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Net Income
(less : COGS)
Gross Profit
(less : Admin & Operating Expenses)
Earning befir interest + taxes (EBIT)
(Less : financial Charges)
Earning befor taxe (EBT)
(Less : Taxation)
Earning after tax (EAT) 73000
Add : Retained earning opening 65000
Profit available for distribution 138000
(Less : Reserves)
(Less : Dividend) 55000
Retained Earning Closing 83000
Net Income 73000
Add : Non Cash Expense
Depreciation 13000
Amortization 5000
Inc/Dec in Current Assets -70800
Accounts Recievable -45000
Inventory -25000
supplies -800
Inc/Dec in Current Liabilities 17000
accrued expenses
accounts payable 17000
Cash Flow From Operating Activities 37200
Building -60000
Market Securities 8800
Cash Flow From Investing Activities -51200
issuance Of share Capital 50000
Cash Dividend -55000
Long term loan 50000
Cash Flow From Financing Activities 45000
Cash Flow From Operating Activities
Cash Flow From Investing Activities
Cash Flow From Financing Activities
ABC Company
Net Income Statement
For The Year Ended
ABC Company
Cash Flow Statement
For The Year Ended Dec 31 , 2010
Cash During the Year 31000
Cash (Opening) 25000
Cash (Closing) 56000
Net Income
(less : COGS)
Gross Profit
(less : Admin & Operating Expenses)
Earning befir interest + taxes (EBIT)
(Less : financial Charges)
Earning befor taxe (EBT)
(Less : Taxation)
Earning after tax (EAT) 55000
Add : Retained earning opening 30000
Profit available for distribution 85000
(Less : Reserves)
(Less : Dividend) 45000
Retained Earning Closing 40000
Net Income 55000
Add : Non Cash Expense
Depreciation 10000
Inc/Dec in Current Assets 2500
Prepaid insurance -2500
Accounts Recievable 5000
Inc/Dec in Current Liabilities -18000
accrued expenses -10000
accounts payable -8000
Cash Flow From Operating Activities 49500
Machinery -30000
Equipment -15000
Cash Flow From Investing Activities -45000
issuance Of share Capital 90000
Cash Dividend -45000
Stocks 15000
Bonds Payable -75000
Cash Flow From Financing Activities -15000
Cash Flow From Operating Activities
Cash Flow From Investing Activities
Cash Flow From Financing Activities
ABC Company
Net Income Statement
For The Year Ended
ABC Company
Cash Flow Statement
For The Year Ended Dec 31 , 2010
Cash During the Year -10500
Cash (Opening) 36000
Cash (Closing) 25500
Net Income
(less : COGS)
Gross Profit
(less : Admin & Operating Expenses)
Earning befir interest + taxes (EBIT)
(Less : financial Charges)
Earning befor taxe (EBT)
(Less : Taxation)
Earning after tax (EAT) 18000
Add : Retained earning opening 10000
Profit available for distribution 28000
(Less : Reserves)
(Less : Dividend) 5600
Retained Earning Closing 22400
Net Income 18000
Add : Non Cash Expense
Inc/Dec in Current Assets 31600
Accounts Recievable 23000
Inventory 10000
Prepaid Expenses -1400
Inc/Dec in Current Liabilities 10000
accrued expenses 2000
accounts payable 8000
Cash Flow From Operating Activities 59600
Building -100000
Patent -6000
Land -8000
Cash Flow From Investing Activities -114000
issuance Of share Capital 6000
issuance Of bonds payable 40000
Payment of dividend -5600
Cash Flow From Financing Activities 40400
For The Year Ended Dec 31 , 2010
Cash Flow From Operating Activities
Cash Flow From Investing Activities
Cash Flow From Financing Activities
ABC Company
Net Income Statement
For The Year Ended
ABC Company
Cash Flow Statement
Cash During the Year -14000
Cash (Opening) 24000
Cash (Closing) 10000
Net Income
(less : COGS)
Gross Profit
(less : Admin & Operating Expenses)
Earning befir interest + taxes (EBIT)
(Less : financial Charges)
Earning befor taxe (EBT)
(Less : Taxation)
Earning after tax (EAT) 8400
Add : Retained earning opening 12300
Profit available for distribution 20700
(Less : Reserves)
(Less : Dividend) 4000
Retained Earning Closing 16700
Net Income 8400
(Less : Gain On Disposal) -500
Add : Non Cash Expenses
Accumulated Depreciation 1300
Inc/Dec In Current Assets 1700
Accounts Recievable 1000
Inventory 700
Inc/Dec In Current Assets
Accounts payable -2600
Cash Flow From Operating Activities 8300
Equipment -8100
Sale process For Sale Of Equipement 2500
Cash Flow From Investing Activities -5600
issuance Of share Capital 5000
issuance Of share premium 2500
Mortgage Payable -4000
Payment of dividend -4000
Cash Flow From Financing Activities -500
Cash Flow From Operating Activities
Cash Flow From Investing Activities
3
ABC Company
Net Income Statement
For The Year Ended
ABC Company
Cash Flow Statement
For The Year Ended Dec 31 , 2010
Cash During the Year 2200
Cash (Opening) 4800
Cash (Closing) 7000
Opening 24000 2000 Disposal
8100 30100 Eq Closing
32100 32100
Equipemnts T- Acount
