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GAAP For Non-Profits › General Reporting Matters

Sample Statement of Cash Flows on the Indirect Method

SpringTime
Statement of Cash Flows
For the Year Ending December 31, 2000

  Operating Fund Capital Fund Endowment Fund Total 2000 Total 1999
Cash from Operating Activities          
   Excess of revenues over expenses  $350 $135 $10,325 $10,925  $270
   Amortization of capital assets - 110 - 110 100
   Net change in non-cash working capital 35 (105) (135) (205) (150)
   Increase in deferred Spring Fling contributions 215 - - 100 100
   Amortization of bond premium - - 10 10 -
  600 140 10,200 10,940 320
Financing and Investing Activities          
   Purchase bond - - (10,200) (10,200) -
   Contributed assets - (200) - (200) -
   Repayment of debt - (100) - (100) (100)
  - (300) (10,200) (10,500) (100)
Net increase in cash 600 (160) - 440 220
Opening cash 350 150 - 500 280
Interfund transfers (100) 100 - - -
Ending cash $850 $90 $ - $940 $500