The Basic Procedure Of Working Out The Cash Flow Statement By Working Paper Method
Using the working paper method to compile the cash flow statement
The first step: the relevant columns of the current period of the profit statement and the initial and final number of the balance sheet into the working manuscript;
The second step: the current period
business
Analyze and prepare adjustment entries.
When making adjustment entries, it is necessary to adjust the profit statement and balance sheet items one by one on the basis of the profit statement items, starting from the "product sales income" and combining the relevant account books.
Among them, the adjustment of balance sheet items is mainly the difference between the adjustment period and the ending balance.
The basic idea of compiling the entry is: first, assume the current profit and loss statement.
Happen
All receipts and payments (net profits) are cash receipts and payments, and then combined with the balance sheet items to adjust the receivable and payable items.
When adjusting the balance sheet items, according to the order of the items in the balance sheet, the current items can be adjusted once and for all. Once the project is difficult to be adjusted at once, it will be readjust in the later items.
- Related reading
- Women's wear | The British Luxury Brand, The First, Gradually Began To Feel Lonely.
- News Republic | "Up And Down" Won The French Luxury Goods Innovation Award
- Instant news | Scientific Clothing Industry: Smart Smart Clothes
- Industry stock market | The Introduction Of Equity Incentive Policy In Clothing And Textile Enterprises
- Global Perspective | TOMMY&Nbsp; HILFIGER Brand, The First Flagship Store In Asia, Settled In Japan.
- Exhibition highlights | 凡兜 米拉熊 迪士尼三大強勢品牌上演童裝饕餮盛宴
- Local hotspot | In 2012, The Fourteenth Jinjiang Shoe Fair Was Brilliant.
- Fashion item | N分褲美搭攻略 夏日潮搭必備
- Association dynamics | 第15屆海博會：高科更環保
- Exhibition topic | The US Brand BENSON, Without Borders, Is A Carefree Way Of Life.
- Accounting Knowledge: Cash Flow
- A Pictorial Method Of Handling Accounting Errors
- Health Tips: Snow Boots Will Cause The Inner Eight Feet &Nbsp; Do Not Wear Too Soft Shoes.
- The Difference Method Of Accounting Wrong Account Handling Method
- There Are Nine Ways To Deal With Accounting Wrong Accounts.
- 原材料成本上漲 服裝價格今非昔比
- 鞋服商家出現一股賀歲片營銷熱
- Italy Leisure Shoes Brand GEOX Landed In Shenzhen
- There Are Two Ways To Deal With Accounting Wrong Accounts.
- Common Skills Of Checking Accounts: Three Checks And Three Searches