Statement of Cash Flows

Of all forms of accounting report on the cash flow very carefully studied by the investor. Has approved form № 4. Make Up in domestic currency (in thousands or millions). Statement of Cash Flows is built on the following principle: the ending balance is the sum of the balance at the beginning of the period and revenues minus expenses. Statement of Cash Flows form Download Fill Report Cash flow in line 010 indicates the amount of debit balances on accounts 50-52, 55 and 57. On line 020 of the statement of cash flows reflected in the cash received and the company's account money from customers and consumers, including VAT, excise and other . taxes paid by them. blank line 030 is needed if the company will decide to separately reflect the revenues or advances. When completing line 110 of the statement of cash flows are guided by paragraph 7 and 9 PBU 9 / 99 and the credit turnover in correspondence with the accounts of financial accounting funds to the accounts 60, 62, 71, 76, 79, 84, 86 and 91. On line 120 of the statement of cash flows reported expenditure of funds associated with statutory activities of the company (a total sum of lines 150-180). Line 200 completed as follows: is the difference between the sum of all cash receipts from the charter of the company and the amount of money used in the process of statutory activities. Row 210 of the statement of cash flows is filled with accounts of debits, 50-52, in correspondence with the accounts of 76 and 62. VAT is not deductible. line 220 fill those enterprises for which purchases and sales of securities are not the primary activity. To fill guided debits accounts 50-52, in correspondence with the accounts of 58, 62, 76. Row 340 of the statement of cash flows is final. It's the difference amounts received from investment activities of funds and departures. All negative amounts in the lines of the statement of cash flows are indicated in parenthesis. In the section "Cash flow from financing activities" contains all the information, financial activity, as a result of which the sum in settlement accounts and cash increases or decreases. On line 490 of the statement of cash flows indicates the difference between the inflow and outflow of cash from financing activities of the enterprise. Line 500 is the total, add up all the results from all activities (negative results are subtracted, not added). Line 510 Report on cash flow indicates the difference between lines 010 and 500. The line 515 indicates the difference between restated foreign currency into rubles at the Central Bank exchange rate on the last day of the period and the date of the transaction. certified record of the cash flow signatures manager and accountant. Report Cash Flow Form Download