Cash Flow Worksheet

Prepare your Cash Flow Statement by following the steps below:

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.
Determine Investing Cash Flow. Determine the change in all long term assets of the business.
Determine Financing Cash Flow. Determine the change in all loans, equity accounts (exclusive of net income).
Add the three components together to equal Total Cash Flow.
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	____________