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FLOWS
STATEMENT OF CASH
FLOWS
THE CONCEPT OF CASH FLOW
STATEMENTS
A flow statement explains the changes that
took place in a balance sheet account or group
of accounts during the period between the
dates of two balance sheet snapshots. The
income statement (and related statement of
retained earnings) is a flow statement. It
explains changes that occurred in the retained
earnings account by summarizing the
increases (revenues) and decreases (expenses
and dividends) in retained earnings during the
accounting period
STATEMENT OF CASH
FLOWS
SOURCES USES
FAIRWAY CORPORATION
Sources and Uses of Cash
For the year ended December 31, 19x1
(dollars in thousands)
Amount Percent
Sources of cash:
Cash generated by operations $228 30.1
Short-term borrowings 15 2.0
Long-term debt 375 49.5
Issuance of common stock 44 5.8
Proceeds from disposal of equipt. 20 2.6
Sale of investment securities 75 9.9
Total sources of cash $757 100.0
CASH FLOWS PRESENTED IN SOURCES AND USES FORMAT
FAIRWAY CORPORATION
Sources and Uses of Cash
For the year ended December 31, 19x1
(dollars in thousands)
Amount Percent
Uses of cash:
Acquisition of plant and equipt. $500 66.1
Purchase of investment securities 25 3.3
Dividends paid 60 7.9
Repayment of short-term debt 36 4.8
Repayment of long-term debt 40 5.3
Total uses of cash 661 87.3
Net Increase in cash $ 96 12.7
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3 MAJOR CATEGORIES OF
CASH FLOW STATEMENT