Management Accounting

Cost Management

Cash Management

HOIII

Stephan DEMAEGHT

Cash Flow Statement

Statement of Changes in Working Capital

Cash Management

Stephan DEMAEGHT

Cash Management

Stephan DEMAEGHT

Cash Flow (Indirect Method)

+ Net Income / - Net Lost 3.050+ Depreciation 11.000 - Current Assets increasing -1.670+ Current Assets decreasing 990+ Current Liabilities increasing 472 - Current Liabilities decreasing -1.570- Fixed Assets increasing -3.000+ Fixed Assets decreasing 0+ Capital Equities increasing 0- Capital Equities decreasing 0- Dividends -2.000+ Long Term Liabilities increasing 1.200- Long Term Liabilities decreasing -8.000= Cash Flow 472

Check (Direct Method)

Bank/Cash Current Year 59.500- Bank/Cash Previous Year -59.028= Cash Flow 472

Changes in Working Capital (Indirect Method)

Inflows Outflows

Net Income 3.050 Dividends 2.000Amortization 11.000 Fixed Assets increasing 3.000Fixed Assets decreasing 0 Capital Equities decreasing 0Capital Equities increasing 0 Long Term Liabilities decreasing 8.000Long Term Liabilities increasing 1.200  

Total Inflows 15.250 Total Outflows 13.000

Inflows - Outflows 2.250

Check (Direct Method)

Current Assets Prev. Year 74.458- Current Liabilities Prev. Year 8.158= Working Capital Prev. Year 66.300

Current Assets Current Year 75.610- Current Liabilities Current Year 7.060= Working Capital Current Year 68.550

Change in Working Capital 2.250