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Module 1: Fluxo de caixa histórico

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Relatórios de fluxo de instrução da tabela de históricos

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Accounting - Reporting - historical cash flow statement table

Reporting - historical cash flow statement table

It is important to be aware that not all transactions and the resultant
accounts belong in the cash flow statement.

In the table below three columns have been prepared.

In the first column are examples of items that belong in the Profit and
Loss statement but not in the cash flow statement.

In the second column are items that relate to the same transaction but are
reported under different titles and usually different amounts in both the
Profit and Loss statement and the cash flow statement.

In the third column are items that belong in the cash flow statement but
not in the Profit and Loss statement.

PROFIT ITEMS
CASH/PROFIT ITEMS
CASH ITEMS

DEPRECIATION
CREDIT SALES/DEBTORS
DRAWINGS

BAD/DOUBTFUL DEBTS
CREDIT PURCHASES/CREDITORS
LOANS

DISCOUNTS
INCURRED/PAID EXPENSES
BUY/SELL NON-CURRENT ASSETS

STOCKS
EARNED/RECEIVED REVENUES
BANK

STOCK LOSS/GAIN

CAPITAL

PROFIT/LOSS ON SALE OF NON-CURRENT ASSETS

View text document for sample cash flow statements.

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