management accounting cost management cash management hoiii stephan demaeght
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Management Accounting
Cost Management
Cash Management
HOIII
Stephan DEMAEGHT
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Cash Flow Statement
Statement of Changes in Working Capital
Cash Management
Stephan DEMAEGHT
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Cash Management
Stephan DEMAEGHT
Cash Flow (Indirect Method)
+ Net Income / - Net Lost 3.050+ Depreciation 11.000 - Current Assets increasing -1.670+ Current Assets decreasing 990+ Current Liabilities increasing 472 - Current Liabilities decreasing -1.570- Fixed Assets increasing -3.000+ Fixed Assets decreasing 0+ Capital Equities increasing 0- Capital Equities decreasing 0- Dividends -2.000+ Long Term Liabilities increasing 1.200- Long Term Liabilities decreasing -8.000= Cash Flow 472
Check (Direct Method)
Bank/Cash Current Year 59.500- Bank/Cash Previous Year -59.028= Cash Flow 472
Changes in Working Capital (Indirect Method)
Inflows Outflows
Net Income 3.050 Dividends 2.000Amortization 11.000 Fixed Assets increasing 3.000Fixed Assets decreasing 0 Capital Equities decreasing 0Capital Equities increasing 0 Long Term Liabilities decreasing 8.000Long Term Liabilities increasing 1.200
Total Inflows 15.250 Total Outflows 13.000
Inflows - Outflows 2.250
Check (Direct Method)
Current Assets Prev. Year 74.458- Current Liabilities Prev. Year 8.158= Working Capital Prev. Year 66.300
Current Assets Current Year 75.610- Current Liabilities Current Year 7.060= Working Capital Current Year 68.550
Change in Working Capital 2.250