash outflow due to repayment of old debt -180
cash outflow due to interest payment -270
dividends paid -1200

CASH FLOW FROM FINANCING -1150

net cash flow 710

begg cash and cash equivalent 160
cash at the end of the year 870
cash at the end of year 200
marketable security at the end of the year 670
870
 26000

1950 24050
900 24950
24950

1890 26840 26840

150 26690 26690

2010 150000
1910 2260 350
2180 2180 -80 2015 gross value 150000
270 270 accu dep 37500
NET BLOCK 112500

Interest 1040 250 1290

270 400 1110 180
170 70 70
100
270

160
870
710