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12.7 Financing Activities

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VCE Accounting - Michael Allison
VCE Accounting - Michael Allison

VCE Accounting

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12.7 FINANCING ACTIVITIES
© Michael Allison, Trinity Grammar School. Author’s permission required for external use 12.7 FINANCING ACTIVITIES Financing activities Cash flows that result from changes in the firm’s financial structure • Capital contributions by the owner • Drawings by the owner • Borrowings (loans) from financial institutions • Loans repayments
© Michael Allison, Trinity Grammar School. Author’s permission required for external use Financing Activities  It is acceptable to have either a POSITIVE or NEGATIVE net cash flow from Financing Activities  A POSITIVE net cash flow is not necessarily good because the firm has either borrowed money or the owner has contributed capital  These are short-term sources of finance – loans incur interest and the owner’s capital is limited  A NEGATIVE net cash flow is not necessarily bad because the firm is either repaying its loans or the owner is withdrawing their Owner’s Equity 12.7 FINANCING ACTIVITIES Cash Flow Statement for the month ended 30 June 2015 $ $ Cash Flows from Financing Activities Capital contributions 5000 Loan – NAB 15000 Drawings (10000) Loan repayments (11000) Net Cash Flow from Financing Activities (1000)
© Michael Allison, Trinity Grammar School. Author’s permission required for external use Cash Flow Statement for the month ended 30 June 2015 $ $ Cash Flows from Financing Activities Capital contributions 5000 Loan – NAB 15000 Drawings (10000) Loan repayments (11000) Net Cash Flow from FinancingActivities (1000) Cash Flow Statement for the month ended 30 June 2015 $ $ Cash Flows from Financing Activities Capital contributions 5000 Loan – NAB 15000 Drawings (10000) Loan repayments (11000) Net Cash Flow from Financing Activities (1000) Cash Flow Statement for the month ended 30 June 2015 $ $ Cash Flows from Financing Activities Capital contributions 5000 Loan – NAB 15000 Drawings (10000) Loan repayments (11000) Net Cash Flow from Financing Activities (1000) Cash Flow Statement for the month ended 30 June 2015 $ $ Cash Flows from Financing Activities Capital contributions 5000 Loan – NAB 15000 Drawings (10000) Loan repayments (11000) Net Cash Flow from Financing Activities (1000) Section heading Cash inflows Listed before outflows in 1st column Cash outflows Listed after inflows in 1st columnSection ending Listed in 2nd column and down a row 12.7 FINANCING ACTIVITIES
© Michael Allison, Trinity Grammar School. Author’s permission required for external use TASK In-class Homework Ex12.5 X Ex12.6 X

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12.7 Financing Activities

  • 2. © Michael Allison, Trinity Grammar School. Author’s permission required for external use 12.7 FINANCING ACTIVITIES Financing activities Cash flows that result from changes in the firm’s financial structure • Capital contributions by the owner • Drawings by the owner • Borrowings (loans) from financial institutions • Loans repayments
  • 3. © Michael Allison, Trinity Grammar School. Author’s permission required for external use Financing Activities  It is acceptable to have either a POSITIVE or NEGATIVE net cash flow from Financing Activities  A POSITIVE net cash flow is not necessarily good because the firm has either borrowed money or the owner has contributed capital  These are short-term sources of finance – loans incur interest and the owner’s capital is limited  A NEGATIVE net cash flow is not necessarily bad because the firm is either repaying its loans or the owner is withdrawing their Owner’s Equity 12.7 FINANCING ACTIVITIES Cash Flow Statement for the month ended 30 June 2015 $ $ Cash Flows from Financing Activities Capital contributions 5000 Loan – NAB 15000 Drawings (10000) Loan repayments (11000) Net Cash Flow from Financing Activities (1000)
  • 4. © Michael Allison, Trinity Grammar School. Author’s permission required for external use Cash Flow Statement for the month ended 30 June 2015 $ $ Cash Flows from Financing Activities Capital contributions 5000 Loan – NAB 15000 Drawings (10000) Loan repayments (11000) Net Cash Flow from FinancingActivities (1000) Cash Flow Statement for the month ended 30 June 2015 $ $ Cash Flows from Financing Activities Capital contributions 5000 Loan – NAB 15000 Drawings (10000) Loan repayments (11000) Net Cash Flow from Financing Activities (1000) Cash Flow Statement for the month ended 30 June 2015 $ $ Cash Flows from Financing Activities Capital contributions 5000 Loan – NAB 15000 Drawings (10000) Loan repayments (11000) Net Cash Flow from Financing Activities (1000) Cash Flow Statement for the month ended 30 June 2015 $ $ Cash Flows from Financing Activities Capital contributions 5000 Loan – NAB 15000 Drawings (10000) Loan repayments (11000) Net Cash Flow from Financing Activities (1000) Section heading Cash inflows Listed before outflows in 1st column Cash outflows Listed after inflows in 1st columnSection ending Listed in 2nd column and down a row 12.7 FINANCING ACTIVITIES
  • 5. © Michael Allison, Trinity Grammar School. Author’s permission required for external use TASK In-class Homework Ex12.5 X Ex12.6 X