Australia Cash Flow Statement

Aug 11, 2018
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Hi There,

I'm trying to do a cash flow statement but they are not adding up.
Am i on the right track? For instance, Bad debt written off should not be included?

Thank you!

Operating Activities
Cash Sales
Cost of Goods Sold
Credit Sales
Interest Receive on Short-Term Loan
Interest expense paid
Salaries and other expenses paid
Goodwill amortised
Depreciation expense
Income Tax Paid
Payment to suppliers
Receipts from customers
Receipt from repayment of short-term loan
Dividends received on share investment
Bad debt written off

Investing Activities

Purchase of Plant & Equipment
Proceeds from sale of investments (including $500 profit)
Proceeds from sale of plant
Purchase of equipment financed by promissory note

Financing Activities

Interim dividend paid
Payment of proposed dividend
Bonus issue of shares at par
Proceeds from issue of debentures
Repayment of long-term debt
Repayment of debt via conversion to equity
Proceeds of a new issue of preference shares 25,000


Oct 21, 2016
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United Kingdom
Bad debts written off has effect on your cash depending on how it was accounted for it initially. I suggest check all the signs (+,-) and also check the inclusion/exclusion of non cash items such as depreciation

However, have you already expensed it? in that case, its already accounted for in the Net Income.
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