Example: Statement of Cash Flow

This example shows the contents of a statement of cash flow. The left column shows the description as it appears on the report, the middle column shows the activity code and line item that correspond to that description, and the right column shows amounts, which are typically subtotal amounts.

You define line items for activity codes 20–70 (UDC table 10/CF) and assign accounts to each line item. The system uses those account numbers to calculate the amounts that appear on your report. For most activity codes, the system summarizes the line item amounts into a subtotal. For example, the subtotal description for activity code 20 is Operating Profit Before Working Capital Changes and the subtotal amount is 100.

For activity code 10, you do not assign an account. Instead, you assign AAI item FSxx, which you use for Net Profit Before Tax, and the system locates the corresponding amount. This amount is from the Simple Income Statement (R10211B), which is generated when you run the Statement of Cash Flows Report.

For the Depreciation line item, you use accumulated depreciation accounts, which are credit accounts, so that when the amounts are reversed for the report they are added to the Net Income Before Tax line item.

** This amount equals the difference between the beginning balance and ending balance of cash and cash equivalents.