Cash Flow Statement

OPERATING ACTIVITIES

Non-Cash Items

Expenses → +

  • Depreciation Expense

  • Loss on Sale (NOE)

Revenue → -

  • Gain on Sale (NOI)

Current Assets:

+ → -

- → +

  • Accounts Receivable

  • Inventory

  • Prepaids

Liabilities:

+ → +

- → -

  • Accounts Payable

  • Wages Payable

  • Interest Payable

INVESTING ACTIVITIES

  • Purchasing equipment

  • Selling equipment

FINANCING ACTIVITIES

  • Loan repayment

  • Common shares issued

  • Dividends paid

    • Beginning retained earnings + Net income - Ending retained earnings