Accounting and finance Unit 4 TOPIC 5 – CASHFLOW STATEMENTS

IDENTIFYING CASHFLOWS PAGE 2

Example 1 – xenon ltd – page 6 We need to find figures to complete Cashflows from Operating activities section of the Cashflow Statement: Workings are as follows

CASH RECEIVED FROM CUSTOMERS

Complete cashflow statement (operating activities section) (top page 7)

Find cash paid to suppliers and employees – (1) inventory

Find cash paid to suppliers and employees – (2) cash paid to suppliers

Find cash paid to suppliers and employees – (3) cash paid for expenses

Complete cashflow statement (operating activities section) (top page 7)

Example 2 – page 10 Example10.2 from page 337 of your text Workings:

Example 3 - Aone Amusements Ltd Page 21

Next slide needs correction…… Should be rent received not commission…..

EXAMPLE 4 – CASHFLOWS FROM INVESTING ACTIVITIES page 36 Example10.2 from page 337 of your text

Example 5 page 37 – xyz ltd

Example 6 – cashflows from financing – page 44 Example from page 337 of text Workings:

Complete investing section of cashflow statement page 45…

Completing the cashflow statement

EXAMPLE 7 –FINDING DIVIDENDS PAID page 47

EXAMPLE 8 – page 51 10.3 PAGE 344 OF YOUR TEXT - FULL CASHFLOW STATEMENT Workings:

Workings for operating section – cash receipts from customers:

Cash received from other revenue

Cash paid to supplier and employees calculation

Calculation of cash paid to supplier and employees

Complete operating section of cashflow statement page 57

Workings for investing section – proceeds from sale of plant and equipment

Dividends received

Interest income received

Purchase of plant and equipment

Purchase of shares

Complete investing section of cashflow statement page 57

Workings for Cashflows from financing section:

Complete financing section of statement of cashflows page 57

Complete the cashflow statement page 57