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Cash Flow by Direct Method

The cash flow statement is an important tool for financial management. It shows the accounts that contributed to increase or decrease the cash resources of the company from one period to another subsequent.
Before you enter data, prepare a worksheet with adjustments of balance sheet accounts to make them comparable. Also, note that, some adjustments in the previous balance sheet must be made when subsequent events affect the previous net worth, such as, the appropriation of retained earnings, capital reserves, dividends paid or capital increase through reserves.
Read the full text Cash Flow by Direct Method.
Enter the reclassified balance sheet data as requested, in chronological order, the results will be shown after a click on Calculate

Company name:
Balance Sheet & Statement CASH FLOW
Year Year
Asset  Operating Activities
Cash & equivalent  Net Sales
Receivables (net) Receivables
Inventory Cost of Goods Sold
Prepaid Expenses Accounts Payable
Other Op. Accounts Inventory
Investments Other Op. Asset
No-Op account Other Op.Liabilities
Property,Plant,Eq. (net) Op Expenses
Intangibles (net) Income Tax
Total Asset Cash Op. Activities
Liabilities & Stockholder Equity Investing Activities
Accounts Payable Investments
Bank Loans Plant & Equipment
Accruals Intangibles Account
Dividends Cash Inv. Activities
Income tax Financing Activities
Other Op. Liabilities Equity Injection
No-Op Liabilities Banks Loan
Common Stock Dividends Paid
Reserves Other Financing
Retained Earnings No Op. Expenses
Tot Liab & Equity No Op Revenues
Income Statement Cash-Fin. Activities
Net Sales Incr/Dec Net Cash
Cost of Good Sold Initial Cash
Operating Expenses Ending Cash
Provision for Bad Clients
Income Taxes
Other no Op Expenses
Other no Op Revenues
Net Income

Note: This calculator has only educational purposes. The accuracy and their applicability to particular cases is not guaranteed.

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