The Cash Flow Statement

1
The Cash Flow Statement

• The purpose is to provide info about the sources
  and uses of cash during a particular time period
• content and organization
• operating activities generally, any activities
  that enter into the determination of net income
• investing activities transactions involved in
  the acquisition or disposition of non-current
  assets (sale or purchase of non-current assets,
  sales or purchases of other companys securities,
  collecting or giving a loan to a third party)
• financing activities transactions involving the
  companys debt or equity (selling or acquiring
  companys own stock, issuing or repaying
  long-term debt, payment of dividends)

2
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities
3
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers
4
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000
5
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid
6
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies
7
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500
8
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000
9
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000
10
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500
11
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations
12
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500
13
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities
14
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities Investment and later sale
of securities, buildings, equipment 0
15
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities Investment and later sale
of securities, buildings, equipment
0 Cash Provided (or Used) from Investing
Activities 0
16
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities Investment and later sale
of securities, buildings, equipment
0 Cash Provided (or Used) from Investing
Activities 0 Cash Provided From
Financing Activities
17
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities Investment and later sale
of securities, buildings, equipment
0 Cash Provided (or Used) from Investing
Activities 0 Cash Provided From
Financing Activities Issuance and retirement of
stocks and bonds 0
18
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities Investment and later sale
of securities, buildings, equipment
0 Cash Provided (or Used) from Investing
Activities 0 Cash Provided From
Financing Activities Issuance and retirement of
stocks and bonds 0 Payment of
Dividends 0
19
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities Investment and later sale
of securities, buildings, equipment
0 Cash Provided (or Used) from Investing
Activities 0 Cash Provided From
Financing Activities Issuance and retirement of
stocks and bonds 0 Payment of
Dividends 0Cash Provided (or Used)
from Financing Activities 0
20
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities Investment and later sale
of securities, buildings, equipment
0 Cash Provided (or Used) from Investing
Activities 0 Cash Provided From
Financing Activities Issuance and retirement of
stocks and bonds 0 Payment of
Dividends 0Cash Provided (or Used)
from Financing Activities 0 Increase
in cash during period
21
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities Investment and later sale
of securities, buildings, equipment
0 Cash Provided (or Used) from Investing
Activities 0 Cash Provided From
Financing Activities Issuance and retirement of
stocks and bonds 0 Payment of
Dividends 0Cash Provided (or Used)
from Financing Activities 0 Increase
in cash during period 2,500
22
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities Investment and later sale
of securities, buildings, equipment
0 Cash Provided (or Used) from Investing
Activities 0 Cash Provided From
Financing Activities Issuance and retirement of
stocks and bonds 0 Payment of
Dividends 0Cash Provided (or Used)
from Financing Activities 0 Increase
in cash during period 2,500Cash Balance,
beginning of Period (May 1)
23
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities Investment and later sale
of securities, buildings, equipment
0 Cash Provided (or Used) from Investing
Activities 0 Cash Provided From
Financing Activities Issuance and retirement of
stocks and bonds 0 Payment of
Dividends 0Cash Provided (or Used)
from Financing Activities 0 Increase
in cash during period 2,500Cash Balance,
beginning of Period (May 1) 11,000
24
Glorian Portrait Studios, IncorporatedStatement
of Cash FlowsFor the Month ended May 31, 2007
Cash Provided from Operating Activities Cash
Collected from Customers 19,000 Cash
Paid To vendors for supplies 3,500 To
Landlord for rent 5,000 To Employees-
Artist 8,000 16,500 Cash Provided From
Operations 2,500 Cash Provided from
Investing Activities Investment and later sale
of securities, buildings, equipment
0 Cash Provided (or Used) from Investing
Activities 0 Cash Provided From
Financing Activities Issuance and retirement of
stocks and bonds 0 Payment of
Dividends 0Cash Provided (or Used)
from Financing Activities 0 Increase
in cash during period 2,500Cash Balance,
beginning of Period (May 1) 11,000Cash
Balance, end of Period (May 31) 13,500