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Module 1: Fluxo de caixa histórico

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Exemplos de itens de fluxo de caixa

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Accounting - Examples of cash flow items

Examples of cash flow items

OPERATING
INVESTING
FINANCING

CASH INFLOW
CASH INFLOW
CASH INFLOW

cash sales/cash fees
selling of a non-current asset; e.g. motor vehicles
additional cash capital

cash received from debtors for goods and services

loan received

CASH OUTFLOW
CASH OUTFLOW
CASH OUTFLOW

cash purchases
buying non-current asset; e.g. equipment
cash drawings

cash payments to creditors

loan repaid

cash payment of expenses

There are three essential skills required in preparing a cash flow
statement:

* determining whether the item is a cash flow

* if yes, classifying that item

* reconstructing accounts to determine the money amount involved

Cash flow statements should be studied in conjunction with other reports
such as the Profit and Loss statement and the balance sheet.

At all times it is important that you indicate that only 'cash' items
apply.

In the table above it is the 'proceeds from the sale of a non-current
asset' that is reported as an investing inflow. The cash paid for a
non-current asset is reported as an investing outflow.

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