Cash Flow Worksheet

Prepare your Cash Flow Statement by following the steps below:

  1. Determine Operating Cash Flow. Start with Net Income and add back non-cash items. Determine the change in all Balance Sheet accounts associated with daily operations.

  2. Determine Investing Cash Flow. Determine the change in all long term assets of the business.

  3. Determine Financing Cash Flow. Determine the change in all loans, equity accounts (exclusive of net income).

  4. Add the three components together to equal Total Cash Flow.

  5. Add Cash Balance at the beginning of the period, and you should get the Cash Balance at the end of the period. If not, you've made an error somewhere. Recheck your math and the +/- signs for each of the balance sheet changes.

Here's a blank worksheet to help you get started:

Cash Flow Statement
For the Period From ____________ to ____________
Operating Cash Flow
Net Income After Tax ____________
+ Depreciation and amortization ____________
+/- Decrease (Increase) in Accounts Receivable ____________
+/- Decrease (Increase) in Inventory ____________
+/- Decrease (Increase) in Other Current Assets ____________
+/- Increase (decrease) in Accounts Payable ____________
+/- Increase (decrease) in Accrued Expenses ____________
+/- Increase (decrease) in Other Current Liabilities ____________
Total Operating Cash Flow ____________
Investing Cash Flow
+/- Decrease (Increase) in Fixed Assets ____________
+/- Decrease (Increase) in Notes Receivable ____________
+/- Decrease (Increase) in securities, investments ____________
+/- Decrease (Increase) intangible, noncurrent assets ____________
Total Investing Cash Flow ____________
Financing Cash Flow
+/- Increase (decrease) in Borrowings ____________
+/- Increase (decrease) Capital Stock ____________
- Dividends Paid ____________
Total Financing Cash Flow ____________
Total Cash Flow ____________
Cash at beginning of period ____________
Cash at end of period ____________