Cash Flow full work

So here you have completed practice of Cash Flow - In Excel, you have given data ( INCOME STATEMENT and next to it BALANCE SHEET) everything else is the Cash Flow in Excel (H,I;J,K,L) statement that the student is supposed to do.

Please pay attention on coloours . Colour ORANGE is ASSET, Light GREEN is Liability .

And first of all pay attention to the rules for Cash flow, it is in JPG or PNG named Cash flow BASIC.

SO according to this BASIC rules you can se for Example, Variation in Accounts Receivable comparing 2022 current year and 2021 previous = ( 112,000 - 85,000 ). According to the rule basic in 2022 is RISING means (-) 27000.

Why? Here is why : Because these are Accounts receivable (BUT NOT CASH RECEIVED, so there is no Cash INFLOW), and in Cash flow is everything is about just CASH inflow and outflow.

ALSO YOU HAVE A FULL VIDEO TEACHING THIS TOPIC.