Step 1) Identify if an INCREASE in VALUE in each B/S category is either a SOURCE or a USE of cash

Step 2) Use cell references from the P&L and/or B/S to calculate the financial impact in each row in the cash flow

Step 3) Complete the cash. If you have unexplained variances, can you identify what you think the reason is?

you can create a check box at the bottom of the Statement of Cash flow to show that the cash flow covered all the items and ties back to the balance sheet

US Corporation Data from Textbook amall nuncament US Corporation (Data from Textbook AMAZON DAMPLS SHOWS SEGMENTS OF CASH ROM Sawada C 2012 To w athram Figh Polymer tower EEEEEEEEEEE TIIN Erding cah Chede hell . So 2018 2019 Balance Sheet Assets Current Assets Cash Accounts Receivable (AR) Inventory Total Fixed Assets Net Fixed Assets US Corporation (Data from Textbook + small enhancement) Source of Cash/ 2018 2019 (Use of Cash) Liabilities Current Liabilities 104 160 Begin & end Accounts Payable (AP) 455 688 Accrued Employee Benefits 553 555 Short Term Notes Payable Total 132 100 196 150 116 123 1644 1709 408 454 Long Term Notes Payable Owner's Equity Common Stock Retained Earnings 600 1320 640 1629 Total Total Assets Total Liabilities & Owners' Equity 2019 1509 550 200 89 Income Statement Rev or Exp? Net Sales Cost of Goods Sold Employee Compensation Depreciation Earings Before Interest & Taxes Interest Taxable income Taxes (21%) Net Income Dividends Addition to Retained Eamings Calculations required for (beneficial for) cash flow statement? For Operating Activities: Adjustments to net income, e.g. non cash expenses: depreciation & amortization, stock based comp For Investing Activities: Depreciation and Fixed Assets to calculate Net PPE For Financing Activities: Principal payments & Borrowing - or just show net change Net Common Equity Issued/Repurchased 70 165 US Corporation (Data from Textbook) Source of Cash/(Use of Cash) 2019 Cash Flow 2019 150 116 123 II 454 640 1629 Cash from Operations Net Income/Loss Adjustments to Net Income Depreciation ( other non cash items) Stock based Compensation (P&L) Deferred Taxes (reflected in liability) Other NON CASHITEMS Change in AR Inventory AP Other Assets/Liabilities Total Change in Operating Assets/Liabilities Cash Flow from Operating Activities Net Change in PPE Net Acquisitions/Divestitures Net Change Short orlong Term Investments Cash from investing Activities Debt Issuance/Retirement Equity Issued/Repurchased Other Financial Activities Cash from financing Net Cash Flow Beginning Cash Ending Cash Check Field AMAZON EXAMPLE SHOWS 3 SEGMENTS OF CASH FLOW Annual Data Millions of US 5 except per share data 2019-12-31 Not Incomot oss $11.506 Total Depreciation And Amortization Cash Flow $21,789 Other Non Cash hom $7 411 Total Non Cashem $29.200 Change in Accounts Receivable 5-7.681 Change Invis IM 5-3.278 Change in Accounts Payable 58.193 Change in Autube $1.711 Total Change in Assetstabilities $-2438 Cash Flow From Operating Activities $38,514 Not Change in Property Plant And Equipment 5-12.609 Net Change in Intangible Assets Net Acquisitions Divestres 52.461 Net Change in Shortterm investments Net Change in Long Term Investments 5-9.131 Net Change in Investments - Total 5-9,131 vesting Activities Cash Flow From Investing Activities $ 24,281 Not Long Term Date 5.10.066 Not Current Date Debt Issuance Retirement NetTotal 5.10,066 Net Common Equy Repurchased Not Total Equity Issued Repurchased Total Common And Preferred Stock Dividends Paid Francial Activities Other Cash Flow From Financial Activities 5.10.066 Net Cash Flow $40.237 Stock Based Compensation Common Stock Dividends Paid E 104 US Corporation (Data from Tex Source of Cash/ 2019 (Use of Cash) 2018 Curi Balance Sheet Assets Current Assets Cash Accounts Receivable (AR) Inventory 104 455 553 160 Begin & end 688 555 Total Fixed Assets Net Fixed Assets 1644 1709 Long Ow Total Assets Tota 2019 1509 550 200 89 Calc For Adju de For Income Statement Rev or Exp? Net Sales Cost of Goods Sold Employee Compensation Depreciation Earnings Before Interest & Taxes Interest Taxable income Taxes (21%) Net Income Dividends Addition to Retained Earnings Dep 70 For Prin Net 165 Soi 2018 2019 on (Data from Textbook + small enhancement) purce of Cash/ Use of Cash) Liabilities Current Liabilities in & end Accounts Payable (AP) Accrued Employee Benefits Short Term Notes Payable Total 132 150 100 116 196 123 408 454 Long Term Notes Payable Owner's Equity Common Stock Retained Earnings 600 1320 640 1629 Total Total Liabilities & Owners' Equity Calculations required for (beneficial for) cash flow statement? For Operating Activities: Adjustments to net income, e.g. non cash expenses: depreciation & amortization, stock based comp For Investing Activities: Depreciation and Fixed Assets to calculate Net PPE For Financing Activities: Principal payments & Borrowing - or just show net change Net Common Equity Issued/Repurchased US Corporation (Data from Textbook) Cash Flow 2019 An Nei Tot Oth Tot Ch Cha Che Chi Tot Cash Net Net Net Nel Cash from Operations Net Income/Loss Adjustments to Net Income Depreciation (+ other non cash items) Stock based Compensation (P&L) Deferred Taxes (reflected in liability) Other NON CASH ITEMS Change in: AR Inventory AP Other Assets/Liabilities Total Change in Operating Assets/Liabilities Cash Flow from Operating Activities Net Change in PPE Net Acquisitions/Divestitures Net Change Short orlong Term Investments Cash from Investing Activities Debt Issuance/Retirement Equity Issued/Repurchased Other Financial Activities Cash from financing Net Cash Flow Beginnning Cash Ending Cash Check Field Net Net Inv Cas! Net Nel Del Net Net Tot Fin 104 Cash Net C Stock Com AMAZON EXAMPLE SHOWS 3 SEGMENTS OF CASH FLOW C019 Annual Data Millions of US $ except per share data 2019-12-31 1.nl .tel [lil $11.588 $21,789 $7,411 $29.200 5-7,681 5-3,278 $8,193 $1.711 S-2.438 $38,514 5-12,689 EEE LI S-2.461 Net Income/Loss Total Depreciation And Amortization - Cash Flow Other Non-Cash Items Total Non-Cash Items Change In Accounts Receivable Change In Inventories Change In Accounts Payable Change In Assets/Liabilities Total Change In Assets/Liabilities Cash Flow From Operating Activities Net Change In Property, Plant, And Equipment Net Change In Intangible Assets Net Acquisitions/Divestitures Net Change In Short-term Investments Net Change In Long-Term Investments Net Change In Investments - Total Investing Activities - Other Cash Flow From Investing Activities Net Long-Term Debt Net Current Debt Debt Issuance/Retirement Net - Total Net Common Equity Issued/Repurchased Net Total Equity Issued/Repurchased Total Common And Preferred Stock Dividends Paid Financial Activities - Other Cash Flow From Financial Activities Net Cash Flow Stock-Based Compensation Common Stock Dividends Paid $-9.131 5-9,131 Lalu! S-24,281 5-10,066 5-10,066 EEE 104 $-10,066 $4,237 $6,864 US Corporation Data from Textbook amall nuncament US Corporation (Data from Textbook AMAZON DAMPLS SHOWS SEGMENTS OF CASH ROM Sawada C 2012 To w athram Figh Polymer tower EEEEEEEEEEE TIIN Erding cah Chede hell . So 2018 2019 Balance Sheet Assets Current Assets Cash Accounts Receivable (AR) Inventory Total Fixed Assets Net Fixed Assets US Corporation (Data from Textbook + small enhancement) Source of Cash/ 2018 2019 (Use of Cash) Liabilities Current Liabilities 104 160 Begin & end Accounts Payable (AP) 455 688 Accrued Employee Benefits 553 555 Short Term Notes Payable Total 132 100 196 150 116 123 1644 1709 408 454 Long Term Notes Payable Owner's Equity Common Stock Retained Earnings 600 1320 640 1629 Total Total Assets Total Liabilities & Owners' Equity 2019 1509 550 200 89 Income Statement Rev or Exp? Net Sales Cost of Goods Sold Employee Compensation Depreciation Earings Before Interest & Taxes Interest Taxable income Taxes (21%) Net Income Dividends Addition to Retained Eamings Calculations required for (beneficial for) cash flow statement? For Operating Activities: Adjustments to net income, e.g. non cash expenses: depreciation & amortization, stock based comp For Investing Activities: Depreciation and Fixed Assets to calculate Net PPE For Financing Activities: Principal payments & Borrowing - or just show net change Net Common Equity Issued/Repurchased 70 165 US Corporation (Data from Textbook) Source of Cash/(Use of Cash) 2019 Cash Flow 2019 150 116 123 II 454 640 1629 Cash from Operations Net Income/Loss Adjustments to Net Income Depreciation ( other non cash items) Stock based Compensation (P&L) Deferred Taxes (reflected in liability) Other NON CASHITEMS Change in AR Inventory AP Other Assets/Liabilities Total Change in Operating Assets/Liabilities Cash Flow from Operating Activities Net Change in PPE Net Acquisitions/Divestitures Net Change Short orlong Term Investments Cash from investing Activities Debt Issuance/Retirement Equity Issued/Repurchased Other Financial Activities Cash from financing Net Cash Flow Beginning Cash Ending Cash Check Field AMAZON EXAMPLE SHOWS 3 SEGMENTS OF CASH FLOW Annual Data Millions of US 5 except per share data 2019-12-31 Not Incomot oss $11.506 Total Depreciation And Amortization Cash Flow $21,789 Other Non Cash hom $7 411 Total Non Cashem $29.200 Change in Accounts Receivable 5-7.681 Change Invis IM 5-3.278 Change in Accounts Payable 58.193 Change in Autube $1.711 Total Change in Assetstabilities $-2438 Cash Flow From Operating Activities $38,514 Not Change in Property Plant And Equipment 5-12.609 Net Change in Intangible Assets Net Acquisitions Divestres 52.461 Net Change in Shortterm investments Net Change in Long Term Investments 5-9.131 Net Change in Investments - Total 5-9,131 vesting Activities Cash Flow From Investing Activities $ 24,281 Not Long Term Date 5.10.066 Not Current Date Debt Issuance Retirement NetTotal 5.10,066 Net Common Equy Repurchased Not Total Equity Issued Repurchased Total Common And Preferred Stock Dividends Paid Francial Activities Other Cash Flow From Financial Activities 5.10.066 Net Cash Flow $40.237 Stock Based Compensation Common Stock Dividends Paid E 104 US Corporation (Data from Tex Source of Cash/ 2019 (Use of Cash) 2018 Curi Balance Sheet Assets Current Assets Cash Accounts Receivable (AR) Inventory 104 455 553 160 Begin & end 688 555 Total Fixed Assets Net Fixed Assets 1644 1709 Long Ow Total Assets Tota 2019 1509 550 200 89 Calc For Adju de For Income Statement Rev or Exp? Net Sales Cost of Goods Sold Employee Compensation Depreciation Earnings Before Interest & Taxes Interest Taxable income Taxes (21%) Net Income Dividends Addition to Retained Earnings Dep 70 For Prin Net 165 Soi 2018 2019 on (Data from Textbook + small enhancement) purce of Cash/ Use of Cash) Liabilities Current Liabilities in & end Accounts Payable (AP) Accrued Employee Benefits Short Term Notes Payable Total 132 150 100 116 196 123 408 454 Long Term Notes Payable Owner's Equity Common Stock Retained Earnings 600 1320 640 1629 Total Total Liabilities & Owners' Equity Calculations required for (beneficial for) cash flow statement? For Operating Activities: Adjustments to net income, e.g. non cash expenses: depreciation & amortization, stock based comp For Investing Activities: Depreciation and Fixed Assets to calculate Net PPE For Financing Activities: Principal payments & Borrowing - or just show net change Net Common Equity Issued/Repurchased US Corporation (Data from Textbook) Cash Flow 2019 An Nei Tot Oth Tot Ch Cha Che Chi Tot Cash Net Net Net Nel Cash from Operations Net Income/Loss Adjustments to Net Income Depreciation (+ other non cash items) Stock based Compensation (P&L) Deferred Taxes (reflected in liability) Other NON CASH ITEMS Change in: AR Inventory AP Other Assets/Liabilities Total Change in Operating Assets/Liabilities Cash Flow from Operating Activities Net Change in PPE Net Acquisitions/Divestitures Net Change Short orlong Term Investments Cash from Investing Activities Debt Issuance/Retirement Equity Issued/Repurchased Other Financial Activities Cash from financing Net Cash Flow Beginnning Cash Ending Cash Check Field Net Net Inv Cas! Net Nel Del Net Net Tot Fin 104 Cash Net C Stock Com AMAZON EXAMPLE SHOWS 3 SEGMENTS OF CASH FLOW C019 Annual Data Millions of US $ except per share data 2019-12-31 1.nl .tel [lil $11.588 $21,789 $7,411 $29.200 5-7,681 5-3,278 $8,193 $1.711 S-2.438 $38,514 5-12,689 EEE LI S-2.461 Net Income/Loss Total Depreciation And Amortization - Cash Flow Other Non-Cash Items Total Non-Cash Items Change In Accounts Receivable Change In Inventories Change In Accounts Payable Change In Assets/Liabilities Total Change In Assets/Liabilities Cash Flow From Operating Activities Net Change In Property, Plant, And Equipment Net Change In Intangible Assets Net Acquisitions/Divestitures Net Change In Short-term Investments Net Change In Long-Term Investments Net Change In Investments - Total Investing Activities - Other Cash Flow From Investing Activities Net Long-Term Debt Net Current Debt Debt Issuance/Retirement Net - Total Net Common Equity Issued/Repurchased Net Total Equity Issued/Repurchased Total Common And Preferred Stock Dividends Paid Financial Activities - Other Cash Flow From Financial Activities Net Cash Flow Stock-Based Compensation Common Stock Dividends Paid $-9.131 5-9,131 Lalu! S-24,281 5-10,066 5-10,066 EEE 104 $-10,066 $4,237 $6,864