Cash Flows

Operating Financing
Activities
Activities Activities
Classification

Investing
Activities
Operating Activities

Is a key indicator of which the operations of the entity have generated

sufficient cash flows to:
• Repay loans
• Maintain operating capability
• Pay dividends
• Make new investments without recourse to external sources of
financing
Cash inflows for OA include the following:
Cash receipt:
• Sales of goods
• rendering of services
• royalties, fees, commissions and other revenues
• insurance entity for claims, annuities and other policy benefits
• contracts held for dealing or trading purposes

Cash refunds of income taxes unless they can be specifically indentified

with financial and investing activities
Cash Outflows for OA include the following
Cash payments:
•suppliers for goods and services
•to and on behalf of employees
•operating expenses
•insurance premiums
•income taxes unless they can be specifically identified with financing
and investing activities
The records of Mountain park company showed the following information for the
year ended December 31, 2015:

Sales Revenue(60% represents cash sales) 8,000,000

Collection received from customers 1,000,000

Rental Income(80% cash collected) 500,000

Employee's salaries for the year(90% paid) 3,000,000

Payment to Suppliers 800,000

Other operating expenses(10%
Accrued) 700,000

Required: Determine the net cash provided used by operating activities for year
2015.
 Investing activities

They arise from:

•Acquisitions
•Disposal of long term assets
•Other investments not included in the cash Equivalent

Why is it Important to have a separate disclosure of cash flows arising from

investing activities?

It represents the extent to which expenditures have been made for resources
intended to general future income and cash flow.
Cash Inflows from investing activities will include the following:

a. Cash receipts from:

• Sale of PPE
• Intangible
• Other long term assets

b. Cash receipts from:

• Sales of equity or debt instruments of other entities
• Interest in joint ventures
c. Cash receipts from:
•Repayment of advances
•Loans made to other parties other than advances of loans of financial
institution

d. Cash receipts from:

•Future contracts
•Forward contracts
•Option contracts
•Swap contracts

Excepts when contracts are held from dealing or trading purposes, or

the receipts are classified as financing activities
Cash Outflows from investing activities would include the
following:

a. Cash receipts from:

• To acquire PPE
• Intangible
• Other long term assets

b. Cash payment:
• To acquire of equity or debt instruments of other
entities
• Interest in joint ventures
c.
• Cash advances
• Loans made to other parties other than advances of loans of
financial institution

d. Cash payments:
• Future contracts
• Forward contracts
• Option contracts
• Swap contracts

Excepts when contracts are held from dealing or trading purposes, or

the receipts are classified as financing activities
Cash inflows for OA include the following:
Cash receipt
• Sales of goods
• rendering of services
• royalties, fees, commissions and other revenues
• insurance entity for claims, annuities and other policy benefits
• contracts held for dealing or trading purposes

Cash refunds of income taxes unless they can be specifically

indentified with financial and investing activities
1
 Quotations are commonly printed as a means of
inspiration and to invoke philosophical thoughts from
the reader.
You can also split your content
White
Is the color of milk and fresh
snow, the color produced by the
combination of all the colors of
the visible spectrum.
Black
Is the color of coal, ebony, and of
outer space. It is the darkest
color, the result of the absence of
or complete absorption of light.
BIG
CONCEPT
Bring the attention of your
audience over a key concept
using icons or illustrations
In two or three columns

Yellow Blue Red

Is the color of gold, Is the colour of the Is the color of blood,
butter and ripe lemons. clear sky and the deep and because of this it
In the spectrum of sea. It is located has historically been
visible light, yellow is between violet and associated with
found between green green on the optical sacrifice, danger and
and orange. spectrum. courage.
A picture is worth a thousand
words

A complex idea can be

conveyed with just a single
still image, namely making
it possible to absorb large
amounts of data quickly.
Want big impact?

Use big image

Use charts to explain your
ideas

White Gray Black

Or use diagrams to
explain complex ideas

Text Title
01 Place your own text here

Text Title
02 Place your own text
here

Text Title
03 Place your own text
here

Text Title
04 Place your own text
here

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And tables to compare data

A B C

Yellow 10 20 7

Blue 30 15 10

Orange 5 24 16
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Maps
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That’s a lot of money

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Let’s review some concepts

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and the Is the color of blood, and because of
lemons. In the spectrum of visible deep sea. It is located between this it has historically been
light, yellow is found between green violet and green on the optical associated with sacrifice, danger
and orange. spectrum. and courage.

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and the Is the color of blood, and because of
lemons. In the spectrum of visible deep sea. It is located between this it has historically been
light, yellow is found between green violet and green on the optical associated with sacrifice, danger
and orange. spectrum. and courage.
You can copy&paste graphs from Google Sheets
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