1 / 12

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS. OPERATING ACTIVITIES Direct Cash receipts from customers - Cash paid to suppliers & employees = Cash from operations or Indirect Net profit before tax (I/S) +/- non cash items +/- changes in working capital =Cash from operations FINANCING ACTIVITIES

jakeem-reid
Download Presentation

STATEMENT OF CASH FLOWS

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. STATEMENT OF CASH FLOWS • OPERATING ACTIVITIES Direct Cash receipts from customers - Cash paid to suppliers & employees = Cash from operations or Indirect Net profit before tax (I/S) +/- non cash items +/- changes in working capital =Cash from operations • FINANCING ACTIVITIES • INVESTING ACTIVITIES Statement of Cash Flows

  2. SASOL – 2010A direct statement of cash flow Statement of Cash Flows

  3. Statement of Cash Flows

  4. Statement of Cash Flows

  5. Statement of Cash Flows

  6. Statement of Cash Flows

  7. TRUWORTHS – 2010An indirect statement of cash flows Statement of Cash Flows

  8. Statement of Cash Flows

  9. Statement of Cash Flows

  10. Statement of Cash Flows

  11. CASH FLOW versus PROFIT • John Carolin (unpublished M.Com thesis – The informational content of cash flow numbers versus accrual- based income numbers) • Research generally supports the “conventional wisdom that accrual based earnings are superior to operating cash flows” • In South Africa “EPS dominates CFO in explaining the variation of cumulative abnormal returns (1988 – 2002). CFO does have statistically significant incremental information” Statement of Cash Flows

  12. NZF 2009 ???? Statement of Cash Flows

More Related