Cash Flow formulas *must memorise

Cash from customers

Accounts receivable (beg) + Sales - Bad debts/Discount allowed - Accounts receivable (end)

Cash from interest (other income)

Accrued interest income (beg) + Interest income - Accrued interest income (end)

Cash paid to suppliers

Accounts payable (beg) + Purchases - Accounts payable (end), Purchases = Cost of goods sold + Inventory (end) - Inventory (beg)

Interest paid

Accrued interest(beg) + Interest expense - Accrued interest (end)

Cash expenses

Cash expenses + Prepayments (this year) - Prepayments (last year) + Accrued expenses (last year) - Accrued expenses (this year), Cash expenses = (Total expenses - Interest) - Depreciation - Bad/ Doubtful debts - Discount allowed - Loss on sale

Tax paid

Tax payable (beg) + Tax expense - Tax payable (end)

Cash from asset sale

Carrying amount - Loss on sale or + Gain on sale, (Carrying amount = Historic cost - Accumulated depreciation)

Cash paid for asset purchase

Asset (end) - Asset (beg) + Cost of asset sold

Missing accumulated depreciation on an asset sold

Accumulated depreciation (beg) + Depreciation - Accumulated depreciation (end)

Cash from share issue

Contributed equity (end) - Contributed equity (beg) + Shares repurchased (original price)

Cash from mortgage/loans (or repayments)

Closing balance - opening balance

Cash paid for share repurchase

Shares repurchased in contributed equity + Shares repurchased in retained earnings

Dividends paid

Retained earnings (beg) + NPAT - Share repurchase (extra) - Retained earnings (end)