Cash flow statement provides the basis of going from opening bank or cash balance to closing cash / bank balance and determines that where is cash used during the year and how closing cash or bank balance is arrived.
To calculate the dividend paid in a cash flow statement, you would look at the "financing activities" section and find the line item that represents dividends paid to shareholders. This amount represents the cash paid out to shareholders as dividends during the specified period.
The Goods and Service Tax falls under the operating activities portion of a cash flow statement. Companies now have to compute how the GST is going to impact their pricing strategies. Is the tax going to be passed on to the consumer in part and if so, how will the reduced income from sales affect the rest of the company's bottom line.
The Income Statement deals only with revenues and expenses. The Cash Flow Statement includes any form of cash flow, be it revenues, expenses, the sale or purchase of assets, payment or proceeds from liabilities, etc etc.. Hence the income statement does not provide a complete picture of the entity's cash activities. Does this make sense? If it doesn't, drop me a line :) Happy study!
when the reader may disagree with the bottom-line statement.
Cash line (cash machine withdrawal)
when the reader may disagree with the bottom-line statement.
It's Cash Line...
the net income
"The bottom line" is an idiom that means the final result and comes from the line in a financial statement that shows net income or loss.
The flow-line of a pipe is the bottom inside portion of the pipe. Flow-lines are generally reffered to when establishing the elevation of the pipe work.
The flow-line of a pipe is the bottom inside portion of the pipe. Flow-lines are generally reffered to when establishing the elevation of the pipe work.
It depends on the line items that are recorded to arrive at the cash flow from investment figure. Certain line items might not necessarily qualify for the computation of net capex, for example if a company records say a loan to one of its associate companies in the cash flow from investment segment. Barring such occurences, cash flow from investment will indeed be the same as net capex.