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Cash Flows
Ferdinand L. Timbang
CPA, REB, MSCF, DBA
STATEMENT OF CASH FLOW
• It is an essential component within the set of
basic financial statements.
Treasury bills
Commercial papers
Negotiable certificates of
deposits
Presentation of a Statement of Cash Flows
ACCRUAL CASH
BASIS BASIS
ACCRUAL CASH
BASIS BASIS
ACCRUAL CASH
BASIS BASIS
ACCRUAL CASH
BASIS BASIS
ACCRUAL
BASIS
ACCRUAL CASH
BASIS BASIS
Use the following information to perform the calculations below. Clearly label the
amount of each answer as positive or negative and show all your calculations.
Net income P369,000 Beginning accounts payable P119,000
Depreciation expense 97,000 Ending accounts payable 146,000
Beg. accounts receivable 420,000 Purchase of long-term assets 612,000
Ending accounts receivable 439,000 Issuance of long-term debt 200,000
Beginning inventory 516,000 Issuance of stock for cash 160,000
Ending inventory 560,000 Issuance of stock for
long-term assets 110,000
Beginning prepaid expenses 42,000 Purchase of treasury stock 64,000
Ending prepaid expenses 48,000 Sale of long-term investment
at cost 39,000
Required:
Using indirect method. Calculate the amount of cash flows from investing
activities.
CASH FLOWS from INVESTING ACTIVITIES
Answer
Answer: