BOD Company

Statement of Cash flow

For the year ended December 31, 2016
Debit Credit
Cash flow from operating
activities
Cash collection from 60,000.00
customers
Cash receipts from rent to 12,000.00
clients
Net income of the company 900,000.00
Sales on account 90,000.00
Depreciation of machinery 15,000.00
Payment to suppliers 15,000.00
Cash payments for maintenance 5,000.00
expense
Cash payments for salaries of 18,000.00
employees
Purchases on account 25,000.00

Net cash generated by ₱1,014,000.00

Operating Activities
Cash flow from Investing
activities
Cash received for selling 420,000.00
properties
Cash payments to acquire 500,000.00
building
Net cash used in investing ₱80,000.00
Activities

Net cash from Financing

activities
Capital, January 1 2,900,000.00
Additional cash investment 90,000.00
from owners
Cash receipts from a bank loan 100,000.00
Cash payment for amounts 6,000.00
borrowed
Cash withdrawal of owners 10,000.00
Cash generated by Financing ₱3,074,000.00
Activities
Net Increase in cash and cash ₱4,008,000.00
equivalents
Cash and cash equivalents at ₱1,500,000.00
the beginning of the year,
January 1, 2016
Cash and cash equivalents at ₱5,508,000.00
the end of the year December
31, 2016