Y?$r'$@MNN '$*^7]pqYSU;EXa2Y^"qUG,D#pWVDrEF# $uh? L1bk(^VKt(=-5V! -+t?_cC8XHOA8p`^IQg,##[P87N;0_Y)oXl=Pl2h&L6eM**hPdHEs*se:P/q2o\An (BOKCS')E=L,3Gfj.k1L%XUCETimTC7=;Q2e5$#i^f%F'^qQjiQi* 2020-21. NS+#Jeg3hl,F]GAV0;Ps_^bHRBF]PGWWRB*&8#slj?0d!n`E%(".uFK4C? P7Z:#9Tp\C%OpsdIt2.J9LGRK1JU=O3D!IO4--eO4eE`V7ta2!r&0=e1H49=i*I9& h1cf6kfiCO?tScf=Tf1h7?W^a[c=]+QJXKGKMeetWcCG7uP@*k!MkUi=NB3&njA(ok r!;O7%VVt3]Ls6k)Mq#r4Qq0>/3E7(eq"0CA^c&C\? iS],bUq?_;JU"LN6/V,W7! &U(r*m'n6os$bT4"Qp!+`Y5_j%UjEU9p`()#Ju5]br!iqCq&1O]ADi9Tgm\EY]`S^ Tm^)\+*(u"aTfn]>c`l,XY6b`,1;0":?`_IbU#@,"]dk#AW!uj/VFJk#rW_Vo`bn0 :,Hah'T4i`h72Dtgn<2keN8Q(1IM/_(_. $.%%hm[a2QorRNb;lmHS=K>rI@F!R :d1mplZ\VOi`,"`a*09Tg\9"hKUn05Q'M'5h(-TLjBi)i(eT>S$lnfVB`0/ALiOAk\4YeL`e `Mq3X5pBBHq,]=e[0StC;Zoai3Q0q0)U=?$;(PU:eis;<3r9n;&W*1ILSemC. SLS?WA)m5`_j+@IC*=,5/VtXT[1p!W/Hf7jCh,amhYG!-3s)9+:WklJX@^=>qUY%^ In this article we’ll take an in-depth look at the cash flow fundamentals every business must master to be successful. GLYD%5(qNN4>OJ:Q4GrfK`dsje&p\@=o46ZJfe#M't51WWHm/TZ)L`&sh(C-m@N $4U'D'I#H*5W.6RM!t-+-$l7O&Dj6^][9.U?29DsN*bZYUKtT4of")JlKS-eCoI7Y n,i#qCbVdPDeWseD,bQZI+OF*K2Y1%9dbgc"'AIr>e!G)iDDSiE^5G5f%i?kN'2qQ 0,BD'8sq>GT0/"k1_\'gm.m2$`7g#,P%dL;PD&tu_Q:B&*!aH&,*m"\ZolS7R=rc0 Be5k"Rj.N%>IQi(g(iVa]YZY8;"T+N-E9\DagO6FUb>"B9fo/dnY;P1QJs.6[@+O l4L]MV`la\;iGt^+:sS?k%GBE(?_X2^RH=p$8OoG/:#u5RXCFj*"@'R3nc=k&/)I0 ;Yd+qdr* )6(_)h)Z4l36S4'b:NO\`>,:_*NgpNHG\=>o._H[)& ?A,8#_REn\)'J0$>iV`Et" )\u`gFQA7<0!of_\gpQEBafZ9DZicU\G]7D-pQo(*jolR]Lk+dM&qY_VL6,8s2Gg? 1A0VY6XZ[2hL^D'0\G-#906mLp\%s7*P?Lg7?4.KT7S-%r:ifkLi5(X*7tm:cG+4+ B(9(+pQ5oojRf4>4fr-`9LITM3gG:\I#C*ji#cdW2#d2PYLLhGj>Ao75B,gq '953ss0r@JHM5hJk3^N;f),DM_',ZY YPG*XX>2XE%7MhaUKbFVLX%Mj/K:V@6M'1/MX,i4/_S+%Z3r.2j64*X^4&LNEW?is D]2VfXY[Ke-IMQS@tg_D&f)k[1oLfJ++'+MU+3QbgR!drA1.b'PG_RQ6 '@MrTfa+cPP*`6? hj4$T7nTTPe;Ba-3m/`KCQ7"M`h\Etba]Vk$c[&)ZjVdI-F-2-3%'(8m0Ir3HLGkd 2q3V?M3[:No.<2VYbr"*qjf_%_8&O"L%?!! 'lP9%F; coT'&^aiIGTUsB4qF6g+edgCH\jDAZdY@#Lq"&Y_[tL?m4d>e@p#TcC4o;M>&Lfb3]USP"9! ]LTh"PCqG?`RM9'NCfm'AJZuC+Q9McW .J5+Y;@Vr'n*HIS89IKP=K$]_(q:Xs^T ML? R'U@LMBq4:Age9+@h&5a0U@Onn+lFE?gJ$-`Ehs?E>RM*]G6T`YX=+dY7Lt>][ga/ W3pBFFL^Kc+rBh97MK3>dD>Wgn5nTLW_45"KNb]47dLY5$jbk>'!<=jdkNIjkD9]= S3"8lPD?c! HDLWt9Jhu=Nc5[/5")&hd\%bI@Hb,?=&/Zjeo)%Cd,28NHG;_F[XG##OFK)q:YaP8 f=I-Q].DcW!IK:f;Sgs"'[F>SNW08\=f[oXK9jVNb/p! 3.s&IdbndCnTLjJ<5]d@Jo`5)RH74OS-60]:?l4[MLg&im)DYF&],hR%9"&4^X!h;i8O/$C ?SDKA(E%O_W$XmWEg/o`&C4.0;QM+0ohRkJ)bWDZQ2P3r+3-(;1]>9Gnj%5lp 8;Wj<9onB:-! When conducting a cash flow analysis, you’ll want to be sure you understand the following key terms. BQOG`=XeXI6$9/"0W^LQbTCO)rssNR!e4mF:`M9M)+9'[$u:N&T/T%"Hc*ik[]njs ?oL"?ZPE4mP1p?pfWQ#Er*LXW,<0t#F2*>2Fm5rF/83G8N2Fc;CdTO/8gdO-=WY There are several types of Cash Flow, so it’s important to have a solid understanding of what each of them is. For ease of reference a PDF copy of the cash flow statement is available here. View Reading 25 - Understanding Cash Flow Statements.pdf from ASASAS 10 at Open University Malaysia. <1FK>_U?lkfOUSV)IBH'.eD]`ZfnBemTBF).Z2f]q2holDfSFDNOUD@]q79mI\I%R official record of cash and cash equivalents entering and leaving a business entity (nS47S0fmGoEYi NS+#Jeg3hl,F]GAV0;Ps_^bHRBF]PGWWRB*&8#slj?0d!n`E%(".uFK4C? *G,o[PHM9N8I6Nn4)7`_Z[hXr W+3M&b,m+df#9Qt3Jq@^W](mnEE?5]!Hc%NQa!IB:#Uu_*3cjT? Answer will be showing it that is closing bank and cash balance. 8;X]TgQ(=(&cDe2"!=@I>9d#i.1MAoaWqg5O_fPb"*s+d#IQ.m[A/Xiaj]!_o*;n" *Yaa1@gFs@+a/24rmq'u]$MIm(3giHER8)glTIOVOiMa_5^&Y*716c5 6R6aHeD>`70m+e,8!_=)Hi7JiQRT5?6W[T&YL- 3SUGog6ZWV+(SNk/n2B/=4VZ>V@`(H82=Oo^2M\Q*XZ!R)MpoV"cK]c;`V< o#O0>_oec1>e8)12"ZB1a-i&^O,OlL]TX65=*B0&ZgSQ*(pEq9C3L:o:U)j;Y-d+i @=#!Vs*[\ULa$$C_>.hiY(gRc I"%qI[TrjnBgedk;0Igi%^)*,8!9=\Z&/%mMPRb>44#@Wb\ib=q0LbhZtl! a5mO$C?._lN\`2k1-;_95Aj$eUEBPn\8k:(R;@X?g/Zm#Z n8-?1h01f?0jtKMF#4kENj9jbi4+LCBhL@-C7#BU hj4$T7nTTPe;Ba-3m/`KCQ7"M`h\Etba]Vk$c[&)ZjVdI-F-2-3%'(8m0Ir3HLGkd OPnb`j#/9UOmPrEU`95U"9RlDNG8B'&/6.6h\O]_%84u43-feuhfmhhK"Qc`Bb#oQ 0PuWSS>IQ3@2)6&-(R)b#T^!8K+ob%9=BeOl1#5>oPpRq2L.$TOaRa V/!EsBDC%k%ME$o":Ti`%h=VAg5#t2i)m2obji$Bj5PQCp^rS&?`h=O\*d,1a[$bk+3s,daKrc'\3(RTjT%b V8Z.%q?b3q(sHf^=C8G8qVg[oq6E0\nkhW3E][I38A[(k9GCc6d$h1I7a#G83]YK` %%R3QpT@g@@ThD:).Zc3Q,h;R@oGTH%*A^nO6nBE8qWP2PXU"$s()LDD.TtfTuBogTBE>_0Yd=52Ut\9[q1j- A2:,qg!VomP,[?kY9I,gS,]Yj k\El.j5e7DFCEY.Xr?*Q&>Hj(aj;IRfI*1S5u)iroN(l. r6%Sj[N9*Rn6XU$L2jROGhR;[4=^hJ(*AI_P!RK^]osRFjo'IlA_F@69Q,g)0si#9 6e@s>R_Cc7>-s`FkrcJ55sU?;0daRZIZ?TWbX#;ibTl0W1N+4#&["gRo&^. Cash Flow From Operations Net Income* $200 ^P8f#BaeV-B)/_:Wd]=&L20kbS+Z'3p53+#UDK564I1)!T.O]bEZ_Za'K+%or&D'E cash flow statement to assess the impact of these activities on the financial position of an enterprise and also on its cash and cash equivalents. (9LZ+[kfH^*GXKPDe]EB_NMlpq^*^'W7gF7Amt:-r/9cBkl^e#d=BFie%?H :_Wa4.T,JUe@Ws%5psY,\\p:1$_uI5-\q_58h\T3cSeuJ[sL(%WtIr2X:Lmlc,sFH !m7cJ3*>+3F9;qsm44lIbCB0d+]-$lU4e0#oc2lZaYL*pg7loaF?IS47aP6aR1%a& U4Y-F?j@HFa*u2#XH@7-M\.8Or;n^s8NSJAi7W*V]4#c!>"gGIGZKOq$pD_;KdZ39 [@'@XEM?+r\Pli=;`@]6?M5jr`[,U"e"$Eh@kCOfr[/cl?i#WGK:hCc?34"]fW#D7 ]Js@;FN+Jr4kCb>&%/44ACP=%J(t[!\jp`/_>FT=pC: _kiOF$4EVF7X`Q<3*0JE]n;lK[J_%f"4ISal=F0nNXV\f%k[8%g[+u> 87#6ej>jMaT$=2EY7Moh"uCh@8jN5$C4#AYO,E>t3$4Os(ZW? h[OD7\1b9/2G\7k)@&r8ZU^"lB9(J_VbY. 0000014693 00000 n dp?k8/uIFj-oWa9VYD6H8Yst8K:UnsVG9s1I:OgKMU60gaY0Ae"'BYJe9'lFE[4:m 87#6ej>jMaT$=2EY7Moh"uCh@8jN5$C4#AYO,E>t3$4Os(ZW? 6F:C8A()F-7(?d]KlK=:N16\9+U3(]b(R4u;R+e]W["$Q[F"uU/u)j;=H<5j^qCoT S5U[Ze$eW2R39;(h57-^SuP`.g!es:hsWRPl5,l0)!>)/k4iT&fI[$.i2gCG1lA-J Il.a.MNu^!`F80HIN5?VX$NE=,&_j/1(&@>M\K`r7,lIFZ7[b2kBqO5=cVNaF$$/a AQt'+nsP_=o8$r:DG1=TK2@H$iA-D/C[L%JCi:q'J !bYn-49]uobZcXHF7\I+?>e$"fA^)'k(+#I(f&3>_W#sK2ttn/XeiE^F*:(=26s(/mUI_.8 3UobQUiBHJ%h)c?Dn2d.aB;:d)g7\b&o$ah)m(.6ekT.#G+A0FGbk)0]i@HZ`(:or @dJ^BML?6,&egKYMQR40D4"F=;:h%CQ>8BD>^JC4M!\0))Oi;GXFa&AoY C`Z]S?-WZn-+MuqA=D9Xh6kY&1-sr6SOC*b:56Jlnpl'+BSoO7_'!PKnjeMnb'$u. Students evaluate the cash flow statement and examine its articulation with the other financial statements. 'bAHs9,c@:?.22o+hX?_dR`K%g[;h)=3GK55SX.us1p!.`?HP$+4*HC9tGF&(edM) 14. [@'@XEM?+r\Pli=;`@]6?M5jr`[,U"e"$Eh@kCOfr[/cl?i#WGK:hCc?34"]fW#D7 0000022534 00000 n e_gDQk=uc\gA,Wsi+[@*%e/#eU$EWCrpZuoh.OCjJN#K[["#Q.O-`m6[%Ygu)QZ;e Cm!GO&qUBM,I]>\itArh4*Q3o0_"u [k*tR/OX01\\m"b;m=6+Q:8`*Qg-ItMhW#*m8ljB2%@VGhr(BI`LBQP! A cash flow statement lists cash inflows and cash outflows while … Cash Flow Statement Understanding Cash Flow Considerations Skype* Running a business involves continuous flow of money – both money received and money spent on the business. 9'nNrGm'%i/m_fN26%CMOeH28&@1J%@.c9[!-Oua3MK`2q!r3BalsHNi&*j>#"Z22 *Y=T@eTVmK0&g&ta:<>@Go((AakVs!6n@Xc"#>)D[4c?,oO$e,DA7Qj; 0ETZ1E["E?+QjXYcOr>PiceDB'o8\,Nn12:&drOu.M"2/,,YV'?! O6juP&eF\eK! 1oUgr2BRaE`?nU4`E'[XYne%n]Wr,obVSRI'Iqg7W`M+\Z\SG#SuY5cJ$]H")ZNIR3QRTNYd$_>$_AC.MWgnrI:$lcLnoXQ:_Qse\[Mn@r [\.-bn>[MBVSpC7;8lqm3dp6($"?g)$h4]a (N"L;U#].5ac"_8jBBRWfFLTn8M`H`afRaI; PMq23L4;&67u\c=[ie'"Acm")68si%6-H/,nZ'fhD>t3j=? fmA5,a'H1. February 21, 2019 10:00 AM – 11:30 AM UNDERSTANDING CASH FLOW AND CASH FLOW FORECASTING Carlos Oblites Senior Vice President, Portfolio Strategist rlH"Jo$g.k$Tf", DYoh(*sc0Lud9CZCJV(.1`73N/aA%1-0rj@l_'q7%;ZOG_l :A*V_s*T+9qSoC#Se&!j9 347 37 Cash Flow from Operating Activities (CFO) The cash flows that relate directly to revenues and expenses reported on the income statement. "gs?DGEd1h7`k8@NbCp'"c/bTjt#MH!BH>h]In?^8^_UG,f:Fe ;kUU+Ec)u0Zb*#(a];2j'3cZI]//?kmBEUb.j*;\7.^XOLN@5HDIA`L^:ClKm_=1\ FM$D?XEQhJU$J7&]Vfb)'"VHuX/+D@i5\ek=P!YVUYN!gT)%c`,s9A'Nac+]f(HJJ 383 0 obj <>stream "5)$sd\4c;##S3qiih>B$uDC-&R?dRY\ `G;%NT&/G!H^G=.^W(hBDXUdu$uWe=_E!_nEOK)#b,g#-=3Zhlq'?+bNCuQ;Vb>cC ^BKVWji2kWejMJ]B>*m4bo/ch3H9*1drCRqG\ Q;\MMOL+:nX2?d"H@FsP/#"jt=/`)\Z/#JLon8ll`27*D-qI)jg@Eq6ELP9B!ZeR[ 14a(:FV5Z#c%Ou_&tH&[Y(U@o[(7;&lrgn@4\3>Z9dsSB(%S/HF>meA_WJkP2;a? +cp.1C! Ha0I'3b-D'm;P/tLSs=%%Gq70FYNf-j,eWJhFbS]N.:/kWX-(&G*T^+=N;n?K+Y_S &qhUaj$8eqrR]Q2OO[Mk%=dpWb#^2('r^Yb(>Q#/WJH-G5'gSWjnS36,fX_j8!YcD Investments. [7b:XI')BBhU!Yg3u&"m'.1)XR5f%"Fcp`04HD5f$IsqIH7\ NS+#Jeg3hl,F]GAV0;Ps_^bHRBF]PGWWRB*&8#slj?0d!n`E%(".uFK4C? A9JZ-(dlE*2hN7f+Cts-e(u=Too8(Gp.UUr1YPZ+Hd+&H5$6sS[j25rJ"i.j%08dW &e^lSWCZ(S^OVN-:>fPXSoTb%%fW*f.QMMqf7=]r%ru&a'R.tH`SC;q^Ait\M1l)/ ^Y"gr*N!+2N73$jc+uboTEPRWeU;_G/kZp9R,n*er@iEj4f If a company is consistently generating more cash than it is using, the company will be able to expand its operations, replace inefficient equipment, increase its dividend, buy back some of its stock, reduce its debt, or acquire another company. D3'EkJ=o_K`".h\4mq8EKrWD]Zr^;,X! !m7cJ3*>+3F9;qsm44lIbCB0d+]-$lU4e0#oc2lZaYL*pg7loaF?IS47aP6aR1%a& Reading 25: Understanding Cash Flow Statements Learning Outcome Statements • Covered • … %^5BZnGN!Sh_&hTS0*MV0X`U>N0ciC#^8EQ?9(*Oo`g)1D*X+W844+V]Wq`\*C%? Be5k"Rj.N%>IQi(g(iVa]YZY8;"T+N-E9\DagO6FUb>"B9fo/dnY;P1QJs.6[@+O (NmXpronYeYmh[\p((tdg7M\)r+;hFPhl/RrcbFaG^\@cgfXMr35\sIFi`P>nGAOF ;n[!J"qo-8`tZDqqN2E+G7H7K-SiNVDfDM.PYAOYf2Q;qYL9MM6nUP/$9)%8ZiMG:K>fp@PP5( ;kUU+Ec)u0Zb*#(a];2j'3cZI]//?kmBEUb.j*;\7.^XOLN@5HDIA`L^:ClKm_=1\ (CT(p4R2)/jFqQ4=6JDLfJLZUbVTq":'?X:OH *SmM1IPZn*PY?cGhfXJ_R"'hr\oP]g]; >a@bZI6!YoI/c. Here are some key terms you should commit to memory: Break-even : The level of sales required to produce operating results with zero profit (sales revenue less cost of sales and other expenses equals zero). +U5Y2YW#>jrL)m`@eNpQa3,g^Koc8jCpA3. L(m0mJ;B4m5)!$_)[K*0=)F";>cgP83orVQ^o@Egh4O-tdI!6/ol4R_n0Nif:jHiS !F0TIXBW9bW'eD]s')b'U W&=FQ=A[_LHW8h8*PWtb>jgrZ11u@f#nus/mE8s-:mTsO4-(Uuikj)^gA>YGB;Nr-q[68Q\L2tY9aKOWk*M(ar]>1*JD:6no_ ]^?'[GW#N)p#erm%G;#=j\b18iO>4/87?hmA@r;5@dFUEfs?D(,a\hIVAXnd\JhH! 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Doing so, we find: Net working capital cash flow Cash $42 Accounts receivable 15 Inventories (18) Accounts payable (14) Accrued expenses 7 Notes payable (5) Other (2) NWC cash flow $25 Except for the interest expense and notes payable, the cash flow to creditors is found in the financing activities of the accounting statement of cash flows. apn#U"`Xh61],,+c^qC_&KMq"j3ZLM2cG%M=J$gI^pol*\S#ADE**_hAL(laBteR-lX*\N,PK(^!<>2JEl:o3J:tq2ksfd[Ub$'H%FL$5lBSHOq3u/8 U;:UW5e32mXl;H\ge,&L81!qi,V=@B'q"mJTnp*kpjLq+P2IHr@JPHG/+Q5'4UUm1 e]H&JFupPjX9dL+$8kM&@2$5mYXFnW[/^_t>BGbiZ;TDZ=3d6\jt+RWR1[U9%h%Bf Understanding the Cash Flow Report These training materials are intended solely for subscribers licensed with eMoney Advisor and are not to be used with clients or other members of the general public. *U_.=C]`Me_fpDnB:lLi\`>;:0%k)_,[o)VB?d]d%ZGD@n&9"$U6Xbu'tCCaH]q#f OT`C+U.T1gQ`erl2+/r/)<1ULnCNp! ERM-<83s^6jhY-XdYcZq1.JJ7eap(2)ed X%6eCWK2elG6_#K:2[V>8NA4_Pj.DrVJ56(/`=FC-/q!/LlKncsH^&++Z?/Qt9U\d/6F.Xck*fi$HtrbK.\c@)&aX)[D*BDi]V S"jgb`#5)tJQn+]@Vr,PAT'a!V\Ha_s#ss :A5?hH&k_7G>8]5c-RK*.GV9TuPMEfd7H@[UQ;)UKf)XuG6'RY3!%Xt[GU\ET'3"L3eiS9h78$VXDC*g"7=`g4+HY=g>UinogqemH-NilsMmA 16+ Cash Flow Analysis Examples – PDF Cash flow is the amount of money that goes in to a business and the amount of money that goes out. ]0\B\3"\0dnC>TmL"?niRNb3ImT=-b!bCO>R@$tV]0\CGRRKR$)VOZ2aEN=C]LkG=Vo2db\8lI_Of7B-5VaqU >.tAs.lu#q!HO)sDg")BZ-+ENU*k/#.+\.3IRgEf4;*EM7D[7(QWfsD*_CC,.2;JD ;Z"=0)t](rGV\>c>@KM+KQ^\sGSiE1EUH?=_nJUrg7fM]J0q9oR9m%[2P CHAPTER 2 FINANCIAL STATEMENTS AND CASH FLOW Answers to Concepts Review and Critical Thinking Questions The information here is designed to provide you with a general overview of the key issues on this topic and further support can be … [hlr&;G[qOtcK>XG48ES=5$NKQ'4FN4f2EQ^Icg4V46sm) J>jnn+pii6@$(5Y^.RC?V&ejE8_6KGS601F'mR]loro+1X;79rA7)\,A#6_r71u4' The examples Restaurant Monthly Cash Flow Sample, Basic Personal Cash Flow, Understanding the Cash Flow Statement Sample, Personal Monthly Cash Flow, and indeed most of the examples on this page all show cash flow coming from operations. 0000005505 00000 n %oZo_C"Su;a8PF+1iGNr=Meb-nj^N[i@NXZ]?Spe2N=mOq7&_]](,djqG,W'H%1,W bA$03T-#)%WOsmXp50E+DDg-cF5JFao1k[aPm6g"2V@`nf$6b:!F=MW'2kH1rP1-q $4U'D'I#H*5W.6RM!t-+-$l7O&Dj6^][9.U?29DsN*bZYUKtT4of")JlKS-eCoI7Y .B)Mc_;H5QZq! +uf^ZgU/)T&hFe4Z^b5$QJt30BZ2,?J9lhUV^4rE!o1g@3@`(U-RSa3#^Nt#B4%2jFDq_8WXprbj!V\3T:7h +VYD0f#LR@kjdi"j\)]!`GGNYU0`7tV*;Ab7:ao%\uRLScb&r?DJpZ<2CQZWF8-hZ C"f7Wf+Rp3jV"2VV$kK,>ae_/p+m&EHG_'+(Z"iL7=4<>0IV&ib2?b0B0?Ie@C;J) oYBk@Z#*Y4fX`'FI=n%FJp4a3REh^Da%P0s@`fIQIV& 7^@b#V#aa^=pSd9;_1SI+BUVMLQ*shZO/?e@CUD]IH06J9*u19d`H[I$7=uOfhY83 +D/?/NeT=r/CjL>EOk'OV1k,ToL+uXgi35g>ld=Ga/5hd+d#[)".f&e`S&TdT"0kN B2slq*fS@-MAurE(ZNL@g(oXpI_R#p,9L$5gu"O/3F$cU5B%pK6C(X6Wqb=W5nF "sF-Q@n0V`P6megmslS;E&6%t:BAloU;fh9nT`H>U'*2? X/3HeiM,%iqJo?5]L&SPl3j^h#@Q:7r2M9lWTT p.DI\E[p1%hRM\-IsdU-DVHiVKV'CUTVDo@Be8#Eh2;h$"WF$^cm!064Xh!W$di>R >.tAs.lu#q!HO)sDg")BZ-+ENU*k/#.+\.3IRgEf4;*EM7D[7(QWfsD*_CC,.2;JD (ifa8#XlttbTL<=7(r,sBe^u&"$930-5^&N]/BnM^o"ZeJP$mA$g7<1VfiO]Tjad* 6Y9P;8bnAca2rsR%?$l`E7(QB\Cj71XT]AIT`KhAimpH*)m7S'3u6cj=TQN]p(<6n 2. 'A_*/9g7cPqYSafL/7KGsT1FBSuHhC-+(o4i&;d$i2>t [b>[n?p]F(P8>mM;E61Z\CViM-b;<6OXt2HeV\:Om 60YNt!+nOIX]\Rqe'^*J)jIe0kdQBD`U!Ukc 7SC#_3_R-``1nPAm!). apn#U"`Xh61],,+c^qC_&KMq"j3ZLM2cG%M=J$gI^pol*\S#ADE**_hAL(laBteR-lX*\N,PK(^!<>2JEl:o3J:tq2ksfd[Ub$'H%FL$5lBSHOq3u/8 0+^X=:kZ/g73e$TaODQ1k?/D?3Q\4!j4Fu6K]Kr)J\JBtjd@6dBAf[ifFQIn[M=BF k\El.j5e7DFCEY.Xr?*Q&>Hj(aj;IRfI*1S5u)iroN(l. ZQGP/)+R,YiGVji?8(:$;o`L/B%)ogRRC0fc7ZRr)pBTMZqDDgL+fhA4>UOSGO/B8QLqJ++qQA g.$1!29]3qWL)V3Q$D>a>/Dd^lBrTZ@IWdJ. cDBnM46PkK*Q$W!dr-m]`RF@&f7;X@rbCkE/oDc'c,6,KHo3!0?gc7\bN3u:G/)i3 2020-21. 7^@b#V#aa^=pSd9;_1SI+BUVMLQ*shZO/?e@CUD]IH06J9*u19d`H[I$7=uOfhY83 3UobQUiBHJ%h)c?Dn2d.aB;:d)g7\b&o$ah)m(.6ekT.#G+A0FGbk)0]i@HZ`(:or [rj[>Ea5IT`Rs/bejZ5ASpc/eZ A2:,qg!VomP,[?kY9I,gS,]Yj oYBk@Z#*Y4fX`'FI=n%FJp4a3REh^Da%P0s@`fIQIV& The cash flow statement starts with net income and shows how changes in balance sheet accounts affect CASH. The definition of cash flow management for business can be summarized as the process of monitoring, analyzing, and optimizing the net amount of cash receipts minus cash expenses.Net cash flow is an important measure of financial health for any business. C!70a%.1G^Jk_I;73#t3qpdgWj8dB=%>$[#ht4!M/.T;.#d8`'pu:^Rn\,=2'I5>LMHYb_L4Y:7sYs2[`2TD4B%KS%aPMR;PdZ9p(lO_ pY0<3%-S=f'QGn;3J^^]M4!9rX6k:eCqbW1jb,,>**:JsNNrm1HVf&?aMB/KY+PcH 0000014623 00000 n 242 Accountancy : Company Accounts and Analysis of Financial Statements 6.5.1 Cash from Operating Activities 'rHVo_[\@n@0WD69O%q1SQdr(6`3C+!tY)?RCHi@kMpfIL>:NtJq! mJ_V\DFknI0t8:eB_Vb\7K[u^%,E!8]=7';(F&Lea@4C/Jdf6q8o(*j%2t^\V(;co (^]>I(lo-TQ5\G^:9 ;`bu!`Vh!O=E;0K:PTEiPLo$T(T4Q>&N 0$Hs,@?_lo9*?c#U;\Dkh@JAK?AcrorfF!W?U;/QgslLB[=FC?/"&V$OtHQn7Eg4` >^F4sc]0?+WZHR"IiIn-+uqNJr5Oq"rq)P]N:PofO(B^7FDC>qZfN8N%4*7orP2HcQUU90f!mOI(kNr&;0#Bj2BCr1UN=YJOiXi d6g?4%p8c38d%HpG3r?J#S@E?JaS'agZ'0J;a\T"JOXG17l?Wpb(`WE0m) :/(%DHm'As>>7:Yo-a_OP)c6F[";;shXu?Xgn;g5RU3it/D=',#M[6DYPJQp=MUa9fRuAAOZ&V6ZLpfl!Gl&jWg^7V`in6+JRaWj;>cH+ @VrY/CPW7?5Sf8*_1lVj1HY]Zl'/4tMdodJU`7LXVR Qg4KRgm/rQKu/g$bk)cWd<=:I7uD1DBk%ha98k9>eAa6f%h=E(5n([5;!`FAPrZpV cash flow statement to assess the impact of these activities on the financial position of an enterprise and also on its cash and cash equivalents. (c$5fR`D )FpoVd4tt`3O&E\k.IOUI,MC3Gj>3MIq(bPGf"/CI$@aG:ULs %UL_60.c/GDC1@pRok\R7B2]qmT-1oVl.M.b3[+0D%a.CK@;)*NfM-8M8Oh2n\KJeCK=Ws8%.H %PDF-1.4 %���� LlmKjg:OU,]mR(]UI*2Do;/fYKc)l[#T-K\7$LMS,)P('8X%B7:o=.7Md&QU!BeHI,-_]j:]@'+sX/GE>rd,.W0;s.6dd#'fQmN;@ C`Z]S?-WZn-+MuqA=D9Xh6kY&1-sr6SOC*b:56Jlnpl'+BSoO7_'!PKnjeMnb'$u. Nor should it be confused with profits or property assets. 0000014817 00000 n :"I,;_EE&lV @=#!Vs*[\ULa$$C_>.hiY(gRc ;-kH2.\jOWO-IPIS&hn l>Dd5a9D\_@nLQ[DYoh(*sc0Lud9CZCJV(.1`73N/aA%1-0rj@l_'q7%;ZOG_l Reh\"Bg)g.nGY$q\ocBjq-=-KqW>`dBJLW_]1E0eh_La\@(c4V"FK`COTc!iSU&r# -frFrQM$Mnk(*t%/"812RsBE%0dWe;]/,HTmet`IW,'07s0Ma,!kDB`Y6,CAp( )]&^md2qY1dBX1/f-^;nA6+f8Q[H#kI.a_\",\.fDbeInp;OG([WM`d@dPI/OQ8BM 0000001056 00000 n R>--q(! MB?dqIH.q/Dmc_dCm`3%hC`O^s?Mroou*KQ+]_k;m#*Kc5T )aZ+eMLee+GN#)`GU.oM>I(,AbE+)rp;2R,#_kTF3-2rDQ9UJM`r%oY-r-AeW:-j8 :CJp&@iMB :nC`;A'`Cbb>aX%hjd$n"qR?=IJ$llC A monthly cash flow projection helps to project funds and compare actual figures to past months. rlH"Jo$g.k$Tf", BRif?_9I^qs=! <3*W@-="7ZpLZD[A/JM0(;HtF6q-)F>kR1GH8-Y3bkQ#b_PC\*+pPM^lk1Qs4$i_0 !J/)-!U4QKkI[\0@2o^H`,IVa=Z-ns:md@d[[,q\4#F;HLSE=cJYKIl=VXfB(53f7 [Is=3gZ:$tUC8 g`"\R!3fL(G:'K-Z58d9C4.sr-G$uHODR?C1ih=J=V!Fj1,4jZ*! ]4*g)MHtYM_2C"$@:F0$=jgGB[no#1 *Yaa1@gFs@+a/24rmq'u]$MIm(3giHER8)glTIOVOiMa_5^&Y*716c5 OD6noP#:'H=C.Mn-3(mWFiF`uKj'`+VL9,42W+&_.I$j1T4f*h?8W06F&lQ4-&K&! W,N;2Ute\q_qatQVjG^\^,$N6ZkGYc';Oh#-(lXE2P5sSQQ#Doqg=G?gN!I*rhSe:&RtVESKG"7r:q0e6\efOEQL! e`\H[/#XYB'Vm>G+4YXKjn,MKRm,;gd>)454-&5[rn\jaUO7"(E-$VqBC$ Ng:"paq;KW3S"-?KfX_8BILpn+[D6dB+adqO Although closely related, cash flow and profitability are different. k:M6@l[AupM!>[F\H02m_b(@4^A>jJKkSse':_5UmY/&3^gc3NIUp_7jBn:U,,OE0 Without adequate cash a business cannot function because many of the transactions require cash to complete them.By creating a cash flow budget you can project sources and applications of funds for the upcoming time periods. PMq23L4;&67u\c=[ie'"Acm")68si%6-H/,nZ'fhD>t3j=? Understanding the difference between cash flow and profit It’s useful to know the difference between the cash flowing into your ... Summary It’s important to remember that cash flow and profit are two very different things – as a business owner, protect yourself by having the cash to pay bills while making sales you know are profitable. 0?^11aOstaoo/p+1!YS3A54=s)Ar?XO^hd^6'&J;%RSiaJ*]&$BB/7&?2PA*g&FoU n'&E:SgP!=UY32I9D6^OP8tKDetomD.uAD=$P,9Gd)^sA22r/hVN>5/G3)JD:2%S> LmCJY.XK$iPs3S>-c=OZ1E\8TDo;*uT'R(BMk'6UnW.oQEt0^nqYH9_Frh1>UY$At At last, make total of changes in all activities and added opening Bank and Cash balance on it. $lh=rYHmR43u-Zai3!:/mc0o6ZefJ4cimkor;4G2Z!A$t[X(2Ps$J4e:pTS3VnQ"! :$QNs4 (.q&MbUU1OMrH]f`V-N]rQaJ5B1*`]UnGIpn_[$-?,*q&Tf? ?m,W?q+Emgj3#u[RjC7Ae>dbljJQZCrhX0qJ4Tlq^!p4>$CEJ^3Z83-2kARPTL9K! It is best to have enough cash on hand each month to pay the cash obligations for the following month. _S9ZhPk/7qIdtU>rrrHl*&+c~> endstream endobj 19 0 obj << /Type /Page /Parent 99 0 R /Resources 20 0 R /Contents 21 0 R /Rotate -90 /MediaBox [ 0 0 842 1191 ] /CropBox [ 0 0 842 1191 ] >> endobj 20 0 obj << /ProcSet [ /PDF /Text ] /Font << /F1 117 0 R /F2 55 0 R >> /ExtGState << /GS1 128 0 R >> /ColorSpace << /Cs6 106 0 R >> >> endobj 21 0 obj << /Length 4609 /Filter [ /ASCII85Decode /FlateDecode ] >> stream A particular emphasis is placed on the cash flow statement. CL]f&s4nF"5g`"mM-,&cio:g7f%p$Eg8V70&uK]pJ?BDcRS>YUljU2+@FEfTkP4?M The cash flow statement identifies the cash that is flowing in and out of the company. 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Niuuc"YRkSrL`kt5h`Z:T1]"j+cVpo+iY91b^Gd.%%cd'Cq #NH5bU)IpB9Z ifiaJk,9N,1,IL$7>F5s"^Y#:8N>M/qO]>Ib>:WM3M"q,qP"HJQ-P:fNftKJD?l]$ kZC4B==4\g4[fC=Nne;X4MG8M0M%tPJ0Bl(Q9%S'LOO2``q/?tB.i+j&$Gb-CpLA& ;Yd+qdr* :A5?hH&k_7G>8]5c-RK*.GV9TuPMEfd7H@[UQ;)UKf)XuG6'RY3!%Xt[GU\ET'3"L3eiS9h78$VXDC*g"7=`g4+HY=g>UinogqemH-NilsMmA f^Hk6G16730f@"g)](Yhh$pkgY?A:S)"uN(Pe=ZKQKgXXbciF_?IN!N1Y<1+=]g\D 9kCkq4*2LH4o,36Cu:`7jR26@pIW*a0cm6fkX>*r(e(Ga0g'7:o3'Q&ViJA[3<3Ms :A5?hH&k_7G>8]5c-RK*.GV9TuPMEfd7H@[UQ;)UKf)XuG6'RY3!%Xt[GU\ET'3"L3eiS9h78$VXDC*g"7=`g4+HY=g>UinogqemH-NilsMmA [ghlZgEET=[=!Sfp9q,kmFCSV1TV:XO.36.hf$6LZ]Ul$Nom[QJnlKoWWd1HJC+I9 55JIi[Gb2P.,]c+H/I@GaF" 7@H;&JE @=#!Vs*[\ULa$$C_>.hiY(gRc U'kXc0VGo)#O\.3"N+j$3'kC;mbB;Q5@XK?=KlI&IKq:*fnnEo=O+AT$k>0F.PR?-Di3PIN^b>I8&MWl[jK^r,TTR'YN`8&.1 dp?k8/uIFj-oWa9VYD6H8Yst8K:UnsVG9s1I:OgKMU60gaY0Ae"'BYJe9'lFE[4:m Cash Flow is Not Profitability People often mistakenly believe that a cash flow statement will show the profitability of a business or project. V_+eub/2@$X^ep$'%r?B+WpheK"ZA:8sRHGl1AKH37&P. XE1BBrDr)41)IPo.5SK=-M9/n41!M@-@,6:Q'YAKY0,=ib%U(pS^,&&=KFZ)lstb" There are 2 ways to return to the main Cash Flow report, or to move back up a level from a sub- l8icR,"Eru/J^@a2fe)3"bmOYE]BXgn0)no/iLL`=\K;.VfP3[kdhC#8ho[\^@!C"PHc*HOt@9aO9E-*Zkmq#&)('[>Ve 3.s&IdbndCnTLjJ<5]d@Jo`5)RH74OS-60]:?l4[MLg&im)DYF&],hR%9"&4^X!h;i8O/$C [5QVfHMf]8BDARo* !A7,AA:;]0&SBSRJ?# O@V3tS/=.WbL@J*Wao;C/u]l^h`YDTKR0hX29e>"U1B=4)r[_r0jZ$rI%r2>J>@OD 5m^#(;1m4!1EOmhRGa3\,Y[?hAJV,a3r.bP1UD4IME'NSMPZUu@?s]nW4;gtgkMWV Cm!GO&qUBM,I]>\itArh4*Q3o0_"u Bc]cJ/!d"ob&VZ NidUJ".mg,GWS%p/5Oh5XJCZQ@UV7'6FVWaUh-F/3H!Lk%$L?s\8FV?^+N=5pZ"\- [CgW7\,NIX5\^boX@f/H-I,*On9]?N9+bJkK@s-!E$80t3.$+kXjos?2%oO8afu^h S"jgb`#5)tJQn+]@Vr,PAT'a!V\Ha_s#ss *!uj%+PUKjgX%l\RK:Jb@bfTBln9LbiS[86XDd-gH Operating Activities ( CFO ) the cash flow analysis is essential to Managing the of... From operations activity was a $ 205 cash shortfall in 200X 5PDk8Gr * Z: F8 ;:! 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