Cash Flow by Direct Method

The cash flow statement is an important tool for financial management. It shows the accounts that contributed to increase or decrease the cash resources of the company from one period to another subsequent.
Before you enter data, prepare a worksheet with adjustments of balance sheet accounts to make them comparable. Also, note that, some adjustments in the previous balance sheet must be made when subsequent events affect the previous net worth, such as, the appropriation of retained earnings, capital reserves, dividends paid or capital increase through reserves.
Read the full text Cash Flow by Direct Method.
Enter the reclassified balance sheet data as requested, in chronological order, the results will be shown after a click on Calculate

CASH FLOW - DIRECT METHOD
Company name:
Balance Sheet & Statement			CASH FLOW
Year			Year
Asset			Operating Activities
Cash & equivalent			Net Sales
Receivables (net)			Receivables
Inventory			Cost of Goods Sold
Prepaid Expenses			Accounts Payable
Other Op. Accounts			Inventory
Investments			Other Op. Asset
No-Op account			Other Op.Liabilities
Property,Plant,Eq. (net)			Op Expenses
Intangibles (net)			Income Tax
Total Asset			Cash Op. Activities
Liabilities & Stockholder Equity			Investing Activities
Accounts Payable			Investments
Bank Loans			Plant & Equipment
Accruals			Intangibles Account
Dividends			Cash Inv. Activities
Income tax			Financing Activities
Other Op. Liabilities			Equity Injection
No-Op Liabilities			Banks Loan
Common Stock			Dividends Paid
Reserves			Other Financing
Retained Earnings			No Op. Expenses
Tot Liab & Equity			No Op Revenues
Income Statement			Cash-Fin. Activities
Net Sales			Incr/Dec Net Cash
Cost of Good Sold			Initial Cash
Operating Expenses			Ending Cash
Provision for Bad Clients
Depreciation
Amortization
Income Taxes
Other no Op Expenses
Other no Op Revenues
Net Income

Note: This calculator has only educational purposes. The accuracy and their applicability to particular cases is not guaranteed.