Free Essays on Cash Flow to Get Inspired & Learn by Example

Financial statement is a set of document issued by an organization for their users, in which information related to the performance and position is duly recorded in terms of financial figures. Financial statements usually comprises on four things known as income statement, balance sheet, cash flow statement and changes in equity. Each of these elements of financial statement has somewhat different information related to the company. A Cash flow statement has the information related to cash inflow and outflow of the company. In this part of the report, a cash flow statement is required in which cash flow from Continue reading...

Cash Flow Statement is one of the financial statements included in the annual report of the company followed by Balance Sheet and Income Statement. However, unlike others, this financial statement is prepared on cash basis only, thus providing information relating to the cash position in the company. The Cash Flow Statement is divided into three sections, namely:

Cash Flow from Operating Activities:

This is the first section in the cash flow statement and includes cash inflows and outflows resulting from the operating activities of the company. By the end, the reader is able to judge if the company is able to generate cash from Continue reading...

1.0 Part A 1
1.1 Executive Summary
This research paper discusses accounting in business decisions and it focuses on a company that trades in the ASX (Australian Stock Exchange) that is Bank of Queensland (BOQ).BOQ operates in the Banks sector and the Financials industry. The Bank segment offers banking and other services that are related to finance such as personal; banking, private banking, everyday banking, travel money, savings and investment, small business lending, treasury,, margin lending, credit cards , home loans, personal loans and credit cards (BOQ, 2014).The insurance segment offers income protection insurance and life insurance services. Continue reading...

Investing In a Brewpub: A Capital Budgeting Analysis

Investing In a Brewpub: A Capital Budgeting Analysis

Initial investments include the following (Table 1)
Capital Investments for the project “Investing in a Brewpub”
Note: Data taken from Investing in a Brewpub: A Capital Budgeting Analysis. International Research Journal of Applied Finance (2013)

On the last period, the Brewpub is sold for $20,000 (estimated recovery value)

The change in working capital refers to amount spent on inventory and receivables at the initial period of the project and later on recuperated at the 10th year.
Sales in “best case scenario” are 7 barrels per set a year which equate to a total of 560 barrels or 138,800 pints a year at $5 Continue reading...

Direct vs. indirect methods

The two methods of preparing statement of cash flow differ only in the cash flows from operating activities’ section. The indirect method starts with the net profit as the base (Fasb.org, 2015). The net income is then adjusted for non-cash expenses and changes in working capital items. Decreases in operating assets other than cash and increases in current liabilities are added to the net income. The direct method does not use the net income as the base. It lists the actual cash receipts and payments. In addition, no adjustments are required for changes in working capital items from the Continue reading...

Assumptions of the Financial Plan

A financial plan is the most important part of a business plan, in which the forecasting of revenues, income statement, balance sheet and cash flow will be included to inform that the business will create economic values in the future. A business plan without a perfect financial plan is not at all accepted, and it is unable to attract the attention of the investors towards their project. The assumptions have been distributed into two different units known as Residential Units and Rental units because the financial plan is a plan of a Real Estate Business Plan.

Following are the number of Residential and Rental projects to be completed in a year from Year 1-5

There is 20% Continue reading...

Cash flow statement

Comparison of income statement and statement of cash flows
The income statement indicates the results of the operating activities of Nybrostrand Company for the year ended December 31, 2012. It shows total revenues as well as the cost of goods sold thereby giving the value of gross profit. The income statement also includes all the operating expenses incurred by the company during the year. The income statement gives no consideration to whether the expenses are cash or non-cash expenses. As shown above, the company’s expenses included depreciation, property taxes, marketing, insurance, utilities and rent expenses. The income statement Continue reading...

Introduction 7

Executive Summary 8
1.1 Gourmet Chocolates Business 8
1.2. Description of Services and Products 8
1.3. Market 9
1.4. Financial Profile 10

Description of the Business Summary 12

Mission Statement 12
Business Model 13
Business Strategy 13
SWOT Analysis 14
Strengths 14
Weaknesses: 15
Opportunities: 15
Threats: 16
3. Marketing Strategies for Gourmet Chocolates 16
3.1. Price-Strategy Marketing 16
3.2. Product-Strategy Marketing 17
3.3. Promotion-Strategy Market 18
3.4. Place-Strategy Marketing 18

Action Program 19

Budgets 19
Breakeven Analysis 20
Cash Flow Statement 21
Controls 24
Contingency Planning and Conclusion 24
Introduction
The assessment business plan intends to give uncle Ulrich the necessary tools to pursue the entrepreneur dream Continue reading...

Items affecting the financial statements

Neither the shareholders nor the market analyst has access to as what is going on in any company. It is only through the financial statements, namely, Balance Sheet, Income Statement and Cash Flow Statement, third parties come to know about the financial standing of the company. It is noteworthy to comment that each financial statement has its own importance and there are many components within each of them that assist the users of the financial statements. Below discussed are such components that impact the financial statements:

Investment from the owner

Also known as Capital Amount, any investment by the owner of the company Continue reading...

Executive Summary

Smith and Nephew is a leading manufacturer of medical equipment and appliances. The company offers a diversified range of products related with wound management surgical equipment and has operations in more than 100 countries. The company has been targeting aggressive growth through acquisition activities and has recently acquired Arthocare for $1.2 billion.
Analyzing the company we found that during the past three years, the profit margins of the company are declining, and so do the operating cash flow. In addition, the increasing debt position and interest expenses while the liquidity and cash flow position seems unpromising forced us to Continue reading...