Alrarian Company

Cash Flow Statement

For the Year Ended December 31, 2019

CASH FLOW FROM OPERATING ACTIVITIES

Net Income ₱ 250,000.00
Adjustments:
Depreciation 40,000.00
Increase in Accounts Receivable -60,000.00
Decrease in Inventory 25,000.00
Decrease in Prepaid Expense 10,000.00
Decrease in Accounts Payable -35,000.00
Net Cash Flow from Operating Activities ₱ 230,000.00

CASH FLOW FROM INVESTING ACTIVITIES

Sale of equipment 20,000.00
Purchase of land -370,000.00
Aquire patents -80,000.00
Net Cash Flow from Investing Activities -430,000.00

CASH FLOW FROM FINANCING ACTIVITIES

Additional Investment of the owner Ms. Angel 150,000.00
Drawing of Ms. Angel -30,000.00
Net Cash Flow from Financing Activities 120,000.00

Net Decrease in Cash -₱ 80,000.00

Add: CASH BALANCE JANUARYY 01, 2019 520,000.00
CASH BALANCE, DECEMBER 1, 2019 ₱ 440,000.00