* Statement of Cash Flow 1

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  • 1. Statement of Cash Flow and Normalized Statements 06/02/10 Statement of Cash Flow
  • 2. Statement of Cash Flows 06/02/10 Statement of Cash Flow
    • Where have funds come from
    • How have funds been used
    • Sources
      • Liability and Equity
      • Assets
    • Uses
      • Liabilities and Equity
      • Assets
  • 3. 06/02/10 Statement of Cash Flow Sources and Uses of Funds
  • 4. 06/02/10 Statement of Cash Flow Sources and Uses of Funds
  • 5. Statement of Cash Flows 06/02/10 Statement of Cash Flow Cash inflows (1) Cash outflows Generation of Expenditure of funds funds in normal in normal operations operations (2) Sale of plant Purchase of plant and equipment and equipment Liquidation of Long-term investment long-term investment (3) Sale of bonds, Retirement or common stock, repurchase of preferred stock, bonds, common stock, and other preferred stock, and securities other securities equals Payment of cash dividends Cash flows from operating activities Cash flows from investing activities Cash flows from financing activities + + Add items 1, 2, and 3 together to arrive at net increase (decrease) in cash
  • 6. Cash Flows from Operating 06/02/10 Statement of Cash Flow Net income Depreciation Increase in current assets Decrease in current assets Increase in current liabilities Decrease in current liabilities equals Net cash flow from operating activities + + +
  • 7. 06/02/10 Statement of Cash Flow KRAMER CORPORATION Income Statement December 31, 2008
  • 8. 06/02/10 Statement of Cash Flow KRAMER CORPORATION Comparative Balance Sheets (continued on next slide) Year-End Year-End Assets: 2007 2008
  • 9. 06/02/10 Statement of Cash Flow KRAMER CORPORATION Comparative Balance Sheets (cont.) Year-End Year-End 2007 2008
  • 10. 06/02/10 Statement of Cash Flow KRAMER CORPORATION Statement of Cash Flows For the Year Ending Dec. 31, 2008
  • 11. 06/02/10 Statement of Cash Flow How do we know common stock dividends? Beginning Retained Earnings $250,000 + Net Income 110,000 - Dividends X Ending Retained Earnings $300,000 X = $60,500
  • 12. 06/02/10 Statement of Cash Flow Hermetic, Inc. 2008 Income Statement ($ in thousands)
  • 13. 06/02/10 Statement of Cash Flow Hermetic, Inc. 2008 Common Size Income Statement
  • 14. 06/02/10 Statement of Cash Flow Hermetic, Inc. Balance Sheet as of Dec. 31 ($ in thousands) Assets 2007 2008
  • 15. 06/02/10 Statement of Cash Flow Hermetic, Inc. Common Size Balance Sheet 2007 2008
  • 16. 06/02/10 Statement of Cash Flow Hermetic, Inc. Statement of Cash Flows 2008 ++--+ ++-