Understanding the Statement of Cash Flow (Filipino)

💰 The statement of cash flow provides information about cash inflow and outflow during a period of time.

📊 There are three classifications under the statement of cash flow: operating, investing, and financing activities.

📝 There are two methods of preparing the statement of cash flow: direct and indirect method.

💰 Operation expenses result in cash outflow under operating activities.

🏢 Cash inflow from the sale of property and equipment and investments in debt or equity securities under investing activities.

🤝 Investments by owners result in cash inflow under financing activities.

💰 The video discusses the different activities in a statement of cash flow, including financing, investing, and operating.

📊 Examples of financing activities include owner investments and owner drawings.

🤝 Examples of investing activities include the purchase of service vehicles and properties.

💡 Examples of operating activities include payment of electricity bills, insurance, and service revenue.

💰 The video discusses the statement of cash flow and its components, including operating, investing, and financing activities.

💼 Operating activities involve inflows from service revenue and outflows for rent and salaries.

📊 The statement of cash flow includes the company's name, financial statement, month, and activity sections for operating, investing, and financing activities.

💰 The video discusses various cash outflows in an operating activity, including electricity bill, insurance, cash donation, rent, and salaries.

📉 These cash outflows are recorded as negative amounts due to being deductions or credits.

📊 The net cash provided by operating activities is calculated by subtracting the total cash outflows from the total cash inflows.

📊 Cash flow from investing activities: Purchases of service vehicles and equipment.

🔒 Net cash flow used in investing activities is negative.

💰 Cash flow from financing activities: Investment by owner and owner's withdrawals.

💰 The cash flow from operating activities was 400 positive.

💵 The cash flow from investing activities was 225,000 negative.

📊 The cash flow from financing activities was 1,495,000 positive.