The document discusses key aspects of a statement of cash flows including its four main parts (cash, operating activities, investing activities, financing activities), methods for preparing it (direct vs indirect), uses both internally and externally, limitations, and provides an example cash flow statement for 5 companies. It explains how the statement of cash flows reconciles accrual-based accounting to cash-based transactions and flows.
The Cash Flow Statement translates earnings in the Income Statement into cash inflows. Explained in detail above as a part of the topic “Financial accounting”, is brought to you by Welingkar’s Distance Learning Division.
For more such innovative content on management studies, join WeSchool PGDM-DLP Program: http://bit.ly/SlideshareFaccounting
Join us on Facebook: http://www.facebook.com/welearnindia
Follow us on Twitter: https://twitter.com/WeLearnIndia
Read our latest blog at: http://welearnindia.wordpress.com
Subscribe to our Slideshare Channel: http://www.slideshare.net/welingkarDLP
,
capital budgeting
,
concept of capital budgeting
,
the capital budgeting process
,
significance of capital budgeting
,
classification of investment project proposals
,
techniques of capital budgeting
,
types of project
The Cash Flow Statement translates earnings in the Income Statement into cash inflows. Explained in detail above as a part of the topic “Financial accounting”, is brought to you by Welingkar’s Distance Learning Division.
For more such innovative content on management studies, join WeSchool PGDM-DLP Program: http://bit.ly/SlideshareFaccounting
Join us on Facebook: http://www.facebook.com/welearnindia
Follow us on Twitter: https://twitter.com/WeLearnIndia
Read our latest blog at: http://welearnindia.wordpress.com
Subscribe to our Slideshare Channel: http://www.slideshare.net/welingkarDLP
,
capital budgeting
,
concept of capital budgeting
,
the capital budgeting process
,
significance of capital budgeting
,
classification of investment project proposals
,
techniques of capital budgeting
,
types of project
This presentation is made by Toran Lal Verma. Meaning, nature, and scope of Financial Management are discussed. scope and objectives of financial management have been discussed along with merits and demerits.
Investment Decision — Capital Budgeting Techniques — Pay Back Method — Accounting Rate Of Return — NPV — IRR — Discounted Pay Back Method — Capital Rationing — Risk Adjusted Techniques Of Capital Budgeting. — Capital Budgeting Practices
This is Teach-a-Topic presentation project that identifies the components of a cashflow statement and also recognizes cash flows problems that require corrective actions to ensure the financial stability of a business entity.
This presentation is made by Toran Lal Verma. Meaning, nature, and scope of Financial Management are discussed. scope and objectives of financial management have been discussed along with merits and demerits.
Investment Decision — Capital Budgeting Techniques — Pay Back Method — Accounting Rate Of Return — NPV — IRR — Discounted Pay Back Method — Capital Rationing — Risk Adjusted Techniques Of Capital Budgeting. — Capital Budgeting Practices
This is Teach-a-Topic presentation project that identifies the components of a cashflow statement and also recognizes cash flows problems that require corrective actions to ensure the financial stability of a business entity.
Cash Flow Statement is a basic concept which every young manager must learn. This presentation excellently explains what you should know about this topic!
A financial analysis for Coca-Cola:
company profile, financial statement, liquidity ratio, current ratio, cash ratio, quick ratio, profitability, efficiency, short term activity, long term activity, solvency, DuPont analysis and historical enterprise value (HEV).
Done By Elie Obeid and Isabelle Khalil
This particular project is based on ratio analysis of Coca-Cola International. I have analyzed two years financial performance of Coke i.e. from 2011 to 2012. I hope my this effort will help other interested students.
Basically it’s a documentary presentation which checks inflow and outflow of cash and cash equivalents.
A cash flow statement is a financial statement that provides aggregate data regarding all cash inflows that a company receives from its ongoing operations and external investment sources.
how to sell pi coins at high rate quickly.DOT TECH
Where can I sell my pi coins at a high rate.
Pi is not launched yet on any exchange. But one can easily sell his or her pi coins to investors who want to hold pi till mainnet launch.
This means crypto whales want to hold pi. And you can get a good rate for selling pi to them. I will leave the telegram contact of my personal pi vendor below.
A vendor is someone who buys from a miner and resell it to a holder or crypto whale.
Here is the telegram contact of my vendor:
@Pi_vendor_247
what is the best method to sell pi coins in 2024DOT TECH
The best way to sell your pi coins safely is trading with an exchange..but since pi is not launched in any exchange, and second option is through a VERIFIED pi merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and pioneers and resell them to Investors looking forward to hold massive amounts before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade pi coins with.
@Pi_vendor_247
Exploring Abhay Bhutada’s Views After Poonawalla Fincorp’s Collaboration With...beulahfernandes8
The financial landscape in India has witnessed a significant development with the recent collaboration between Poonawalla Fincorp and IndusInd Bank.
The launch of the co-branded credit card, the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card, marks a major milestone for both entities.
This strategic move aims to redefine and elevate the banking experience for customers.
If you are looking for a pi coin investor. Then look no further because I have the right one he is a pi vendor (he buy and resell to whales in China). I met him on a crypto conference and ever since I and my friends have sold more than 10k pi coins to him And he bought all and still want more. I will drop his telegram handle below just send him a message.
@Pi_vendor_247
how to sell pi coins in South Korea profitably.DOT TECH
Yes. You can sell your pi network coins in South Korea or any other country, by finding a verified pi merchant
What is a verified pi merchant?
Since pi network is not launched yet on any exchange, the only way you can sell pi coins is by selling to a verified pi merchant, and this is because pi network is not launched yet on any exchange and no pre-sale or ico offerings Is done on pi.
Since there is no pre-sale, the only way exchanges can get pi is by buying from miners. So a pi merchant facilitates these transactions by acting as a bridge for both transactions.
How can i find a pi vendor/merchant?
Well for those who haven't traded with a pi merchant or who don't already have one. I will leave the telegram id of my personal pi merchant who i trade pi with.
Tele gram: @Pi_vendor_247
#pi #sell #nigeria #pinetwork #picoins #sellpi #Nigerian #tradepi #pinetworkcoins #sellmypi
The European Unemployment Puzzle: implications from population agingGRAPE
We study the link between the evolving age structure of the working population and unemployment. We build a large new Keynesian OLG model with a realistic age structure, labor market frictions, sticky prices, and aggregate shocks. Once calibrated to the European economy, we quantify the extent to which demographic changes over the last three decades have contributed to the decline of the unemployment rate. Our findings yield important implications for the future evolution of unemployment given the anticipated further aging of the working population in Europe. We also quantify the implications for optimal monetary policy: lowering inflation volatility becomes less costly in terms of GDP and unemployment volatility, which hints that optimal monetary policy may be more hawkish in an aging society. Finally, our results also propose a partial reversal of the European-US unemployment puzzle due to the fact that the share of young workers is expected to remain robust in the US.
US Economic Outlook - Being Decided - M Capital Group August 2021.pdfpchutichetpong
The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
Could this growth lead to a “Roaring Twenties”? As quickly as the U.S. economy contracted, experiencing a 9.1% drop in economic output relative to the business cycle in Q2 2020, the largest in recorded history, it has rebounded beyond expectations. This surprising growth seems to be fueled by the U.S. government’s aggressive fiscal and monetary policies, and an increase in consumer spending as mobility restrictions are lifted. Unemployment rates between June 2020 and June 2021 decreased by 5.2%, while the demand for labor is increasing, coupled with increasing wages to incentivize Americans to rejoin the labor force. Schools and businesses are expected to fully reopen soon. In parallel, vaccination rates across the country and the world continue to rise, with full vaccination rates of 50% and 14.8% respectively.
However, it is not completely smooth sailing from here. According to M Capital Group, the main risks that threaten the continued growth of the U.S. economy are inflation, unsettled trade relations, and another wave of Covid-19 mutations that could shut down the world again. Have we learned from the past year of COVID-19 and adapted our economy accordingly?
“In order for the U.S. economy to continue growing, whether there is another wave or not, the U.S. needs to focus on diversifying supply chains, supporting business investment, and maintaining consumer spending,” says Grace Feeley, a research analyst at M Capital Group.
While the economic indicators are positive, the risks are coming closer to manifesting and threatening such growth. The new variants spreading throughout the world, Delta, Lambda, and Gamma, are vaccine-resistant and muddy the predictions made about the economy and health of the country. These variants bring back the feeling of uncertainty that has wreaked havoc not only on the stock market but the mindset of people around the world. MCG provides unique insight on how to mitigate these risks to possibly ensure a bright economic future.
where can I find a legit pi merchant onlineDOT TECH
Yes. This is very easy what you need is a recommendation from someone who has successfully traded pi coins before with a merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi network coins and resell them to Investors looking forward to hold thousands of pi coins before the open mainnet.
I will leave the telegram contact of my personal pi merchant to trade with
@Pi_vendor_247
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
Even tho Pi network is not listed on any exchange yet.
Buying/Selling or investing in pi network coins is highly possible through the help of vendors. You can buy from vendors[ buy directly from the pi network miners and resell it]. I will leave the telegram contact of my personal vendor.
@Pi_vendor_247
2. Name Div Roll No
Gufran Siddiqui A 53
Aabid Kalokhe a 20
Shehzad Khan A 30
Asif valsangkar a 61
Farhan Ansari a 04
Shoaib shaikh a 50
Zeeshan azmi a 06
3. Provides information about cash inflows and
outflows during an accounting period
Is developed from Balance Sheet and Income
Statement data
Important as an analytical tool
4. Accrual-based accounting requires reporting
revenues when earned and expenses when
incurred – not when cash is exchanged.
Explains the reasons for a change in cash.
Reconciles net income with cash flow from
operations.
Valuation models used in financial analysis are
often based on projections of future cash flows.
5. Four parts of a statement of cash flows:
Cash
Operating Activities
Investing Activities
Financing Activities
6. Cash includes Cash and Cash-equivalents
Cash Equivalents
• Treasury bills maturing within 90 days or
less.
• Investment Funds
• Foreign Currency on hand
• Checking Account
• Free Savings Account
7. Cash flows related to selling goods and services; that
is, the principle business of the firm.
The cash effects of transactions and other events that
enter into the determination of income
Examples of Operating Activities
Cash received from customers through sale of goods
or services performed;
Cash payments to suppliers or employees
Cash payments for taxes and other expenses
8. Acquiring/disposing of securities that are not cash equivalents
Cash flows related to the acquisition or sale of non-current assets.
Lending money/collecting on loans
Examples of Investing Activities
Cash received from sales of assets that are not held for the regular
trading purposes such as sale of building; marketable securities such as
trading and available for sale securities, and investments
Cash payments to acquire property, plant, and equipment (PPE), other
tangible or intangible assets, and other long-term assets
Cash received from sale of, and paid for purchases of derivative
instruments
Loans extended to other companies and collection of such loans
9. Borrowing from creditors/repaying the principal
Obtaining resources from owners
Providing owners with a return on investment
Examples of financing activities
Cash received from issuing share capital
Cash proceeds from issuing bonds, loans, notes, mortgages
and other short or long-term borrowings
Cash payments to shareholders to redeem existing shares-
treasury stock
Cash repayment of loans and other borrowings; and
Cash payments to shareholders as dividends.
10. Operating Activities
Investing Activities
Financing Activities
Total Inflows less Total Outflows =
Change in cash for the accounting period
11. Cash received from Cash paid for
cash flow
Operations sale of goods - operating goods = from operations
and services and services
+ or -
Cash received from
Cash paid to purchase cash flow
Investing sales of investments - long-term investments
= from investing
and longterm assets
+ or -
Cash received from Cash paid for
dividends and to cash flow
Financing issue of debt or - repay debt or to buy
= from financing
capital stock
treasury stock
=
Net change in cash
cash inflows cash outflows for the period
12. Firms may use one of two methods
prescribed by the IASB-FASB:
Direct Method
Indirect Method
The two methods yield identical figures
for net cash flow from operating
activities because the underlying
accounting concepts are the same.
13. Direct Method Shows
Cash collections from customers
Interest and dividends collected
Other operating cash receipts
Cash paid to suppliers and employees
Interest paid
Taxes paid
Other operating cash payments
14. Cash Flow from Operating Activities : Direct Method
Cash Flow from Operating Activities Amount Amount
(Rs.) (Rs.)
Cash Receipts from :
Sales XXX
XXX
Commission & Fees
XXX
Interest Received
XXX
Cash Payment for :
Purchases XXX
XXX
Payments to and for employees
XXX
Operating Expenses XXX
Interest Payments XXX
Direct Taxes Paid XXX
XXX
Net Cash Flow from Operating Activities
15. Reconciliation of the accrual based and cash based
accounting
Indirect Method starts with Net Income and adjusts for
Deferrals
Accruals
Non-cash items, such as depreciation and amortization
Non-operating items, such as gains and losses on asset sales
16. Cash Flow from Operating Activities : Indirect Method
Cash Flow from Operating Activities Amount Amount
(Rs.) (Rs.)
Net Profit before Tax xxx
Adjustment for :
Depreciation xxx
Loss on Sale of Fixed Assets
xxx
Loss on revaluation
xxx xxx
Operating Profit before Working Capital Changes
xxx
Adjustment* for :
Trade and other Receivables xxx
Inventories or Stocks
xxx xxx
Trade Payments or (Creditors and B/P)
xxx
Cash Generated from Operations
Interest Paid
xxx xxx
Taxes Paid xxx
Net Cash Flow from Operating Activities XXX
17. First Step
Look at changes in balance sheet accounts from
beginning to end of accounting period
Next Step:
Transfer the account changes to the appropriate
area of a statement of cash flows
18. External Uses
To assess the ability of a firm to manage cash flows
To assess the ability of a firm to generate cash through
its operations
To assess the company’s ability to meet its obligations
and its dividend policy
To provide information about the effectiveness of the
firm to convert its revenues to cash
To provide information to estimate or anticipate the
company’s need for additional financing
19. Internal uses
Along side with cash budget Cash Flow Statement is
used:
To assess liquidity
▪ Determine if short-term financing is necessary
To determine dividend policy
▪ Decide to distribute; or increase or decrease
To evaluate the investment and financing decisions
20. Non-Cash Transactions are ignored.
Not a Substitute for Income Statementt.
Not a test of Total Financial Position.
Historical in Nature.
21. Should, at a minimum cover the following
areas:
Cash flow from operating activities
Cash inflows
Cash outflows
22. Its an important analytical tool for creditors, investors
and other users of financial statement data.
Firm’s ability to generate cash flows in the future
Firm’s capacity to meet cash obligations
Firm’s future external financing needs
Firm’s success in productively managing investing
activities
Firm’s effectiveness in implementing financing and
investing strategies
23. Generating cash from operations is the preferred
method for obtaining excess cash to finance:
Capital expenditures and expansion
Repayment of debt
Payment of dividends
24. When analyzing the cash outflows, the
analyst should consider the necessity of
the outflow and how the outflow was
financed
Generally, it is best to finance short-term
assets with short-term debt and long-term
assets with long-term debt or issuance of
stock