Earl A. Rosaroso
BSIT – 2D
Assignment No. 4
Create the cash flow on the following transactions.
1
-
Mr. Yu invested 2,500,000 pesos in his business.
- Outflow, Investing
2
-
Mr. Yu borrowed money worth 1,000,000 pesos from ChinaBank.
- Inflow, Financing
3 - Mr. Yu purchased office supplies worth 5,200 pesos from XYZ
Marketing. He paid half of the amount in cash and the other half on credit.
- Outflow, Operating
4
-
Mr. Yu paid the electric bill worth 6,500 pesos.
- Outflow, Operating
5 - Mr. Yu bought stocks worth 1,000,000 pesos from Ng Khai Trading. He
paid half of the amount in cash and the other half on credit.
- Outflow, Financing
6 - Mr. Yu sold stocks worth 250,000 pesos to Customer A and he paid in
cash.
- Inflow, Operating
7
-
Mr. Yu withdrew 98,000 pesos from his investment.
- Outflow, Financing
Statement of Cash Flows
Cash flows from Operating Activities:
6 – 250,000
3 – (2,600) (5,200 / 2)
4 – (6,500)
Net Cash provided by (used in) operating activities – 240,900
Cash flows from Investing Activities:
1 – (2,500,000)
Net Cash provided by (used in) investing activities – (2,500,000)
Cash flows from Financing Activities:
2 – 1,000,000
5 – (500,000) (1,000,000 / 2)
7 – (98,000)
Net Cash provided by (used in) financing activities – 402,000
Net Increase or Decrease in Cash – (1,857,100)
Cash balance at the beginning of the period – 0
Cash balance at the end of the period – (1,857,000) or -1,857,100