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XSIQ
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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 Los 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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