the cash flow statement

Download The Cash Flow Statement

Post on 30-Dec-2015

26 views

Category:

Documents

1 download

Embed Size (px)

DESCRIPTION

The Cash Flow Statement. The purpose is to provide info about the sources and uses of cash during a particular time period content and organization operating activities: generally, any activities that enter into the determination of net income - PowerPoint PPT Presentation

TRANSCRIPT

  • The Cash Flow StatementThe purpose is to provide info about the sources and uses of cash during a particular time periodcontent and organizationoperating activities: generally, any activities that enter into the determination of net incomeinvesting activities: transactions involved in the acquisition or disposition of non-current assets (sale or purchase of non-current assets, sales or purchases of other companys securities, collecting or giving a loan to a third party)financing activities: transactions involving the companys debt or equity (selling or acquiring companys own stock, issuing or repaying long-term debt, payment of dividends)

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid:

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500Cash Provided from Investing Activities

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500Cash Provided from Investing ActivitiesInvestment and later sale of securities, buildings, equipment$ 0

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500Cash Provided from Investing ActivitiesInvestment and later sale of securities, buildings, equipment$ 0 Cash Provided (or Used) from Investing Activities$ 0

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500Cash Provided from Investing ActivitiesInvestment and later sale of securities, buildings, equipment$ 0 Cash Provided (or Used) from Investing Activities$ 0Cash Provided From Financing Activities

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500Cash Provided from Investing ActivitiesInvestment and later sale of securities, buildings, equipment$ 0 Cash Provided (or Used) from Investing Activities$ 0Cash Provided From Financing ActivitiesIssuance and retirement of stocks and bonds$ 0

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500Cash Provided from Investing ActivitiesInvestment and later sale of securities, buildings, equipment$ 0 Cash Provided (or Used) from Investing Activities$ 0Cash Provided From Financing ActivitiesIssuance and retirement of stocks and bonds$ 0 Payment of Dividends 0

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500Cash Provided from Investing ActivitiesInvestment and later sale of securities, buildings, equipment$ 0 Cash Provided (or Used) from Investing Activities$ 0Cash Provided From Financing ActivitiesIssuance and retirement of stocks and bonds$ 0 Payment of Dividends 0 Cash Provided (or Used) from Financing Activities$ 0

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500Cash Provided from Investing ActivitiesInvestment and later sale of securities, buildings, equipment$ 0 Cash Provided (or Used) from Investing Activities$ 0Cash Provided From Financing ActivitiesIssuance and retirement of stocks and bonds$ 0 Payment of Dividends 0 Cash Provided (or Used) from Financing Activities$ 0Increase in cash during period

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500Cash Provided from Investing ActivitiesInvestment and later sale of securities, buildings, equipment$ 0 Cash Provided (or Used) from Investing Activities$ 0Cash Provided From Financing ActivitiesIssuance and retirement of stocks and bonds$ 0 Payment of Dividends 0 Cash Provided (or Used) from Financing Activities$ 0Increase in cash during period$ 2,500

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500Cash Provided from Investing ActivitiesInvestment and later sale of securities, buildings, equipment$ 0 Cash Provided (or Used) from Investing Activities$ 0Cash Provided From Financing ActivitiesIssuance and retirement of stocks and bonds$ 0 Payment of Dividends 0 Cash Provided (or Used) from Financing Activities$ 0Increase in cash during period$ 2,500 Cash Balance, beginning of Period (May 1)

  • Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007Cash Provided from Operating Activities:Cash Collected from Customers$19,000 Cash Paid: To vendors for supplies$3,500 To Landlord for rent 5,000 To Employees- Artist 8,000 16,500 Cash Provided From Operations$ 2,500Cash Provided from Investing ActivitiesInvestment and later sale of securities, buildings, equipment$ 0 Cash Provided (or Used) from Investing Activities$ 0Cash Provided From Financing ActivitiesIssuance and retirement of stocks and bonds$ 0 Payment of Dividends 0 Cash Provided (or Used) from Financing Activities$