Como hacer el flujo de efectivo
Introduction to Statement of Cash Flows
In this video, we will learn how to perform the statement of cash flows. The financial statement is divided into three sections: operation activities, investment activities, and financing activities.
Operation Activities
- Operation activities analyze the variations of current assets, current liabilities, and net profit.
- Change in temporary investments implies a cash outflow to the company.
- Accounts receivable and inventory account increases have negative effects on cash flow.
- Increase in accounts payable has a positive effect on cash flow.
Investment Activities
- Investment activities analyze fixed assets of the company.
- Increase in machinery and equipment account has a negative effect on cash flow.
Financing Activities
- Financing activities analyze long-term liabilities and accounts patrimonial.
- Increase in long-term debt has a positive effect on cash flow.
- Calculation of dividends for 2018 using retained earnings for 2017, retained earnings for 2018, and net profit for 2018.
Net Cash Calculation
In this section, the speaker calculates the net cash and verifies it.
Net Cash Calculation
- The net cash will be equal to 455 million.
- To verify this, the speaker subtracts the financing cash from 525 million and 1400 million, which gives a result of -875 million.
- The speaker then adds up the initial cash balance of 2030 million, subtracts the operating expenses of 700 million and financing expenses of 875 million to get a final result of 455 million.
- The net cash is verified by adding it to the initial cash balance of 175 million to get a final cash balance of 630 million.
Conclusion
In this section, the speaker concludes their calculations.
Conclusion
- The net cash calculation has been completed successfully.
- If viewers need personalized help or are students looking for a source of income, they should refer to their video.