Statement of Cash Flows on the Indirect Method
Sample Statement of Cash Flows on the Indirect Method
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 |