ADM B003 Managerial Accounting and Control 1 Cash Flow Statement Analysis Activity ( 100 points) 1. Given the following statement of Financial Position and Statement of Financial Performance, Prepare the Statement of Cash Flows using the Indirect Method. (30 points) 2. Further, Prepare the Common Size Statement of Cash Flows. (10 points) 3. Answer the following Questions: a) Is the company generating sufficient positive cash flows from its ongoing operation? (5 points) b) Will the company be able to meet its financial obligations to creditors? (5 points) c) What expansion activities took lace and how were theses financed (if any)? (5points) d) Is it possible to report a net Income but with a negative decrease in cash? Explain why? (5 points) 4. Write a 4 to 5 sentences of your analysis of the transactions of the company as you can see in the statement of cash flows. (note: use e three activities in your analysis) (30 points) 5. 10 points for submitting on time. STATEMENT OF FINANCIAL POSITION (In Philippine Peso) \begin{tabular}{|l|r|r|} \hline LIABILITIES & \multicolumn{1}{|c|}{2020} & 2019 \\ Current Liabilities & & \\ Bank loans & 830,000,000 & 65,000,000 \\ Current portion of long-term debt & 241,690,058 & 160,440,058 \\ Accounts payable and accrued expenses & 5,954,411,302 & 6,785,772,198 \\ Lease liabilities & 2,125,633,197 & 2,006,019,727 \\ Current portion of contract liabilities & 510,441,833 & 418,715,881 \\ Income tax payable & 266,514 & 218,851,309 \\ Other current liabilities & 4,201,875,385 & 4,051,960,551 \\ Total Current Liabilities & 13,864,318,289 & 13,706,759,724 \\ & & \\ Noncurrent Liabilities & & \\ Long-term debt - net of current portion & 1,091,725,146 & 333,415,205 \\ Lease liabilities - net of current portion & 6,487,085,252 & 6,753,525,570 \\ Deposits payable & 361,995,615 & 313,328,714 \\ Contract liabilities - net of current portion & 141,915,647 & 191,702,318 \\ Net retirement obligations & 442,099,746 & 331,343,566 \\ Cumulative redeemable preferred shares & 6,000,000 & 6,000,000 \\ \hline Total Noncurrent Liabilities & 8,530,821,406 & 7,929,315,373 \\ Total Liabilities & 22,395,139,695 & 21,636,075,097 \\ \hline \end{tabular} STATEMENT OF FINANCIAL OPERATION ADM B003 Managerial Accounting and Control 1 Cash Flow Statement Analysis Activity ( 100 points) 1. Given the following statement of Financial Position and Statement of Financial Performance, Prepare the Statement of Cash Flows using the Indirect Method. (30 points) 2. Further, Prepare the Common Size Statement of Cash Flows. (10 points) 3. Answer the following Questions: a) Is the company generating sufficient positive cash flows from its ongoing operation? (5 points) b) Will the company be able to meet its financial obligations to creditors? (5 points) c) What expansion activities took lace and how were theses financed (if any)? (5points) d) Is it possible to report a net Income but with a negative decrease in cash? Explain why? (5 points) 4. Write a 4 to 5 sentences of your analysis of the transactions of the company as you can see in the statement of cash flows. (note: use e three activities in your analysis) (30 points) 5. 10 points for submitting on time. STATEMENT OF FINANCIAL POSITION (In Philippine Peso) \begin{tabular}{|l|r|r|} \hline LIABILITIES & \multicolumn{1}{|c|}{2020} & 2019 \\ Current Liabilities & & \\ Bank loans & 830,000,000 & 65,000,000 \\ Current portion of long-term debt & 241,690,058 & 160,440,058 \\ Accounts payable and accrued expenses & 5,954,411,302 & 6,785,772,198 \\ Lease liabilities & 2,125,633,197 & 2,006,019,727 \\ Current portion of contract liabilities & 510,441,833 & 418,715,881 \\ Income tax payable & 266,514 & 218,851,309 \\ Other current liabilities & 4,201,875,385 & 4,051,960,551 \\ Total Current Liabilities & 13,864,318,289 & 13,706,759,724 \\ & & \\ Noncurrent Liabilities & & \\ Long-term debt - net of current portion & 1,091,725,146 & 333,415,205 \\ Lease liabilities - net of current portion & 6,487,085,252 & 6,753,525,570 \\ Deposits payable & 361,995,615 & 313,328,714 \\ Contract liabilities - net of current portion & 141,915,647 & 191,702,318 \\ Net retirement obligations & 442,099,746 & 331,343,566 \\ Cumulative redeemable preferred shares & 6,000,000 & 6,000,000 \\ \hline Total Noncurrent Liabilities & 8,530,821,406 & 7,929,315,373 \\ Total Liabilities & 22,395,139,695 & 21,636,075,097 \\ \hline \end{tabular} STATEMENT OF FINANCIAL OPERATION