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Essay / Research Paper Abstract
This 10 page paper demonstrates how cash flow statements should be drawn up in compliance with FRS1, and how they can be analysed once drawn up.
Page Count:
10 pages (~225 words per page)
File: TS14_TEcshflw.rtf
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Unformatted sample text from the term paper:
these may be seen as a reconciliation of the operating profit to give us the net cash inflow from operating activities. The first of these is the cash flow
reconciliation where we take the operating profit and the deduct the different charges. Here we will do each year separately so the student can see the different steps involved. 1999
is undertaken first. We have included a couple of categorised tat are not in the case study so that the student may use the model to apply this to alternate
case studies where these may be present. The profit before taxation is take as the operating profit. The deprecation charge is the charge taken from the balance sheet. The
loss on plant is taken from the notes to the assets. Stock increase is a minus figure as this decreases the cash flow, and is the current stock less the
previous years stock taken from the balance sheet. This is also the same for debtors, the current year minus the previous year. The creditors is a positive figure, but calculated
in the same way. Reconciliation of operating Profit to operating cash flows Profit before tax and interest 10060 Depreciation charge 19200 Loss on sale of plant 100 R
and D written back 0 Profit on sale of land 0 Stock Increase -3000 Debtors increase -7700 Creditors increase 500 Total cash flow from operations 19160 The next
stage is to consider the fixed assets here. To calculate the increase in assets we will take the post depreciation values given in the year before and use this to
calculate an increase in expenditure, allowing for the details we have been given regarding disposals. For example we have a post depreciated value of 28,400 in 1998. However the total
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