Facebook Twitter

Accounting Tutorial › Without Fund Accounting

SpringTime
Statement of Cash Flows
For the Year Ending December 31, 2000

  2000 1999
Cash Flows from Operating Activities    
   Cash received from contributors $800 $700
   Cash received from flower pin sales 200 500
   Cash paid to suppliers (500) (550)
   Loan interest paid (60) (70)
  440 580
Cash Flows from Financing and Investing activities    
   Contribution for endowment 10,200 -
   Purchase of bond (10,200) -
   Contribution for debt repayment 100 -
   Contribution of desk 200 -
   Contributed desk put in service (200) -
   Repayment of loan principal (100) (100)
  - (100)
Net increase in cash 440 480
Cash at beginning of year 500 20
Cash at end of year $940 $500

Back to Main Page