The Basic Procedure Of Working Out The Cash Flow Statement By Working Paper Method

2010/12/18 10:50:00 78

Using the working paper method to compile the cash flow statement

基本程序是：

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.