accpac simply accounting 9.0 Benutzerhandbuch
Chapter 24: Maintaining A Healthy Business
User Guide 24–11
SW9UG 24-27.doc, printed on 1/8/02, at 4:14 PM. Last saved on 1/6/02 11:59 AM.
ACCPAC INTERNATIONAL, INC. Confidential
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Cash Flows from (used in) Operating Activities
Net Income (Loss)
Net Income (Loss)
463,843.73
Adjustments to reconcile net income
to net cash provided by (used in) operating activities:
Amortization, Depreciation, and Depletion
to net cash provided by (used in) operating activities:
Amortization, Depreciation, and Depletion
Amortization
16,800.00
Decrease (Increase) in Operating Assets
Accounts Receivable
306,994.45
Drywall
21,095.86
Hardware
-130,376.03
Lumber
-147,375.07
Roofing Materials
66,359.85
Increase (Decrease) in Operating Liabilities
GST Paid On Purchases
-110,995.10
GST Charged On Sales
92,591.00
Accounts Payable
-474,916.36
Vacation Payable
-3,434.80
EI Payable
5,419.42
CPP Payable
5,160.70
Income Tax Payable
22,708.43
WCB Payable
2,048.31
Quebec Tax Payable
658.91
QHSF Payable
153.36
RRSP Payable
2,681.02
Union Payable
392.76
Medical Payable
152.80
PST Payable
-50,646.72
Net Cash provided by (used in) Operating Activities
89,316.52
The first figure shows the
amount of money your
company has made or
lost over the period.
amount of money your
company has made or
lost over the period.
Depreciation of items
such as equipment is
added to net income in
this section of the report.
This expense does not
use up cash, so your net
income is increased to
reflect cash provided by
operations.
such as equipment is
added to net income in
this section of the report.
This expense does not
use up cash, so your net
income is increased to
reflect cash provided by
operations.
Investing Activities
Any time you acquire or dispose of long-term assets, like a
vehicle or equipment, cash flows from investing activities are
affected.
vehicle or equipment, cash flows from investing activities are
affected.
Cash Flows from (used in) Investing Activities
Decrease in Fixed Asset
Decrease in Fixed Asset
Equipment
2,140.00
(Increase) in Fixed Asset
Equipment
-2,140.00
Increase in Accum. Amort. & Depreciation
Accum Amort: Buildings
8,000.00
Accum Amort: Equipment
8,000.00
Accum Amort: Vehicles
800.00
(Amortization and Depreciation already recognized)
-16,800.00
Net Cash provided by (used in) Investing Activities
0.00
Depreciation already
appears in the Operating
Activities section. These
amounts outline changes
in accumulated
amortization and
depreciation accounts.
appears in the Operating
Activities section. These
amounts outline changes
in accumulated
amortization and
depreciation accounts.
Financing Activities
Cash flows from financing activities consist of transactions that
affect the company’s debts and capital, such as receiving or
paying a long-term loan, shares, or owner investments or
withdrawals. You should compare the amount of cash created
by financing to that created by operations. The greater the
amount of cash generated by investing, the better.
affect the company’s debts and capital, such as receiving or
paying a long-term loan, shares, or owner investments or
withdrawals. You should compare the amount of cash created
by financing to that created by operations. The greater the
amount of cash generated by investing, the better.