1. Accounting and finance Unit 4 TOPIC 5 – CASHFLOW STATEMENTS

2. IDENTIFYING CASHFLOWS PAGE 2

3. 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

4. CASH RECEIVED FROM CUSTOMERS

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

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

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

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

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

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

17. Example 3 - Aone Amusements Ltd Page 21

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

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

29. Example 5 page 37 – xyz ltd

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

35. Complete investing section of cashflow statement page 45…

36. Completing the cashflow statement

37. EXAMPLE 7 –FINDING DIVIDENDS PAID page 47

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

39. Workings for operating section – cash receipts from customers:

41. Cash received from other revenue

42. Cash paid to supplier and employees calculation

47. Calculation of cash paid to supplier and employees

49. Complete operating section of cashflow statement page 57

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

51. Dividends received

52. Interest income received

53. Purchase of plant and equipment

54. Purchase of shares

55. Complete investing section of cashflow statement page 57

56. Workings for Cashflows from financing section:

57. Complete financing section of statement of cashflows page 57

58. Complete the cashflow statement page 57