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ايمان حسن 08-19-2010 09:31 PM

Statement of Cash Flows
 
Statement of cash flows
can be quiet challenging. This tutorial outlines two methods of preparing a statement of cash flows. The direct method, (which is the preferred method) and the indirect method (which is the more commonly used method). This tutorial covers three comprehensive examples in a step by step manner on how to prepare cash flow statements and the importance that they bring to an organisation.

Most accounting textbooks require students to reconstruct a dozen ledger accounts just to arrive at cash receipts from customer or cash paid to suppliers. We however, have demonstrated a way to think about cash inflows and outflows without having to reconstruct any ledger accounts.

Take an asset account like accounts receivable. When accounts receivables have increased during the period no cash has been collected. So effectively cash has decreased. Now take the inventory account. When the inventory account has increased during the period, inventory has been purchased so therefore cash has decreased. We can conclude that an increase in an asset account decreases the cash account and a decrease in an asset account increases the cash account.

Now take a liability account. When accounts payable increase cash has been saved and effectively it can be said that cash has increased. The same goes for equity accounts. An increase in a liability or equity account results in an increase in cash and a decrease in a liability or equity account results in a decrease in cash.

Like always, our team strives to bring our users the best accounting tutorials on the web today. This is why we’ve created a statement of cash flows template. Save time drawing up your own. We’ve included both a direct and indirect statement of cash flows template, along with individual templates to help calculate items like cash receipts from customers and cash paid to suppliers


للتحمـــيـــل من هنــــــــــــــــــــــا.




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del peiro 08-20-2010 12:12 AM

مشاركة: Statement of Cash Flows
 
الله يجزيكِ الخير

moh3378 08-20-2010 12:24 PM

مشاركة: Statement of Cash Flows
 
مشكور و الله على المجهود

mmebied 08-20-2010 10:30 PM

مشاركة: Statement of Cash Flows
 
السلام عليكم ورحمة الله وبركاته

mohamed fatouh 08-21-2010 12:54 PM

مشاركة: Statement of Cash Flows
 
thanxxxxxxxx

malk mohamed 08-21-2010 01:13 PM

مشاركة: Statement of Cash Flows
 
جزاك الله خيرا

essam pasha 08-21-2010 02:27 PM

مشاركة: Statement of Cash Flows
 
goooooooooooood

acc sameh 08-22-2010 11:56 AM

مشاركة: Statement of Cash Flows
 
جزاكم الله خيرا

soher 08-22-2010 12:27 PM

مشاركة: Statement of Cash Flows
 
Statement of Cash Flows

3s_sayed 08-22-2010 05:13 PM

مشاركة: Statement of Cash Flows
 
do or not do

mrkhaled 08-22-2010 05:54 PM

مشاركة: Statement of Cash Flows
 
very very good

fadielmahdi 08-22-2010 07:46 PM

مشاركة: Statement of Cash Flows
 
مشكوووووووووووووووووووووور

samnra 08-22-2010 10:05 PM

مشاركة: Statement of Cash Flows
 
thanks alot

melhusseinym 08-23-2010 11:58 PM

مشاركة: Statement of Cash Flows
 
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KOKO20008 08-24-2010 09:42 PM

مشاركة: Statement of Cash Flows
 
شكرااااااااااااااااااا:sm101:

مجموعه الاصدقاء الثلاثه 08-25-2010 01:31 AM

مشاركة: Statement of Cash Flows
 
شكرا على هذا العمل الشاقى ونرجو الاستمرار

مجموعه الاصدقاء الثلاثه 08-25-2010 01:33 AM

مشاركة: Statement of Cash Flows
 
الله يوفق من ساهم فى انجازه ورضاء الله عليه

مجموعه الاصدقاء الثلاثه 08-25-2010 01:36 AM

مشاركة: Statement of Cash Flows
 
شكرا للمجهود الرائع

مجموعه الاصدقاء الثلاثه 08-25-2010 01:38 AM

مشاركة: Statement of Cash Flows
 
اقتباس:

المشاركة الأصلية كتبت بواسطة ايمان حسن (المشاركة 87286)
statement of cash flows
can be quiet challenging. This tutorial outlines two methods of preparing a statement of cash flows. The direct method, (which is the preferred method) and the indirect method (which is the more commonly used method). This tutorial covers three comprehensive examples in a step by step manner on how to prepare cash flow statements and the importance that they bring to an organisation.

most accounting textbooks require students to reconstruct a dozen ledger accounts just to arrive at cash receipts from customer or cash paid to suppliers. We however, have demonstrated a way to think about cash inflows and outflows without having to reconstruct any ledger accounts.

take an asset account like accounts receivable. When accounts receivables have increased during the period no cash has been collected. So effectively cash has decreased. Now take the inventory account. When the inventory account has increased during the period, inventory has been purchased so therefore cash has decreased. We can conclude that an increase in an asset account decreases the cash account and a decrease in an asset account increases the cash account.

now take a liability account. When accounts payable increase cash has been saved and effectively it can be said that cash has increased. The same goes for equity accounts. An increase in a liability or equity account results in an increase in cash and a decrease in a liability or equity account results in a decrease in cash.

like always, our team strives to bring our users the best accounting tutorials on the web today. This is why we’ve created a statement of cash flows template. Save time drawing up your own. We’ve included both a direct and indirect statement of cash flows template, along with individual templates to help calculate items like cash receipts from customers and cash paid to suppliers


للتحمـــيـــل من هنــــــــــــــــــــــا.




[hide]http://a7lashare.com//./extension/pdf.gif[/hide]






[hide]http://a7lashare.com//./extension/pdf.gif[/hide]

لله يوفقك عل هذا المجهود

mohamed55p2007 08-26-2010 03:09 PM

مشاركة: Statement of Cash Flows
 
ششششششششششككككككككككككرررااااااااااااااااااااااااا اااااااااااااااااااااا

محاسب بلسم 08-27-2010 10:07 AM

مشاركة: Statement of Cash Flows
 
اللهم اشكو اليك ضعف قوتى وقلت حيلتى وهوانى على الناس يارحم الراحمين
وانت رب المستضعفين وانت ربى الى من تكلنى الى بعيدآ يتجهمنى ام الى عدوا ملكتة امرى

محاسب بلسم 08-27-2010 10:11 AM

مشاركة: Statement of Cash Flows
 
ادعوا لى بالتوفيق والنجاح

شاهر عبده دانيال 08-30-2010 12:05 PM

مشاركة: Statement of Cash Flows
 
متشكرييييييين

rh742008 08-30-2010 12:36 PM

مشاركة: Statement of Cash Flows
 
شكرااااااااااااااااااااا

اسامة سمير برغوث 08-30-2010 12:48 PM

مشاركة: Statement of Cash Flows
 
جزاك الله كل خير

invest696 09-01-2010 03:18 AM

مشاركة: Statement of Cash Flows
 
مشكور يا ريس

MANAWATY2007 09-01-2010 01:11 PM

مشاركة: Statement of Cash Flows
 
we want to thank you for this information and i hope we always interchange our experience

poppop1964 09-02-2010 07:38 AM

مشاركة: Statement of Cash Flows
 
جزاءك الله خيرا

eslamhoba 09-02-2010 09:24 AM

مشاركة: Statement of Cash Flows
 
شكرا جزيلا

alaa2007 09-02-2010 09:45 AM

مشاركة: Statement of Cash Flows
 
شكرا جزيلا على هذا المجهود الكبير
وكل عام انتم بخير

alzoughpy 09-02-2010 11:48 AM

مشاركة: Statement of Cash Flows
 
Statement of Cash Flows

mahmoud esam 09-04-2010 08:22 PM

مشاركة: Statement of Cash Flows
 
gooooooooooooooooood

kazman 09-06-2010 09:58 AM

مشاركة: Statement of Cash Flows
 
جزاكى الله خيرا

archiangeloss 09-06-2010 10:21 AM

مشاركة: Statement of Cash Flows
 
بارك الله فيك

Mody_esmat 09-06-2010 10:36 AM

مشاركة: Statement of Cash Flows
 
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thepilot 09-06-2010 01:26 PM

مشاركة: Statement of Cash Flows
 
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helper 09-07-2010 05:24 PM

مشاركة: Statement of Cash Flows
 
اللهم صل على محمد وعلى آله وصحبه أجمعين

كويمان 09-09-2010 11:48 AM

مشاركة: Statement of Cash Flows
 
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mahmoudelkak 09-10-2010 03:36 PM

مشاركة: Statement of Cash Flows
 
Thank u alot

هند حسن حميد علي 09-15-2010 02:26 AM

مشاركة: Statement of Cash Flows
 
الف شكررررررررررر


الساعة الآن 05:17 AM

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