CASH FLOW STATEMENT – UNDERSTANDING, INTERPRETING
Date: March 11, 2017 (Sat.) Venue: Gov. Licaros Hall, RBAP, Intramuros,
Resource Speaker : Belle Noreen Castillo –Estrada, CPA
1. For Member only
a. Early bird – P2,300 (on or before Feb. 24)
b. Regular Rate – P2,700 (After Feb. 24,2017)
2. Non-Member/Delinquent – P3,000
Loan Officers, Remedial & Credit Officers, Branch Managers, President, Directors
1. To emphasize the primary purpose of the Cash Flow Statement.
2. To analyze in detail the relationship between cash and changes in assets, liabilities and equity accounts; to allow the participants to understand the full integration of the income statement, balance sheet and cash flow statement.
3. To help the participants understand and interpret the Cash Flow Statement.
4. To be able to use the Cash Flow Statement to evaluate a company.
I. PRIMARY PURPOSE OF THE CASH FLOW STATEMENT
A. Answer the basic questions:
i. Where did the cash come from during the period?
ii. What was the cash used for during the period?
iii. What was the change in the cash balance during the period?
B. Illustrate the Types of Cash Inflows and Outflows under:
i. Operating Activities
ii. Investing Activities
iii. Financing Activities
II. DISCUSS THE STEPS IN PREPARING THE CASH FLOW STATEMENT
A. Discuss the different methods in preparing the Cash Flow Statement
B. Enumerate the data needed to prepare the Cash Flow Statement:
i. Comparative Balance Sheet (current year and previous year)
ii. Income Statement for the period
iii. Other transactions that affect how the cash was provided or used during the period
C. Discuss the steps in preparing a Cash Flow Statement
III. HOW TO USE THE CASH FLOW STATEMENT IN EVALUATING A COMPANY
A. Discuss the various ratios as a tool to analyze a company.
i. Assessing Liquidity, Solvency, and Profitability using Cash Flow Statement
B. What is free cash flow?
IV. VARIOUS EXERCISES