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CASHFLOW STATEMENTS
Cash In
Funds Out
Cash goes to
Profits
Losses
Decrease in Stock
Increase in Stock
Decrease in Debtors
Increase in Debtors
Capital Introduced
Drawings/Dividends
Loans Received
Loan Repaid
Increase in Creditors
Decrease in Creditors
OPERATING ACTIVITIES
2.
INVESTING ACTIVITIES
3.
FINANCING ACTIVITIES
Operating activities
cash effects of items that enter into the determination of net profit
2) Investing activities:
involve acquiring and disposing of assets,
loans to and from other entities
3) Financing activities:
are the issue of share and various forms of debt
(debentures), and their repurchase or repayment, the
capital element of finance lease, rental payments,
commission expenses on shares, debentures, loans,
bonds or other financing
CASHFLOW
Direct method
Examine each item on the P/L account and decide how much
cash it either generated or used
Direct method
Example :
RM
Cash sales
xxx
xxx
xxx
xxx
Cash expenses
xxx
RM
xxx
(xxx)
xxx
Indirect method
X Limited
Cash Flow Statement for the year ended 31 December 20X9
RM
Cash flow from operating activities
Operating profit before taxation
Adjustments for:
Depreciation
(Profit)/Loss on sale of non-current assets
Increase/(Reduction) in the provision of doubtful debt
Operating cash flows before movements in working capital
(Increase)/Decrease in inventories
(Increase)/Decrease in trade receivables
Increase/(Decrease) in creditors
Cash generated by operations
Tax paid
Interest paid
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
(xxx)
(xxx)
(xxx)
xxx
RM
xxx
xxx
xxx
(xxx)
xxx
xxx
xxx
(xxx)
(xxx)
xxx
(xxx)
xxx
xxx
xxx
xxx
X Limited
Cash Flow Statement for the year ended 31 December 20X9
RM
RM
Cash flow from operating activities
Operating profit before taxation
xxx
Adjustments for:
Depreciation
xxx
(Profit)/Loss on sale of non-current assets
xxx
Increase/(Reduction) in the provision of doubtful
debt
xxx
Operating cash flows before movements in working
capital
xxx
(Increase)/Decrease in inventories
xxx
(Increase)/Decrease in trade receivables
xxx
Increase/(Decrease) in creditors
xxx
xxx
Cash generated by operations
xxx
Tax paid
(xxx)
Interest paid
(xxx)
(xxx)
Net cash from operating activities
xxx
X Limited
Cash Flow Statement for the year ended 31 December 20X9
RM
RM
Cash flows from investing activities
Dividends from joint ventures
Dividends from associates
Interest received
Payments to acquire non-current assets
Receipts from sales of non-current assets
Sale of business
Net cash from investing activities
xxx
xxx
xxx
(xxx)
xxx
xxx
xxx
X Limited
Cash Flow Statement for the year ended 31 December 20X9
RM
RM
Cash flow from financing activities
Ordinary dividends paid
Preference dividends paid
Issue of ordinary share capital
Repurchase of debenture loan
Net cash from financing activities
Net Increase/(Decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
(xxx)
(xxx)
xxx
(xxx)
xxx
xxx
xxx
xxx