Statement of cash flow structure

Question 1

How to get cash from operating activities

Answer 1

Profit from operations
\+ Depreciation
\+/- Loss on sale of PPE
\+/- Inventory
\+/- Trade receivables
\+/- Trade payables

Question 2

How to get net cash from operating activites

Answer 2

• Interest

- Tax

Question 3

How to get net cash used in investing activities

Answer 3

• Purchase of NCA
  + Proceeds from sale of NCA
  + Interest received
  + Dividends received

Question 4

How to get net cash from financing activities

Answer 4

+ Proceeds of share issue
+ New bank loans
- Bank loans repaid
- Dividends paid

Question 5

How to finish cash flow statement

Answer 5

1) Net increase in cash and cash equivalents
2) Cash and cash equivalents at start of year
3) Cash and cash equivalents at end of year