Cash at the beginning of the year |
|
Cash, last year's balance sheet; "=Cash in 2017" |
Cash From operation |
|
net income |
|
Income statement of 2018 |
plus depreciation |
|
Income statement of 2018 |
-/+ AR |
|
Changes of AR between this year and last year - balance sheet. CHANGE SIGN! use 2018 - 2017 |
-/+ Inventory |
|
Changes of Inventory between this year and last year /// balance sheet. CHANGE SIGN! use 2018 - 2017 |
+/- AP |
|
Changes of AP between this year and last year /// balance sheet.use 2018 - 2017 |
net change in cash from operation |
|
|
Cash From investment |
|
-/+ (NFA+depreciation) |
|
Changes of NFA between this year & last year,add back depreciation//balance sheet.CHANGE SIGN! |
net change in cash from investment |
|
|
Cash From Financing |
|
+/- long term debt |
|
Changes of LD between this year and last year /// balance sheet.use 2018 - 2017 |
Common stock |
|
Changes of CS between this year and last year /// balance sheet.use 2018 - 2017 |
- dividend |
|
Income statement of 2018; Do not add negative sign to subtract dividend |
net change in cash from financing |
|
|
Total net change of cash |
|
|
Cash at the end of the year |
|
Should match Cash on current year's balance sheet; if not, go back and check; "=2018's cash" |