$2$ This is known as the Workbook Method of Cash Flow. I found "tired at the end of $8$ hour day proof" in Conductiong Audits Years Ago

$3$ The Balance Sheet is on top of the Cash Flow Statement

$4$ A Debit increases Cash and a Credit decreases cash on the Cash Flow statement

$5$ Calculate the Change on the Balance Sheet and then try and place the change below in the Cash Flow

$6$ If the balance sheet has a debit then it is a credit on the cash flow and vice versa

$7$ The minus in front of a number means it has a credit balance. They must add up to $"0"$ or the debits and credits do not balance

$8$ Yellow Means Required Input

Cash & CE

Accounts Rec

Inventory

Property, Plant, Equipment

Less: Accumulate Depreciation

Net PPE

Accounts Payable

Salaries Payable

Dividends Payable

Bond Payable

Premium on Bond

Discount on Bond

Common Stock Par $$1\mathrm{.}001000$ Shares

PIC in excess of Par

Retained'Earnings

Check to see if debits match credits

Cash Flow

Operating Activaties

Net Income

Depreciation Expense

Amortization of Bond Discount

Amortization of Bond Premium

Change in Accounts Receivable

Change in Inventory

Change in Accounts Payable

Change in Dividends Payable

Change in S$/$P

Net Cash Flow Pronded $($Used$)$ From Operating Actinties Investing Activities:

Purchase of Equipment

Net Cash Flow Provided $($Used$)$ from investing Activites

Financing Activities

Dividends

Payment of Bond Payable

Issuance of Common Stock

$$10,000\mathrm{.}00$

Debit

$$1,000\mathrm{.}00$

$$1,000\mathrm{.}00$

$$1,000\mathrm{.}00$

$$200\mathrm{.}00$

$$800\mathrm{.}00$

$$1,000\mathrm{.}00$

$$800\mathrm{.}00$

$-$$$1,000\mathrm{.}00$

$$7,000\mathrm{.}00$

$$1,000\mathrm{.}00$

$-$$$1,000\mathrm{.}00$

$$1,000\mathrm{.}00$

Cash Flow

Net Income

Depreciation Expense

Amortization of Bond Discount

Amortization of Bond Premium

Change in Accounts Receivable

Change in Inventory

Change in Accounts Payable

Change in Dividends Payable

Change in S$/$P

Net Cash Flow Provided $($Used$)$ From Operating Activities

investing Activities

Het Cash Flow Provded $($Used$)$ from Financing Activies

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