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Business - Statement of cash Flows

by: Katie Thedford

Business - Statement of cash Flows 21027

Marketplace > Fort Lewis College > BA 110-5H > 21027 > Business Statement of cash Flows
Katie Thedford

GPA 3.8

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About this Document

These notes cover the basics of cash inflows and outflows
Kaori Takano
Class Notes
Cashflow Statement, business, Accounting, inflow, outflows
25 ?




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Popular in BA 110-5H

This 3 page Class Notes was uploaded by Katie Thedford on Monday October 3, 2016. The Class Notes belongs to 21027 at Fort Lewis College taught by Kaori Takano in Fall 2016. Since its upload, it has received 4 views. For similar materials see Business in BA 110-5H at Fort Lewis College.


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Date Created: 10/03/16
STATEMENT OF CASH FLOWS   Prepared for an economic entity   Prepared for a period of time   Includes: o Cash flows from operating activities o Cash flows from investing activities o Cash flows from financing activities  Total cash flows + beginning cash balance = ending cash balance  May be prepared using direct or indirect format  Statement of cash flows: o Operating activities+ investing activities+ financing  activities= net change in cash  Financing Activities o Cash inflows:  Cash received from creditors through long­term and  short­term borrowings   Cash received from investors  o Cash outflows:  Cash paid to creditors to repay long­term and short­ term borrowings (not including interest)   Cash paid to investors (including dividends)  Investing Activities o Cash Outflows:  Cash paid to acquire investments and plant and  intangible assets  Cash loaned to others (borrowers) o Cash Inflows:  Cash received from selling investments and plant and  intangible assets   Cash received from borrowers for payments on loans  (does not include interest)  Operating Activities o Cash inflows:  Cash received from customers for sales of goods and  services   Cash received for interest and dividends  Cash received for other operating activities o Cash outflows:  Cash paid to suppliers of merchandise and services  Cash paid to employees  Cash paid to interest  Cash paid to income taxes  Cash paid to other operating activities  Beginning cash is the cash balance at the beginning of the accounting period   Ending cash is the cash balance at the end of the accounting period  2  The net change is the change in cash + the beginning cash balance =  the ending cash balance 3


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