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Cash Flow Statements

Unit 2 VCE Accounting, Cash Flow Statements, Distinction between Cash and Profit

TermDefinition
Net Financing Cash Flows The cash flows calculated by deducting the Financing Cash Outflows from the Financing Cash Inflows.
Net Investing Cash Flows The cash flows calculated by deducting the Investing Cash Outflows from the Investing Cash Inflows.
Net Operating Cash Flows The cash flows calculated by deducting the Operating Cash Outflows from the Operating Cash Inflows.
Net Cash Inflows A figure calculated by adding together the net cash flows from Operating, Investing and Financing categories.
Statement of Receipts and Payments An accounting report which lists cash receipts and payments during a reporting period.
Net Profit Revenues less Expenses.
Cash Cash and cash equivalents, including cash at bank.
Financing Activities Cash flows related to changes in the financial structure of the firm.
Operating Activities Cash flows related to day-to-day trading activities.
Investing Activities Cash flows related to the purchase and sale of non-current assets.
Cash Flow Statement An accounting report that reports all cash flows during a reporting period, classified as Operating, Investing and Financing.
Created by: MrsMarland
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