ABC Service Business
Cash Flow Statement
For the Year Ended December 31, 2023
Cash Flow from Operating Activities:
- Cash Inflows:
- Cash collected from customers: ₱150,000
- Cash Outflows:
- Cash paid to suppliers and employees: ₱70,000
- Cash paid for operating expenses (e.g., utilities, rent): ₱20,000
- Net Cash from Operating Activities: ₱60,000
(₱150,000 - ₱70,000 - ₱20,000 = ₱60,000)
Cash Flow from Investing Activities
- Cash Outflows:
- Cash paid for purchasing equipment: ₱25,000
- Cash Inflows:
- Cash received from selling old equipment: ₱5,000
- Net Cash from Investing Activities: -₱20,000
(₱5,000 - ₱25,000 = -₱20,000)
Cash Flow from Financing Activities
- Cash Inflows:
- Cash received from a loan: ₱30,000
- Cash Outflows:
- Cash paid for loan repayments: ₱10,000
- Net Cash from Financing Activities: ₱20,000
(₱30,000 - ₱10,000 = ₱20,000)
Net Increase (Decrease) in Cash
- Total of net cash from all activities: ₱60,000 - ₱20,000 + ₱20,000 = ₱60,000
Beginning Cash Balance
- Cash at the start of the period: ₱40,000
Ending Cash Balance
- Beginning cash balance + Net increase in cash: ₱40,000 + ₱60,000 = ₱100,000
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XYZ Merchandising Business
Cash Flow Statement
For the Year Ended December 31, 2023
Cash Flow from Operating Activities
Cash Inflows:
Cash received from customers: ₱250,000
Cash Outflows:
Cash paid to suppliers for inventory: ₱120,000
Cash paid for operating expenses (e.g., rent, utilities, salaries): ₱50,000
Net Cash from Operating Activities: ₱80,000
(₱250,000 - ₱120,000 - ₱50,000 = ₱80,000)
Cash Flow from Investing Activities
Cash Outflows:
Cash paid for purchasing new store equipment: ₱15,000
Cash Inflows:
Cash received from selling old equipment: ₱3,000
Net Cash from Investing Activities: -₱12,000
(₱3,000 - ₱15,000 = -₱12,000)
Cash Flow from Financing Activities
Cash Inflows:
Cash received from bank loan: ₱40,000
Cash Outflows:
Cash paid for loan repayments: ₱10,000
Cash paid for dividends: ₱5,000
Net Cash from Financing Activities: ₱25,000
(₱40,000 - ₱10,000 - ₱5,000 = ₱25,000)
Net Increase (Decrease) in Cash
Total of net cash from all activities: ₱80,000 - ₱12,000 + ₱25,000 = ₱93,000
Beginning Cash Balance
Cash at the start of the period: ₱30,000
Ending Cash Balance
Beginning cash balance + Net increase in cash: ₱30,000 + ₱93,000 = ₱123,000