SCF--STATEMENT OF CASH FLOW

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Statement of Cash Flows

STATEMENT OF CASH FLOW

ELEMENTS AND STRUCTURE

1. OPERATING ACTIVITIES:

INFLOW:

  • Cash receipts from sales and service revenue
  • Cash receipts from collection of accounts receivable
  • Cash refunds from suppliers
  • Cash receipts from royalties, rental, fees, and other revenue

OUTFLOW:

  • Cash payments for operating expenses
  • Cash payments to suppliers
  • Cash payments of interest
  • Cash refunds to customers

2. INVESTING ACTIVITIES:

INFLOW:

  • Cash receipts from sale of property, plant, and equipment
  • Cash receipts from sale of investments
  • Cash receipts from collections on notes receivable

OUTFLOW:

  • Cash payments to acquire property and equipment
  • Cash payments to acquire investments

3. FINANCING ACTIVITIES:

INFLOW:

  • Cash receipts from investments by owners
  • Cash receipts from issuance of notes payable

OUTFLOW:

  • Cash payments to owners (withdrawals)
  • Cash payments to settle notes payable

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