The Cash Flow Statement
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Transcript of The Cash Flow Statement
![Page 1: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/1.jpg)
The Cash Flow StatementThe Cash Flow Statement
• The purpose is to provide info about the sources and uses of cash during a particular time period
• content and organization– operating activities: generally, any activities that enter into the
determination of net income
– investing activities: transactions involved in the acquisition or disposition of non-current assets (sale or purchase of non-current assets, sales or purchases of other company’s securities, collecting or giving a loan to a third party)
– financing activities: transactions involving the company’s debt or equity (selling or acquiring company’s own stock, issuing or repaying long-term debt, payment of dividends)
![Page 2: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/2.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
![Page 3: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/3.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers
![Page 4: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/4.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000
![Page 5: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/5.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
![Page 6: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/6.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies
![Page 7: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/7.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500
![Page 8: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/8.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000
![Page 9: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/9.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000
![Page 10: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/10.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
![Page 11: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/11.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations
![Page 12: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/12.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
![Page 13: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/13.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
![Page 14: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/14.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0
![Page 15: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/15.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
![Page 16: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/16.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
![Page 17: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/17.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0
![Page 18: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/18.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
![Page 19: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/19.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
![Page 20: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/20.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
Increase in cash during period
![Page 21: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/21.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
Increase in cash during period $ 2,500
![Page 22: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/22.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
Increase in cash during period $ 2,500Cash Balance, beginning of Period (May 1)
![Page 23: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/23.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
Increase in cash during period $ 2,500Cash Balance, beginning of Period (May 1) 11,000
![Page 24: The Cash Flow Statement](https://reader035.fdocuments.in/reader035/viewer/2022062717/56812aa0550346895d8e6329/html5/thumbnails/24.jpg)
Glorian Portrait Studios, IncorporatedStatement of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities:
Cash Collected from Customers $19,000 Cash Paid:
To vendors for supplies $3,500To Landlord for rent 5,000To Employees- Artist 8,000 16,500
Cash Provided From Operations $ 2,500
Cash Provided from Investing Activities
Investment and later sale of securities, buildings, equipment $ 0Cash Provided (or Used) from Investing Activities $ 0
Cash Provided From Financing Activities
Issuance and retirement of stocks and bonds $ 0Payment of Dividends 0
Cash Provided (or Used) from Financing Activities $ 0
Increase in cash during period $ 2,500Cash Balance, beginning of Period (May 1) 11,000Cash Balance, end of Period (May 31) $13,500