the cash flow statement
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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 PresentationTRANSCRIPT
The Cash Flow StatementThe 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
– investing activities: transactions involved in the acquisition or disposition of non-current assets (sale or purchase of non-current assets, sales or purchases of other company’s securities, collecting or giving a loan to a third party)
– financing activities: transactions involving the company’s debt or equity (selling or acquiring company’s own stock, issuing or repaying long-term debt, payment of dividends)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash 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, 2007
Cash 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, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
Increase in cash during period
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
Increase in cash during period $ 2,500
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
Increase in cash during period $ 2,500Cash Balance, beginning of Period (May 1)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
Increase in cash during period $ 2,500Cash Balance, beginning of Period (May 1) 11,000
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
Increase in cash during period $ 2,500Cash Balance, beginning of Period (May 1) 11,000Cash Balance, end of Period (May 31) $13,500