Statement of Cash Flows

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Understanding a company's Cash Flows is critical to managing cash in order to ensure a positive cash position is sustained. It is important to understand the key cash drivers for your company's operations as well as understanding how the current period compares to the prior period. This Cash Flow Statement is intended to help you outline those drivers and compare the current period to the prior period in detail.

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									Statement of Cash Flows
Enter your Company Name here
Statement of Cash Flows
[Month] [Day], [Year]
                                                   Current Period                Prior Period             Increase (Decrease)
                                             [Start Date] to [End Date]   [Start Date] to [End Date]   [Start Date] to [End Date]
BEGINNING CASH ON HAND                                             -                            -                            -

ADD: CASH RECEIPTS
 Cash Sales                                                        -                            -                            -
 Collections from Customer Credit Accounts                         -                            -                            -
 Loan or Other Cash Injection                                      -                            -                            -
 Interest Income                                                   -                            -                            -
 Income Tax Refund                                                 -                            -                            -
 Misc. Cash Receipts                                               -                            -                            -
TOTAL CASH RECEIPTS                                                -                            -                            -

LESS: CASH PAYMENTS
 COST OF GOODS SOLD:
 Direct Product/Service Costs                                      -                            -                            -
 Salaries-Direct                                                   -                            -                            -
 Payroll Taxes and Benefits-Direct                                 -                            -                            -
 Supplies                                                          -                            -                            -
 Other Costs                                                       -                            -                            -
 Sub-Total Cost of Goods Sold                                      -                            -                            -

 OPERATING EXPENSES:
 Advertising and Promotion                                         -                            -                            -
 Automobile/Transportation                                         -                            -                            -
 Bank Service Charges                                              -                            -                            -
 Business Licenses and Permits                                     -                            -                            -
 Charitable Contributions                                          -                            -                            -
 Computer and Internet                                             -                            -                            -
 Continuing Education                                              -                            -                            -
 Dues and Subscriptions                                            -                            -                            -
 Insurance                                                         -                            -                            -
 Meals and Entertainment                                           -                            -                            -
 Merchant Account Fees                                             -                            -                            -
 Miscellaneous Expense                                             -                            -                            -
 Office Supplies                                                   -                            -                            -
 Payroll Processing                                                -                            -                            -
 Postage and Delivery                                              -                            -                            -
 Printing and Reproduction                                         -                            -                            -
 Professional Services - Legal, Accounting                         -                            -                            -
 Occupancy                                                         -                            -                            -
 Rental Payments                                                   -                            -                            -
 Salaries-Indirect                                                 -                            -                            -
 Payroll Taxes and Benefits-Indirect                               -                            -                            -
 Subcontractor                                                     -                            -                            -
 Telephone                                                         -                            -                            -
 Travel                                                            -                            -                            -
 Utilities                                                         -                            -                            -
 Website Development                                               -                            -                            -
                                     Statement of Cash Flows
Enter your Company Name here
Statement of Cash Flows
[Month] [Day], [Year]
                                             Current Period                Prior Period             Increase (Decrease)
                                       [Start Date] to [End Date]   [Start Date] to [End Date]   [Start Date] to [End Date]
 Sub-Total Operating Expenses                                -                            -                            -

 OTHER EXPENSE PAYMENTS
 Interest Expense                                            -                            -                            -
 Income Tax Expense                                          -                            -                            -
 Cash Disbursements to Owners                                -                            -                            -
 Sub-Total Other Expense Payments                            -                            -                            -

TOTAL CASH PAYMENTS                                          -                            -                            -

NET CASH CHANGE - Inflow (Outflow)                           -                            -                            -

CASH POSITION (end of month)                                 -                            -                            -
TIP: Sheet 2 (Example) Has a
filled out example

TIP: Hover over column & Row
headers for more instructions

Notes on Preparation:
Note: You may want to print this information to use as reference
later. To delete these instructions, click the border of this text box
and then press the DELETE key.

Note: Understanding a company's Cash Flows is critical to
managing cash in order to ensure a positive cash position is
sustained. It is important to understand the key cash drivers for
your company's operations as well as understanding how the
Current Period compares to the Prior Period. This template is
intended to help you outline those drivers and compare the Current
Period to the Prior Period in detail.

Note: Enter data into cells beneath column headers and to the
right of rows headers that contain comments (red triangle in upper
right corner of cell). Explanations of what type of data should be
entered into each row are outlined in the row header's comments.

Steps for Preparation:
Step 1: Enter your Company Name and the Date all figures are
reported as of in the report header.

Step 2: Enter the from and to date (as MM/DD/YYYY) in the Current
Period and Prior Period column headers. Please note that for the
best comparison to the Current Period, the Prior Period time frame
should cover the same number of days as the Current Period.
Typically, the prior period is the same timeframe but for the
previous year. However, you can use whatever timeframe you
would like to compare the Current Period to, such as the previous
quarter or month.

Step 3: Enter the BEGINNING CASH ON HAND for the Current and
Prior Periods.

Step 4: Enter the expected cash receipts for each line item and for
the Current and Prior Periods.

Step 5: Enter the expected cash payments for each line item and
for the Current and Prior Periods.

Note: The ending cash balance (Cash Position) will automatically
calculate based on the imbedded formulas and the figures you have
entered.

Step 6: If additional rows are required in order to best reflect your
restaurant, click on a Column A cell below the row you would like
to add and right click your mouse, click Insert, select Entire Row
and click OK (repeat as many times as necessary in order to add
multiple rows). Then copy any existing row into the newly inserted
rows by selecting an entire previously existing single row (click on
the row number to the left of Column A), click the right mouse
button and select Copy and then highlight the Row numbers for the
rows just added, then right click the mouse again and select Paste
(be sure the mouse pointer is located on the highlighted range).
Repeat as necessary. Overwrite the Row headers with the
description you are adding.
                                        Statement of Cash Flows
Pink Florist
Statement of Cash Flows
9/30/2014
                                                Current Period            Prior Period         Increase (Decrease)
                                             07/01/14 to 09/30/14     07/01/13 to 09/30/13     07/01/14 to 09/30/14
BEGINNING CASH ON HAND                                    24,110.00                31,885.00                (7,775.00)

ADD: CASH RECEIPTS
 Cash Sales                                               12,000.00                12,600.00                  (600.00)
 Collections from Customer Credit Accounts                35,000.00                36,750.00                (1,750.00)
 Loan or Other Cash Injection                                   -                        -                        -
 Interest Income                                             250.00                   250.00                      -
 Income Tax Refund                                              -                        -                        -
 Misc. Cash Receipts                                          50.00                    50.00                      -
TOTAL CASH RECEIPTS                                       47,300.00                49,650.00                (2,350.00)

LESS: CASH PAYMENTS
 COST OF GOODS SOLD:
 Direct Product/Service Costs                             13,000.00                13,650.00                  (650.00)
 Salaries-Direct                                           1,900.00                 1,995.00                   (95.00)
 Payroll Taxes and Benefits-Direct                           225.00                   236.25                   (11.25)
 Supplies                                                    400.00                   420.00                   (20.00)
 Other Costs                                                  50.00                    52.50                    (2.50)
 Sub-Total Cost of Goods Sold                             15,575.00                16,353.75                  (778.75)

 OPERATING EXPENSES:
 Advertising and Promotion                                   300.00                   315.00                   (15.00)
 Automobile/Transportation                                    50.00                    52.50                    (2.50)
 Bank Service Charges                                         25.00                    26.25                    (1.25)
 Business Licenses and Permits                                30.00                    31.50                    (1.50)
 Charitable Contributions                                     50.00                    52.50                    (2.50)
 Computer and Internet                                       200.00                   210.00                   (10.00)
 Continuing Education                                        125.00                   131.25                    (6.25)
 Dues and Subscriptions                                       25.00                    26.25                    (1.25)
 Insurance                                                   600.00                   630.00                   (30.00)
 Meals and Entertainment                                     200.00                   210.00                   (10.00)
 Merchant Account Fees                                       600.00                   630.00                   (30.00)
 Miscellaneous Expense                                        25.00                    26.25                    (1.25)
 Office Supplies                                              50.00                    52.50                    (2.50)
 Payroll Processing                                          200.00                   210.00                   (10.00)
 Postage and Delivery                                         20.00                    21.00                    (1.00)
 Printing and Reproduction                                    50.00                    52.50                    (2.50)
 Professional Services - Legal, Accounting                   250.00                   262.50                   (12.50)
 Occupancy                                                 1,600.00                 1,680.00                   (80.00)
 Rental Payments                                             525.00                   551.25                   (26.25)
 Salaries-Indirect                                         4,000.00                 4,200.00                  (200.00)
 Payroll Taxes and Benefits-Indirect                         425.00                   446.25                   (21.25)
 Subcontractor                                                  -                        -                        -
 Telephone                                                   500.00                   525.00                   (25.00)
 Travel                                                      100.00                   105.00                    (5.00)
 Utilities                                                   900.00                   945.00                   (45.00)
 Website Development                                            -                        -                        -
Pink Florist
Statement of Cash Flows
9/30/2014
                                        Current Period            Prior Period         Increase (Decrease)
                                     07/01/14 to 09/30/14     07/01/13 to 09/30/13     07/01/14 to 09/30/14
 Sub-Total Operating Expenses                     10,850.00                11,392.50                  (542.50)

 OTHER EXPENSE PAYMENTS
 Interest Expense                                    700.00                   735.00                   (35.00)
 Income Tax Expense                                5,200.00                 5,460.00                  (260.00)
 Cash Disbursements to Owners                           -                        -                        -
 Sub-Total Other Expense Payments                  5,900.00                 6,195.00                  (295.00)

TOTAL CASH PAYMENTS                               32,325.00                33,941.25                (1,616.25)

NET CASH CHANGE - Inflow (Outflow)                14,975.00                15,708.75                  (733.75)

CASH POSITION (end of month)                      39,085.00                47,593.75                (8,508.75)
TIP: Sheet 2 (Example) Has a
filled out example

TIP: Hover over column & Row
headers for more instructions

Notes on Preparation:
Note: You may want to print this information to use as reference
later. To delete these instructions, click the border of this text box
and then press the DELETE key.

Note: Understanding a company's Cash Flows is critical to
managing cash in order to ensure a positive cash position is
sustained. It is important to understand the key cash drivers for
your company's operations as well as understanding how the
Current Period compares to the Prior Period. This template is
intended to help you outline those drivers and compare the Current
Period to the Prior Period in detail.

Note: Enter data into cells beneath column headers and to the
right of rows headers that contain comments (red triangle in upper
right corner of cell). Explanations of what type of data should be
entered into each row are outlined in the row header's comments.

Steps for Preparation:
Step 1: Enter your Company Name and the Date all figures are
reported as of in the report header.

Step 2: Enter the from and to date (as MM/DD/YYYY) in the Current
Period and Prior Period column headers. Please note that for the
best comparison to the Current Period, the Prior Period time frame
should cover the same number of days as the Current Period.
Typically, the prior period is the same timeframe but for the
previous year. However, you can use whatever timeframe you
would like to compare the Current Period to, such as the previous
quarter or month.

Step 3: Enter the BEGINNING CASH ON HAND for the Current and
Prior Periods.

Step 4: Enter the expected cash receipts for each line item and for
the Current and Prior Periods.

Step 5: Enter the expected cash payments for each line item and
for the Current and Prior Periods.

Note: The ending cash balance (Cash Position) will automatically
calculate based on the imbedded formulas and the figures you have
entered.

Step 6: If additional rows are required in order to best reflect your
restaurant, click on a Column A cell below the row you would like
to add and right click your mouse, click Insert, select Entire Row
and click OK (repeat as many times as necessary in order to add
multiple rows). Then copy any existing row into the newly inserted
rows by selecting an entire previously existing single row (click on
the row number to the left of Column A), click the right mouse
button and select Copy and then highlight the Row numbers for the
rows just added, then right click the mouse again and select Paste
(be sure the mouse pointer is located on the highlighted range).
Repeat as necessary. Overwrite the Row headers with the
description you are adding.
								
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