{"id":3982,"date":"2014-05-08T18:21:35","date_gmt":"2014-05-08T18:21:35","guid":{"rendered":"http:\/\/www.marketingteacher.com\/cash-flow-statement\/"},"modified":"2015-07-02T10:25:37","modified_gmt":"2015-07-02T10:25:37","slug":"cash-flow-statement","status":"publish","type":"post","link":"https:\/\/marketingteacher.com\/staging\/5483\/cash-flow-statement\/","title":{"rendered":"Cash Flow Statement"},"content":{"rendered":"<h1>Cash Flow Statement<\/h1>\n<ul class=\"lessonlinks\">\n<li class=\"lesson active\"><a href=\"https:\/\/marketingteacher.com\/staging\/5483cash-flow-statement\/\">Lesson<\/a><\/li>\n<li class=\"exercise\"><a href=\"https:\/\/marketingteacher.com\/staging\/5483exercise-cash-flow-statement\/\">Exercise<\/a><\/li>\n<li class=\"answer\"><a href=\"https:\/\/marketingteacher.com\/staging\/5483answer-cash-flow-statement\/\">Answer<\/a><\/li>\n<\/ul>\n<h2>Marketing and Cash Flow<\/h2>\n<p>The main purpose of a Cash Flow Statement (CFS) is to help the business   owner plan and control the flow of income in order to meet scheduled   financial obligations. The information illustrated in the Cash Flow   Statement also aids lenders and investors in determining a company&#8217;s   financial health.<\/p>\n<h1>Cash Flow Statement<\/h1>\n<h2>Fishbourne Marketing Cash Flow Statement<\/h2>\n<table>\n<tbody>\n<tr>\n<td>\n<div align=\"left\"> <\/div>\n<\/td>\n<td>\n<div align=\"center\"><strong><em>January<\/em><\/strong><\/div>\n<\/td>\n<td>\n<div align=\"center\"><strong><em>February<\/em><\/strong><\/div>\n<\/td>\n<td>\n<div align=\"center\"><strong><em>March<\/em><\/strong><\/div>\n<\/td>\n<td>\n<div align=\"center\"><strong><em>April<\/em><\/strong><\/div>\n<\/td>\n<td>\n<div align=\"center\"><strong><em>May<\/em><\/strong><\/div>\n<\/td>\n<td>\n<div align=\"center\"><strong><em>June<\/em><\/strong><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">\n\t\t\t\t\t\t\t\t\t\t<strong>Beginning Cash Balance <\/strong>\n\t\t\t\t\t\t\t\t\t<\/div>\n<\/td>\n<td>\n<div align=\"center\">\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t\t\t15,000<\/p>\n<hr \/><\/div>\n<\/p><\/div>\n<\/td>\n<td>\n<div align=\"center\">\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t\t\t20,548<\/p>\n<hr \/><\/div>\n<\/p><\/div>\n<\/td>\n<td>\n<div align=\"center\">\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t\t\t22,296<\/p>\n<hr \/><\/div>\n<\/p><\/div>\n<\/td>\n<td>\n<div align=\"center\">\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t\t\t23,493<\/p>\n<hr \/><\/div>\n<\/p><\/div>\n<\/td>\n<td>\n<div align=\"center\">\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t\t\t24,191<\/p>\n<hr \/><\/div>\n<\/p><\/div>\n<\/td>\n<td>\n<div align=\"center\">\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t\t\t180,955<\/p>\n<hr \/><\/div>\n<\/p><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\"><strong>Cash inflows: <\/strong><\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Accts. Rec. Collections <\/div>\n<\/td>\n<td>\n<div align=\"right\">180,955<\/div>\n<\/td>\n<td>\n<div align=\"right\">180,955<\/div>\n<\/td>\n<td>\n<div align=\"right\">182,455<\/div>\n<\/td>\n<td>\n<div align=\"right\">185,855<\/div>\n<\/td>\n<td>\n<div align=\"right\">181,455<\/div>\n<\/td>\n<td>\n<div align=\"right\">180,955<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Loans on proceeds <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Sales &amp; receipts <\/div>\n<\/td>\n<td>\n<div align=\"right\">5,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">0<\/div>\n<\/td>\n<td>\n<div align=\"right\">3,500<\/div>\n<\/td>\n<td>\n<div align=\"right\">0<\/div>\n<\/td>\n<td>\n<div align=\"right\">4,500<\/div>\n<\/td>\n<td>\n<div align=\"right\">6,000<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Other:<\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\"><strong>Total Cash Inflows <\/strong><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t185,955<\/p><\/div>\n<hr \/>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t180,955<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t185,955<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t185,955<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t185,955<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t186,955<\/p>\n<hr \/><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\"><strong>Available Cash Balance <\/strong><\/div>\n<\/td>\n<td>\n<div align=\"right\">200,955<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">201,503<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">208,251<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">209,448<\/div>\n<hr \/>\n<\/td>\n<td>\n<div align=\"right\">210,146<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">212,244<\/p>\n<hr \/><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\"><strong>Cash Outflows   (Expenses): <\/strong><\/div>\n<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Advertising<\/div>\n<\/td>\n<td>\n<div align=\"right\">300<\/div>\n<\/td>\n<td>\n<div align=\"right\">300<\/div>\n<\/td>\n<td>\n<div align=\"right\">300<\/div>\n<\/td>\n<td>\n<div align=\"right\">400<\/div>\n<\/td>\n<td>\n<div align=\"right\">400<\/div>\n<\/td>\n<td>\n<div align=\"right\">400<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Bank Service Charges <\/div>\n<\/td>\n<td>\n<div align=\"right\">45<\/div>\n<\/td>\n<td>\n<div align=\"right\">45<\/div>\n<\/td>\n<td>\n<div align=\"right\">45<\/div>\n<\/td>\n<td>\n<div align=\"right\">45<\/div>\n<\/td>\n<td>\n<div align=\"right\">45<\/div>\n<\/td>\n<td>\n<div align=\"right\">45<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Credit Card Fees <\/div>\n<\/td>\n<td>\n<div align=\"right\">35<\/div>\n<\/td>\n<td>\n<div align=\"right\">35<\/div>\n<\/td>\n<td>\n<div align=\"right\">35<\/div>\n<\/td>\n<td>\n<div align=\"right\">35<\/div>\n<\/td>\n<td>\n<div align=\"right\">35<\/div>\n<\/td>\n<td>\n<div align=\"right\">35<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Delivery<\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Health Insurance <\/div>\n<\/td>\n<td>\n<div align=\"right\">478<\/div>\n<\/td>\n<td>\n<div align=\"right\">478<\/div>\n<\/td>\n<td>\n<div align=\"right\">478<\/div>\n<\/td>\n<td>\n<div align=\"right\">478<\/div>\n<\/td>\n<td>\n<div align=\"right\">478<\/div>\n<\/td>\n<td>\n<div align=\"right\">478<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Insurance<\/div>\n<\/td>\n<td>\n<div align=\"right\">200<\/div>\n<\/td>\n<td>\n<div align=\"right\">200<\/div>\n<\/td>\n<td>\n<div align=\"right\">200<\/div>\n<\/td>\n<td>\n<div align=\"right\">200<\/div>\n<\/td>\n<td>\n<div align=\"right\">200<\/div>\n<\/td>\n<td>\n<div align=\"right\">200<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Interest<\/div>\n<\/td>\n<td>\n<div align=\"right\">25<\/div>\n<\/td>\n<td>\n<div align=\"right\">25<\/div>\n<\/td>\n<td>\n<div align=\"right\">25<\/div>\n<\/td>\n<td>\n<div align=\"right\">25<\/div>\n<\/td>\n<td>\n<div align=\"right\">25<\/div>\n<\/td>\n<td>\n<div align=\"right\">25<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Inventory Purchases <\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">450<\/div>\n<\/td>\n<td>\n<div align=\"right\">750<\/div>\n<\/td>\n<td>\n<div align=\"right\">450<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Miscellaneous<\/div>\n<\/td>\n<td>\n<div align=\"right\">300<\/div>\n<\/td>\n<td>\n<div align=\"right\">300<\/div>\n<\/td>\n<td>\n<div align=\"right\">300<\/div>\n<\/td>\n<td>\n<div align=\"right\">300<\/div>\n<\/td>\n<td>\n<div align=\"right\">300<\/div>\n<\/td>\n<td>\n<div align=\"right\">300<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Office<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Payroll<\/div>\n<\/td>\n<td>\n<div align=\"right\">83,300<\/div>\n<\/td>\n<td>\n<div align=\"right\">83,300<\/div>\n<\/td>\n<td>\n<div align=\"right\">83,300<\/div>\n<\/td>\n<td>\n<div align=\"right\">83,300<\/div>\n<\/td>\n<td>\n<div align=\"right\">83,300<\/div>\n<\/td>\n<td>\n<div align=\"right\">83,300<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Payroll Taxes <\/div>\n<\/td>\n<td>\n<div align=\"right\">7,300<\/div>\n<\/td>\n<td>\n<div align=\"right\">7,300<\/div>\n<\/td>\n<td>\n<div align=\"right\">7,300<\/div>\n<\/td>\n<td>\n<div align=\"right\">7,300<\/div>\n<\/td>\n<td>\n<div align=\"right\">7,300<\/div>\n<\/td>\n<td>\n<div align=\"right\">7,300<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Professional Fees <\/div>\n<\/td>\n<td>\n<div align=\"right\">250<\/div>\n<\/td>\n<td>\n<div align=\"right\">250<\/div>\n<\/td>\n<td>\n<div align=\"right\">250<\/div>\n<\/td>\n<td>\n<div align=\"right\">250<\/div>\n<\/td>\n<td>\n<div align=\"right\">250<\/div>\n<\/td>\n<td>\n<div align=\"right\">250<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Rent and Leases <\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">1,000<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Subscriptions and Dues <\/div>\n<\/td>\n<td>\n<div align=\"right\">90<\/div>\n<\/td>\n<td>\n<div align=\"right\">90<\/div>\n<\/td>\n<td>\n<div align=\"right\">90<\/div>\n<\/td>\n<td>\n<div align=\"right\">90<\/div>\n<\/td>\n<td>\n<div align=\"right\">90<\/div>\n<\/td>\n<td>\n<div align=\"right\">90<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Supplies<\/div>\n<\/td>\n<td>\n<div align=\"right\">200<\/div>\n<\/td>\n<td>\n<div align=\"right\">200<\/div>\n<\/td>\n<td>\n<div align=\"right\">100<\/div>\n<\/td>\n<td>\n<div align=\"right\">200<\/div>\n<\/td>\n<td>\n<div align=\"right\">100<\/div>\n<\/td>\n<td>\n<div align=\"right\">200<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Taxes and Licenses <\/div>\n<\/td>\n<td>\n<div align=\"right\">44,629<\/div>\n<\/td>\n<td>\n<div align=\"right\">43,429<\/div>\n<\/td>\n<td>\n<div align=\"right\">44,629<\/div>\n<\/td>\n<td>\n<div align=\"right\">44,629<\/div>\n<\/td>\n<td>\n<div align=\"right\">44,629<\/div>\n<\/td>\n<td>\n<div align=\"right\">44,829<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Utilities and Telephone <\/div>\n<\/td>\n<td>\n<div align=\"right\">130<\/div>\n<\/td>\n<td>\n<div align=\"right\">130<\/div>\n<\/td>\n<td>\n<div align=\"right\">130<\/div>\n<\/td>\n<td>\n<div align=\"right\">130<\/div>\n<\/td>\n<td>\n<div align=\"right\">130<\/div>\n<\/td>\n<td>\n<div align=\"right\">130<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Other<\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\"><strong>Subtotal<\/strong><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t140,282<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t139,082<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t139,632<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t140,132<\/p><\/div>\n<hr \/>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t139,732<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t140,622<\/p>\n<hr \/><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\"><strong>Other Cash Out Flows: <\/strong><\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Capital Purchases <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Loan Principal<\/div>\n<\/td>\n<td>\n<div align=\"right\">125<\/div>\n<\/td>\n<td>\n<div align=\"right\">125<\/div>\n<\/td>\n<td>\n<div align=\"right\">125<\/div>\n<\/td>\n<td>\n<div align=\"right\">125<\/div>\n<\/td>\n<td>\n<div align=\"right\">125<\/div>\n<\/td>\n<td>\n<div align=\"right\">125<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Owner&#8217;s Draw<\/div>\n<\/td>\n<td>\n<div align=\"right\">40,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">40,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">45,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">45,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">45,000<\/div>\n<\/td>\n<td>\n<div align=\"right\">40,000<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Other:<\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<td>\n<div align=\"right\"> <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\"><strong>Subtotal<\/strong><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t40,125<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t40,125<\/p><\/div>\n<hr \/>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t45,125<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t45,125<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t45,125<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">\n<hr \/>\n<p>\t\t\t\t\t\t\t\t\t40,125<\/p>\n<hr \/><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Total Cash Outflows <\/div>\n<\/td>\n<td>\n<div align=\"right\">180,407 <\/div>\n<hr align=\"right\" \/><\/td>\n<td>\n<div align=\"right\">179,207 <\/div>\n<hr align=\"right\" \/><\/td>\n<td>\n<div align=\"right\">184,757 <\/div>\n<hr align=\"right\" \/><\/td>\n<td>\n<div align=\"right\">185,257 <\/div>\n<hr align=\"right\" \/><\/td>\n<td>\n<div align=\"right\">184,857 <\/div>\n<hr align=\"right\" \/><\/td>\n<td>\n<div align=\"right\">189,747 <\/div>\n<hr align=\"right\" \/><\/td>\n<\/tr>\n<tr>\n<td>\n<div align=\"left\">Ending Cash Balance <\/div>\n<\/td>\n<td>\n<div align=\"right\">20,548<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">22,296<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">23,493<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">24,191<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">25,289<\/p>\n<hr \/><\/div>\n<\/td>\n<td>\n<div align=\"right\">31,497<\/p>\n<hr \/><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Much like other financial statements; the Profit &amp; Loss Statement   or the Balance Sheet; the Cash Flow Statement cannot be composed   without first employing a record keeping system.  The more Cash Flow   Figures are derived from records of actual cash sales receipts, and   invoices the more accurate it will be. Keeping a record of income   accounts and expense accounts will generate many of the figures for a   Cash Flow Statement.<\/p>\n<p>Not all Cash Flow Statement Information is &quot;actual&quot; information.  A   statement will sometimes unavoidably contain educated guesses, estimates   and projections. In fact, the Cash Flow Statement is the best way to   forecast working capital needs. <\/p>\n<h2>The Typical Structure of a Cash Flow Statement.<\/h2>\n<p>A Cash Flow Statement is may be thought of as a budget that   continuingly evolves as time goes by. The main work of structuring a   Cash Flow Statement occurs in the first column. It starts with a   snapshot of your beginning cash balance. Next, it itemizes the amount of   each source of income on a line of its own. The beginning cash balance   plus the sum total of all income sources is totaled for your Available   Cash Balance.<\/p>\n<p>Next, simply make a grand total of all outgoing cash. Now, after   subtracting the Total Cash Outflows from the Available Cash Balance you   will arrive at the Ending Cash Balance for the first month. To see how   the cash &quot;flows&quot;, simply move the Ending Cash Balance to the top of the   next months&#8217; column and enter the figure as Beginning Cash Balance.   Complete these steps, entering in the appropriate dollar amounts across   from each source of income and expense and you will be in a position to   monitor your cash flow.<\/p>\n<p>Cash Flow Statements may be depicted in several ways depending on the   purpose of its use. A new start-up firm may show just six months or one   year projections (showing column headings January through December) and   later reduce it to a Quarterly Cash Flow Statement in year two.    Lenders and investors like to see a five year Cash Flow Statement. It   gives them an indication of a company&#8217;s continued viability over time   and its ability to pay back a loan or provide a return on investments.<\/p>\n<p>The construction of a Cash Flow Statements forces a business owner to   be aware of how future financial events may impact its ability to meet   obligations. Below is a Cash Flow Statement showing a six month period:<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The main purpose of a Cash Flow Statement (CFS) is to help the business owner plan and control the flow of income in order to meet scheduled financial obligations. The information illustrated in the Cash Flow Statement also aids lenders and investors in determining a company&#8217;s financial health.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[10,28],"tags":[],"class_list":["post-3982","post","type-post","status-publish","format-standard","hentry","category-marketing-index","category-finance"],"_links":{"self":[{"href":"https:\/\/marketingteacher.com\/staging\/5483\/wp-json\/wp\/v2\/posts\/3982","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marketingteacher.com\/staging\/5483\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marketingteacher.com\/staging\/5483\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marketingteacher.com\/staging\/5483\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/marketingteacher.com\/staging\/5483\/wp-json\/wp\/v2\/comments?post=3982"}],"version-history":[{"count":0,"href":"https:\/\/marketingteacher.com\/staging\/5483\/wp-json\/wp\/v2\/posts\/3982\/revisions"}],"wp:attachment":[{"href":"https:\/\/marketingteacher.com\/staging\/5483\/wp-json\/wp\/v2\/media?parent=3982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marketingteacher.com\/staging\/5483\/wp-json\/wp\/v2\/categories?post=3982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marketingteacher.com\/staging\/5483\/wp-json\/wp\/v2\/tags?post=3982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}