GENESIS

Statement of Cash flows

For the year ended December 31, 2011
Details Amount ($) Amount ($)
Cash Flow from operating activities (Using indirect method)
Net Profit / Loss xxxx
Add:
Decrease in Accounts Receivable xxxx
Increase in Accounts Payable xxxx
Non-Cash expenses (e.g. depreciation, prepaid etc.…) xxxx
Subtract:
Increase in Inventory (xxxx)
Decrease in Salaries Payable (xxxx)
Gain on Sale of Land (xxxx)

Net cash provided by operating activities $ 50,000

Cash flow from investing activities

Inflows:
Cash received from sale of plant assets xxxx
Collecting of principal on loans xxxx
Outflows:
Cash paid for purchase of plant assets and investments (xxxx)
Purchase debt or equity investments. (xxxx)
Make loans. (xxxx)

Net cash used by investing activities ($10,000)

Cash flow from financing activities

Inflows:
Cash received by issuing stock/Shares xxxx
Short-term and long-term borrowing. xxxx
Outflows:
Re-payment of principal on loans (Short-term and long-term) (xxxx)
Cash paid to retire notes payable (xxxx)
Cash paid for dividends (xxxx)
Purchase treasury stock. (xxxx)

Net cash used by financing activities (15,000)

Net increase in cash during the year $ 25,000
Add: Cash and Cash equivalent at the beginning of the year 5,000
Cash and cash equivalent at the end of the year $ 30,000

Note: Non-Cash expenses such as Depreciation and prepaid expenses, etc. have to be added

Change in Account Balance During Year

Increase Decrease
Current Assets Subtract from net income. Add to net income.
Current Liabilities Add to net income.
Subtract from net income.