Statement of Cash Flows on the Direct Method
Sample Statement of Cash Flows on the Direct Method
Sample Statement of Cash Flows on the Direct Method
SpringTime
Statement of Cash Flows
For the Year Ending December 31, 2000
| 2000 | 1999 | |
|---|---|---|
| Cash Flows from Operating Activities | ||
| Cash received from contributors | $800 | $700 |
| Cash received from flower pin sales | 200 | 500 |
| Cash paid to suppliers | (500) | (550) |
| Loan interest paid | (60) | (70) |
| 440 | 580 | |
| Cash Flows from Financing and Investing activities | ||
| Contribution for endowment | 10,200 | - |
| Purchase of bond | (10,200) | - |
| Contribution for debt repayment | 100 | - |
| Contribution of desk | 200 | - |
| Contributed desk put in service | (200) | - |
| Repayment of loan principal | (100) | (100) |
| - | (100) | |
| Net increase in cash | 440 | 480 |
| Cash at beginning of year | 500 | 20 |
| Cash at end of year | $940 | $500 |