Cash Flow Statement

Question 1

Cash flows from operating activities

Answer 1

• cash flows related to day-to-day trading activities
• inflows:
  
  • cash fees
  • GST received
  • interest received
  • receipts from accounts receivable
• outflows:
  
  • wages
  • advertising
  • interest expense

Question 2

Cash flows from investing activities

Answer 2

-cash flows relating to the purchases and sale of NCAs
- inflows:
- sale of NCAs
- outflows:
- purchase of NCAs

Question 3

Cash flows from financing activities

Answer 3

• cash flows related to changes in the financial structure of the firm
• inflows:
  
  • capital contribution
  • loan received
• outflows:
  
  • drawings
  • loan repayments

Question 4

Structure of cash flow statements

Answer 4

Business name cash flow statement for the period ended

• Cash flow from operating activities
• Net cash flows from operations
• Cash flows from investing activities
• Net cash flows from investing activities
• Cash flows from financing activities
• Net cash flows from financing activities
• Net increase/(decrease) in cash position
• Bank balance at the start
• Bank balance at the end