statement of cashflows

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  • Created by: s.tread
  • Created on: 05-12-19 09:12
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  • statement of cash flows
    • operating activities
      • deprecation
        • add
        • not a cash outflow
      • profit/loss on disposal of non-current assets
        • subtract if profit
        • income but not cash outflow if profit
      • decrease/increase in inventory
        • add if decrease
        • decrease good for cash flow
      • profit from operations
        • add
        • loss negative
      • decrease/increase in trade receivables
        • good for cash flow if decrease
        • add if decrease
      • Increase/decrease in trade payable
        • add if increase
        • increase good for cash flow
      • interest paid
        • subtract
        • it's a finance cost and outflow
      • tax paid
        • subtract
        • corporation tax so outflow
    • investing activities
      • sale of non-current assets
        • add
        • inflow
      • purchase of non-current assets
        • subtract
        • outflow
      • interest received and dividends received
        • add
        • inflow
    • financing activities
      • issue of shares
        • add
        • inflow
      • new loans or debentures
        • add
        • inflow
      • repayment of loans,debentures or shares
        • outflow
        • subtract
      • dividends paid
        • subtract
        • Untitled
  • decrease/increase in trade receivables
    • good for cash flow if decrease
    • add if decrease

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