FUNDAMENTAL

RELATIONSHIP
BETWEEN SFP, SCI, SCE AND CFS
Aside from the general ledger,
the SFP of the preceding period
can also provide the beginning
cash balance that is listed on the
CFS. The operating activities, on
the other hand, can be lifted
from the SCI, but the data should
be modified based on noncash
transactions carried in the SFP.
Financing activities and
investing activities are obtained
from the SFP and SCE. In turn,
the end result of the CFS, which
is the ending balance of cash, is
reflected in the SFP of the
current reporting period.
FUNDAMENTAL RELATIONSHIP
OPERATING
SCI
ACTIVITIES

CASH INVESTING
ACTIVITIES
SFP
FLOW
STATEMEN &
T
FINANCING
ACTIVITIES
SCE
GROUP 5
Culala, Rochelle Mae T.
De Guzman, Katrina
Delos Santos, Dhea JEAN E.
Ferranco, Karen Mae M.
Santos, Darlene Anne v.