Cash Flow Statement
Opening Balance of cash = 50
Sources (cash in flows)
Cash from operations = 110
Long term debts = 50
----------------
210
-----------------
Applications (out flows)
Purchase of fixed assets = 150
-----------------
Closing balance (cash in hand) = 60
-----------------
Working Notes: Cash From Operation
Adjusted P/L A/c
| To Depreciation To Balance c/o | 100 130 | By Balance By funds from operations | 100 130 |
| | 230 | | 230 |
Funds from operations = 130
Add: Increase in A/P = 25
Increase in Interest Payable = 20
-----------------
175
-----------------
Less: Increase in A/R = 20
Less: Increase in Inventory = 20
Less: Decrease in notes payable = 25
--------------
65
--------------
Cash from operations = 110
Posts
