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    Schubert Case - 2

    Uploaded by

    Magloire Hiol
    The document summarizes Schubert's cash flow budget, income statement, and balance sheet for the year. The cash flow budget shows opening cash balance, cash from operating activities like sales and purchases, cash used like purchases and expenses, net cash from operations, cash used in investing like assets, and cash from financing like debt and capital. The income statement shows operating revenues from product sales, operating expenses like costs of goods sold and expenses, financial revenues and expenses, and net income or loss. The balance sheet lists assets like equipment and inventory, liabilities like debt and payables, and equity like capital and retained earnings at the start and end of the period.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    Schubert Case - 2

    Uploaded by

    Magloire Hiol
    32 views1 page
    The document summarizes Schubert's cash flow budget, income statement, and balance sheet for the year. The cash flow budget shows opening cash balance, cash from operating activities like sales and purchases, cash used like purchases and expenses, net cash from operations, cash used in investing like assets, and cash from financing like debt and capital. The income statement shows operating revenues from product sales, operating expenses like costs of goods sold and expenses, financial revenues and expenses, and net income or loss. The balance sheet lists assets like equipment and inventory, liabilities like debt and payables, and equity like capital and retained earnings at the start and end of the period.

    Original Description:

    Template Exercise for Accounting Fundamentals (Balance Sheet Construction)

    Original Title

    SCHUBERT CASE _2

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    The document summarizes Schubert's cash flow budget, income statement, and balance sheet for the year. The cash flow budget shows opening cash balance, cash from operating activities like sales and purchases, cash used like purchases and expenses, net cash from operations, cash used in investing like assets, and cash from financing like debt and capital. The income statement shows operating revenues from product sales, operating expenses like costs of goods sold and expenses, financial revenues and expenses, and net income or loss. The balance sheet lists assets like equipment and inventory, liabilities like debt and payables, and equity like capital and retained earnings at the start and end of the period.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    32 views1 page

    Schubert Case - 2

    Uploaded by

    Magloire Hiol
    The document summarizes Schubert's cash flow budget, income statement, and balance sheet for the year. The cash flow budget shows opening cash balance, cash from operating activities like sales and purchases, cash used like purchases and expenses, net cash from operations, cash used in investing like assets, and cash from financing like debt and capital. The income statement shows operating revenues from product sales, operating expenses like costs of goods sold and expenses, financial revenues and expenses, and net income or loss. The balance sheet lists assets like equipment and inventory, liabilities like debt and payables, and equity like capital and retained earnings at the start and end of the period.

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    © All Rights Reserved
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    Schubert Summary financial statements (Income statement by nature) YEAR

    CASH FLOW BUDGET/STATEMENT (in 000 CU) INCOME STATEMENT (in 000 of CU)

    Opening balance (1) Operating expenses Operating revenues


    Cash flows from operating activities
    Cash received from sales Purchases of raw materials Sales of finished products
    Cash received from trade receivables (see preceding balance Change in inventory of raw materials (B-E) Change in inventory of finished products (E-B)
    sheet) External expense (Where E = ending and B = beginning)
    Cash paid for purchases Taxes (other than income tax)
    Cash paid for trade payables (see preceding balance sheet) Personnel expense
    Income tax payable Depreciation expense
    Taxes (other than income tax)
    Personnel expense Financial expenses Financial revenues
    Rent expense
    Advertising expense
    Auditing fees
    Financial expenses Subtotal Subtotal
    Income tax
    Net cash flows from operating activities (2)
    Net income Net loss
    Cash flows from investing activities Total Total
    Acquisition of non-current assets
    BALANCE SHEET (in 000 of CU)
    Net cash flows used in investing activities (3) Assets Beg + - End Equity and liabilities Beg - + End
    Non-current assets Shareholders’ equity
    Cash flows from financing activities Manufacturing equip. (net) Capital
    Increase in capital Accumulated retained
    New debt earnings
    Repayment of debt Current assets Net income/loss
    Dividends paid Inventories Subtotal
    • Raw materials
    • Finished products Liabilities
    Net cash flows used in financing activities (4) Trade receivables Debt
    Bank overdraft
    Net increase (decrease) in cash (5)=(2)+(3)+(4) Cash at bank Trade payables
    Income tax payable
    Ending balance (6)=(1)+(5) Total Total

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