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FINANCIAL PLAN

The statement of cash flows or the cash flow statement, as it's commonly referred to, is
a financial statement that summarizes the amount of cash and cash equivalents entering and
leaving a company.

The cash flow statement (CFS) measures how well a company manages its cash
position, meaning how well the company generates cash to pay its debt obligations and fund
its operating expenses. The cash flow statement complements the balance sheet and income
statement and is a mandatory part of a company's financial reports since 1987.

The cash flow statement was previously known as the flow of funds statement. (Bodie,
Zane; Alex Kane; Alan J. Marcus 2004). The cash flow statement reflects a firm's liquidity.
The statement of financial position is a snapshot of a firm's financial resources and obligations
at a single point in time, and the income statement summarizes a firm's financial transactions
over an interval of time. These two financial statements reflect the accrual basis
accounting used by firms to match revenues with the expenses associated with generating those
revenues. The cash flow statement includes only inflows and outflows of cash and cash
equivalents; it excludes transactions that do not directly affect cash receipts and payments.
These non-cash transactions include depreciation or write-offs on bad debts or credit losses to
name a few. (Epstein, Barry J.; Eva K. Jermakowicz 2007). The cash flow statement is a cash
basis report on three types of financial activities: operating activities, investing activities, and
financing activities. Non-cash activities are usually reported in footnotes.
The cash flow statement is intended to (Epstein, Barry J.; Eva K. Jermakowicz 2007).

1. provide information on a firm's liquidity and solvency and its ability to change cash
flows in future circumstances
2. provide additional information for evaluating changes in assets, liabilities and equity
3. improve the comparability of different firms' operating performance by eliminating the
effects of different accounting methods
4. indicate the amount, timing and probability of future cash flows

The cash flow statement has been adopted as a standard financial statement because it
eliminates allocations, which might be derived from different accounting methods, such as
various timeframes for depreciating fixed assets. (Epstein, p. 91)
Profit and Loss Statement for 3 days for GreenPeace

Rm Description

A) Total Sales Revenue 100 x 1


Food that have been sold 391 150 x 1.5
33 x 2

B) Total Cost of Good Sold 100 x 0.5


Cost of Good Sold 253 150 x 1.1
33 x 1.1

C) Gross Profit 138 (A – B)

Expenses
Rental 19 Expenses for 3 days
Transportation 50
D) Total Expenses 69

Net Profit 69 (C – D)
Cash flow statement for 3 days for GreenPeace

Rm Description

Cash Inflow
Capital 300
Sales Collection 391 Collection of sales for 3 days
A) Total 691
Cash Outflow
Purchase of Good 253 Total of purchased goods at
Rental 19 cost price
Transportation 50
B) Total 322
Surplus 369 (A – B)
Balance Sheet Statement for 3 days for GreenPeace

Rm Description

ASSET
Current Asset 369
Inventory 0
Account receivable 0
369
Total
EQUITY
Capital 300
Profit 69
Total 369
LIABILITY
Account Payable 0 (Total Asset – Total Equity)

EQUITY + LIABILITY 369