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Statement of Cash Flows
Chapter 13

McGraw-Hill/Irwin

Copyright © 2010 by The McGraw-Hill Companies, Inc. All rights reserved.

Purpose of the Statement
Provides information about the cash receipts and cash payments of a business entity during the accounting period.
Helps investors with questions about the company’s

• • • •

Ability to generate positive cash flows. Ability to meet its obligations and to pay dividends. Need for external financing. Investing and financing transactions for the period.

13-2

Company Name Statement of Cash Flows Period Covered p g Cash flows from operating activities: [List of individual inflows and outflows] Net cash from (used in) operating activities Cash flows from investing activities: [List of individual inflows and outflows] Net cash from (used in) investing activities Cash flows from financing activities: [List of individual inflows and outflows] Net cash from (used in) financing activities Net increase (decrease) in Cash Cash (and equivalents) balance at beginning of period Cash (and equivalents) balance at end of period

$ #####

#####

##### $ ##### ##### $ #####
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Classification of Cash Flows
The Statement of Cash Flows must include the following three sections: • Cash Flows from Operating Activities • Cash Flows from Investing Activities • Cash Flows from Financing Activities

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Operating Activities
Inflows from:

• Interest and dividends • received Sales to customers

+

Outflows to:

• Suppliers of goods and • • • services Employees Lenders for interest Governments for taxes

Cash Flows from Operating Activities

_

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Investing Activities
• •
Inflows from:
Sale of investments and PPE assets + Collection of principal on loans

Outflows to:

• Purchase investments and • •
PPE assets Purchase debt or equity investments Make loans

Cash Flows from

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