Loading

Module 1: Fluxo de caixa histórico

Nota de Estudos
Study Reminders
Support
Text Version

Relatórios de históricos de instrução de fluxo de caixa

Set your study reminders

We will email you at these times to remind you to study.
  • Monday

    -

    7am

    +

    Tuesday

    -

    7am

    +

    Wednesday

    -

    7am

    +

    Thursday

    -

    7am

    +

    Friday

    -

    7am

    +

    Saturday

    -

    7am

    +

    Sunday

    -

    7am

    +

Accounting - Reporting - historical cash flow statement

Reporting - historical cash flow statement

Cash flow statements

Interactive SWF

Cash flow statements are not to be confused with cash budgets or
statements of receipts and payments. The cash flow statement is more
than a simple listing of cash receipts and payments.

It classifies cash flow into:

* operating

* investing

* financial

There are two approaches to cash flow statements:

* Information is presented in the form of a cashbook, cash journals, or a
statement of receipts and payments, and you have to classify into the
appropriate format

* A Profit and Loss statement and a balance sheet with opening and
closing balances are provided. After account reconstruction cash amounts
are determined and are classified in the cash flow statement.

Cash flow statements report on the movement of cash inward and outward
from the business. The cash flow statement is classified into three areas.

Interactive SWF

Historical Cash flow statements

Operating

relates to the trading of goods or the provision of services by the business and the resulting cash flows

Investing

relates to the buying and selling of non current assets for cash. This includes shares, bonds and other investments.

Financing

relates to the obtaining of funds both internally (Owner's equity) and externally (non current liabilities) and the subsequent repayment or withdrawal of these funds from the business.

Previous | Next