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The Cash Flow Statement

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

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The Cash Flow Statement

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  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 company’s securities, collecting or giving a loan to a third party) • financing activities: transactions involving the company’s debt or equity (selling or acquiring company’s 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 16,500Cash 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 16,500Cash 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 16,500Cash 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 16,500Cash 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 16,500Cash 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 16,500Cash 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 16,500Cash 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 16,500Cash 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 16,500Cash 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 16,500Cash 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 16,500Cash 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 16,500Cash 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

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