Understanding the Statement of Cash Flow (Filipino)
This video explains the statement of cash flow and its components with examples of cash inflow and outflow.
00:00:02 This video explains the statement of cash flow, which provides information on an entity's cash inflow and outflow. It discusses the three classifications and two methods of preparing the statement.
💰 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.
00:03:31 This video discusses the statement of cash flow in Filipino, highlighting inflows and outflows under operating, investing, and financing activities.
💰 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.
00:06:58 This video explains the three activities in a statement of cash flow: financing, investing, and operating.
💰 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.
00:10:21 A concise summary of the YouTube video is the explanation of the statement of cash flow and its components, including operating, investing, and financing activities.
💰 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.
00:13:58 The video explains the cash outflows for various expenses including electricity, insurance, donations, rent, and salaries.
💰 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.
00:17:26 The video discusses the statement of cash flow and breaks down the cash flow from investing, financing, and operating activities. It explains the inflows and outflows in each category, resulting in a total cash flow of 1 million 495 thousand yen.
📊 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.
00:20:53 Learn how to calculate net increase in cash and cash balance using the Statement of Cash Flow in Filipino.
💰 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.
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