SAMPLE AGENCY (400)
SAMPLE AGENCY (400)
STATEMENT OF CASH FLOWS
For the Fiscal Year Ended August 31, 20CY
Click on the highlighted amounts to see what it must tie to for internal consistency to occur.
| Enterprise | ||||
| Fund | ||||
| (9999) | ||||
| CASH FLOWS FROM OPERATING ACTIVITIES | ||||
Proceeds received from customers |
$ | 912,000.00 | ||
Proceeds from other revenues |
15,075.00 | |||
Payments to suppliers for goods and services |
(462,200.00) | |||
Payments to employees for services |
(320,575.00) | |||
Payments for other expenditures |
(17,800.00) | |||
| Net Cash Provided by Operating Activities |  126,500.00 |
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| CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES | ||||
|
Proceeds from grant receipts |
100,000.00 | |||
Payments of principal on debt issuance |
(20,000.00) | |||
Payments of interest |
(1,500.00) | |||
Payments for transfers to other funds |
(75,000.00) | |||
Net Cash Provided by Noncapital Financing Activities |
3,500.00 | |||
| CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES | ||||
Proceeds from debt issuance |
250,000.00 | |||
Proceeds from sales of fixed assets |
10,000.00 | |||
Proceeds from capital contributions |
60,000.00 | |||
Payments of principal on debt issuance |
(75,000.00) | |||
Payments of interest on debt issuance |
(33,500.00) | |||
Payments for additions to fixed assets |
(350,000.00) | |||
Net Cash Used by Capital and Related Financing Activities |
(138,500.00) | |||
| CASH FLOWS FROM INVESTING ACTIVITIES | ||||
Proceeds from sales of investments |
75,000.00 | |||
Proceeds from interest and investment income |
9,000.00 | |||
Payments to acquire investments |
(125,000.00) | |||
Net Cash Used by Investing Activities |
(41,000.00) | |||
Increase (decrease) in cash |
(49,500.00) | |||
Cash and cash equivalents, August 31, 20PY |
175,600.00 |
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Cash and cash equivalents, August 31, 20CY |
126,100.00 |
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| RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES | ||||
Operating (Loss) |
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| ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES | ||||
Amortization and depreciation |
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Provision for uncollectible accounts |
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Change in assets and liabilities |
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(Increase)/Decrease in receivables |
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(Increase)/Decrease in inventories |
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(Increase)/Decrease in prepaid expenses |
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Increase/(Decrease) in payables |
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| Total adjustments | 237,000.00 | |||
Net cash provided by operating activities |
$126,500.00 | |||
Noncash investing, capital, and financing activities
Shortly before the balance sheet date, the Enterprise Fund entered into an agreement to purchase office computers costing $7,500 on an installment plan. There was no down payment and no monthly payments were made before the end of the fiscal year.
Cash Flow Structure Review Quiz
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