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    Session 16

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    mybooks1231

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    © All Rights Reserved
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    Session 16

    Uploaded by

    mybooks1231
    4 views2 pages

    Copyright

    © © All Rights Reserved

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    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    4 views2 pages

    Session 16

    Uploaded by

    mybooks1231

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    You are on page 1of 2

    Statement of Cashflow

    Indirect Method
    PBT 13000
    Expense
    Dep exp 3100
    Int exp 2700 2005 2004
    Alw for cr loss 1500 Tr Rec 8300 8900
    Cash from ops bf ec ch 20300 Prov 1400 300
    Inc in Inv -2900 9700 9200
    Inc in trade rec -900 Bad debt 400
    Dec in tr reci -5100 9700 8800 900
    Dec in prepaid exp 800
    Cash from from ops bfr 12200 Allowance for credit losse
    Income tax pmt
    OB 300
    CFO 7000 Cy's prov 1500
    1800
    Bad Debt 400
    CB 1400

    Tax payabl 3300


    Cy's Prov 6700
    10000
    CB 4800
    Tax payabl 5200

    Tr rev ob 9200
    Direct Method Sales 72900
    collection from custom 72000 82100
    Less exp Tr cb 9700
    Cogs 48500 72400
    Selling and admin 4100 Less bad d 400
    Inc in inventory 2900 72000
    Dec in prepaid exp -800
    Dec in tr payable 5100
    59800
    Cash flow fr ops bef it 12200
    Less it pmt 5200
    CFO 7000
    Indirect Method
    PBT 8900
    Exp
    Dep exp 6700
    Int exp -900
    Int inc -1200
    Div inc -300
    Int exp 1100
    Prov for bad debt 1500
    Gain on sale of inc -1200
    Div inc -300
    Loss on sale 800 Tax payabl 2800
    ops bfr wc 24900 Cy's prov 8300
    inc in inv -1400 11100
    Inc in tr rec -2800
    inc in prepaid exp -300 Tr recievab 6600 5300
    Dec in tr payable -6700 Prov 1600 800
    ops bfr wc 13700 8200 6100
    It pmt 700
    Less it paid 9000 8200 5400
    CFO 4700 Increase -2800

    Direct Method
    Collection from customers 73000 75800
    less exp 6100
    Cogs 43900 81900
    S&Admin 7000
    Inc in inv 1400
    Inc in prepaid exp 300
    Dec in tr payable 6700
    59300
    Cashflow from ops bfr 13700
    Inc tax
    Less tax paid 9000
    CFO 4700

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