the cash flow statement

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The Cash Flow Statement 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 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)

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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 Presentation

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Page 1: The Cash Flow Statement

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)

Page 2: The Cash Flow Statement

Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007

Cash Provided from Operating Activities:

Page 3: The Cash Flow Statement

Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007

Cash Provided from Operating Activities:

Cash Collected from Customers

Page 4: The Cash Flow Statement

Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007

Cash Provided from Operating Activities:

Cash Collected from Customers $19,000

Page 5: The Cash Flow Statement

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:

Page 6: The Cash Flow Statement

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

Page 7: The Cash Flow Statement

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

Page 8: The Cash Flow Statement

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

Page 9: The Cash Flow Statement

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

Page 10: The Cash Flow Statement

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

Page 11: The Cash Flow Statement

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

Page 12: The Cash Flow Statement

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

Page 13: The Cash Flow Statement

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

Page 14: The Cash Flow Statement

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

Page 15: The Cash Flow Statement

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

Page 16: The Cash Flow Statement

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

Page 17: The Cash Flow Statement

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

Page 18: The Cash Flow Statement

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

Page 19: The Cash Flow Statement

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

Page 20: The Cash Flow Statement

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

Page 21: The Cash Flow Statement

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

Page 22: The Cash Flow Statement

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)

Page 23: The Cash Flow Statement

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

Page 24: The Cash Flow Statement

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