1. Statement of Cash Flows Gerald Schwab and Sherrill Nott

2. Statement of Cash Flows Purpose: To reconcile beginning cash on hand with ending cash on hand Explains change in cash on hand due to: –operating activities –investing activities –and financing activities

3. Statement of Cash Flows Tracks $’s in = sources Tracks $’s out = uses Cash flows do NOT indicate profitability Positive cash flow: Borrowings, liquidation of capital, delayed payments, gifts, inheritances Negative cash flow: extra debt payments, capital purchases, family draws

5. Statement of Cash Flows Name:_____________________For the period: _________________

6. Statement of Cash Flows Name:_____________________For the period: _________________

8. Statement of Cash Flows Name: Cash Grain Farm -- ExampleFor the period: 1-1-1999 thru 12-31-99

9. Statement of Cash Flows Name: Cash Grain Farm -- exampleFor the period: 1-1-1999 thru 12-31-99