[FABM2] Lesson 038 - Statement of Cash Flows

Hi! This is ‪@sirchuasaccountinglessonsp3030‬
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FUNDAMENTALS OF ACCOUNTANCY, BUSINESS, AND MANAGEMENT 2
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Lesson 038
SHS Constructive Accounting 4:
Statement of Cash Flows
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Handout 038
drive.google.c...
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Kevin Troy M. Chua, CPA, CPP
*Certified Public Accountant, October 2014
*CIPP UK Certified Payroll Professional®, October 2020
*BS Accountancy
*Master in Accountancy (CE Pending)
*NC-III Bookkeeping, TESDA
*Content Developer for Accountancy - Course Hero
*Accounting and Finance Lecturer
*Formerly from PwC - Isla Lipana & Co. and SM
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For comments and suggestions, you may put them down respectfully in the comments section below.
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For speakership invites, please do not hesitate to shoot an email at [e-mail]
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Credits to
B JYUN
Breeze
• B JYUN. - BREEZE.
for the ending credit music
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TO GOD BE ALL THE GLORY, HONOR, AND PRAISE FOREVERMORE!

[@urs-sweetyson238]

GRABE, SABIHIN NYO, "SALAMAT SIR CHUA!!!!"😭😭❤❤

[@sirchuasaccountinglessonsp3030]

Sweet Yson Kay Lord lang po ang credit. Siya po ang nagbibigay sa atin ng wisdom! ❤️❤️❤️❤️❤️

[@Thrive2024]

Good day po sir! ask kolang po pwede poba yung Payment to acquire office equipment? instead of Purchased of office equipment?

[@chocoholiclimwangtuanparkkimja]

I'm not good in accounting, but when I saw it, I learned it little by little..I understand the lessons here more..,👍God bless u sir!🙏

[@mberry7187]

How about what lessons to study before taking NC III Bookkeeping Sir Chua? Any tips how to pass? What to prepare, etc.
Btw, I like how you teach po sirr, this is a huge help for me to better understand our lessons po. Thank you sm!!

[@jhoncarlobucalon]

Me and my classmates are going to take BOOKKEEPING NC III too, hoping to get more tips before taking the assessment. Thank you sir Chua for the additional learnings we acquired.❤️ Godbless

[@ashleynicoletaup1603]

Ff

[@skyleealmazan3157]

You discussed the lessons very clear and excellent, Sir. I vow my my head on you for helping me to understand the accounting subject very well. I admire you so much, Sir. Keep safe and be healthy. THANK YOU SO MUCH, GODBLESS 🤍

[@ziapark8189]

bsba here.. thank you so much sir huhu rad learning has been very hard for me since we have to learn by ourselves without any virtual classes, and im not familiar with basic accountings anyways i just wanted to say thank you !!!

[@peteranthonylaciste7767]

As a grade 12 student, I really appreciate your lessons, sir. thank you po

[@emillelee5999]

Hello po Sir Chua, I tried clicking on the GDrive link pero "Page Not Found" po ang lumalabas. Thank you Sir

[@sirchuasaccountinglessonsp3030]

Fixed.

[@emillelee5999]

@@sirchuasaccountinglessonsp3030 thank you so much po 😭♥

[@ranetiberio8192]

THANK YOUU SIR!!
Napakalaking tulong po neto para sa katulad kong nagmodular, at working student na naghahabol sa lessons. Thank you po! May God bless you always! ☺️

[@kaiahey1097]

I can no longer access the GDrive file. :((((( It says "Page Not Found".

[@pidulshamira4432]

Same :(

[@pausexyy3168]

Wala akong masabi grabee! Sobrang helpful netong channel na to for me as ABM student. Thankyouu and kudos to you sir Chua!! God bless u and keep safee

[@angelicasacida6144]

Hi Sir Chua, honestly po di ko po talaga magets ang statement of cash flows then I've watched this video po, very thankful po ako kasi at the end of ur discussion po nagets ko na po sya. tysm po talaga, lalo na po yung indirect method. I'm looking forward po for more video discussions.

[@VanLy-s8r]

Sir Chua, pano po pag may sales, all on credit ang nasa problem? Isasama pa rin po ba siya sa pag compute ng cash received from customers?
Ps. Meron din pong increase ng trade accounts receivable.
Please help me huhu

[@kyungtaevsoo2710]

Hello po sir gusto ko lang po sana magpatulong paano po yung articulation of financial statements po. Gusto ko po sana kayo eemail para magtanong para po sana sa report ko. Btw. Sobrang nakakatulong po sakin ang video nyo lalo na sakin na nag abm po ako pero wala po akong natutunan sa accounting kaya ngayon hirap na hirap ako sa college at sinusubokan ko po mag adjust... Kaya very thanful po ako kase nadiscover ko po itong yt chabnel nyo

[@bastycagadas9131]

thank you sir Chua

[@scream2477]

Hello sir just wanna ask ano po yung ineexclude and ini include sa pag peprepare ng statement of cash flows? Hehe thank you po

[@nelmary7218]

helo po.paano po idivide ang cash dividend sa bawat shareholder na magkakaiba ng shared capital at time of investment.thanks po

[@ANDREAKYELDIMATULAK]

2nd year college preparing for IA 3 quiz tomorrow 04/24/2024. Thank you sir chua accounting

[@adiraricard9916]

Hi Sir paano po kaya kapag net loss ang given instead of net income?

[@aprille_maybalasabas]

THANK YOU SO MUCH SIR CHUA. GOD BLESS YOU PO AND YOUR FAMILY 💟

[@slaymadam]

Grabe talaga nung nag subscribe ako 1k palang e tapos nadagdagan ng 10k. Galing talaga sir

[@BeverlyDugino]

Hi po, sir chua. Can i use this presentation as reference for my school project? Thank you❤

[@rechedel4]

This video is very helpful for my FABM students. I do hope they will also learn, as I've learn much from your video also.

[@EricksonCostales]

pano nakuha net income using only 2019 and 2020 retained earnings

[@bangtanjjang4809]

Sir ang Cash proceeds from the sale of Merchandise ba ay operating activity?

[@Benjamingreyy]

Opows

[@SlamdunkPinas]

opo

[@yuno4409]

"Kaya Pa Ba Company" HAGAHAGSHAHAGAH 😭😭😭. Kakayanin po sir thank you so much for your videos!!

[@g35-varonaayramarie65]

22:20 direct method

[@parinasjennyf.3927]

pa'no po ang purchase on account sir?? sa'n po siya? operating activities po ba??? thank you po!!

[@sirchuasaccountinglessonsp3030]

May cash bang pumasok or lumabas sa company pag purchase on account?

[@parinasjennyf.3927]

Payment to suppliers- 15,000
Payment to long term creditor 25,000
Cash collection from customers - 60,000
Cash payments for maintenance expense - 5,000
Cash receipts from rent to clients - 12,000
Cash payments to acquire a building 500,000
Cash payment for salaries of employees- 18,000
Sales on account 90,000
Purchases on account - 25,000
Depreciation of machinery- 15,000
Additional cash investment from owner- 90,000
Cash payment for amount borrowed. - 6,000
Cash receipts from bank loan - 100,000
Cash withdrawal from owner - 10,000
Cash received for selling properties - 420,000
Net income of the company - 900,000
Capital, January 1 - 2,900,000
Cash, January 1 - 1,500,000
----
ayan po 'yung binagay sa'min and then we are required to compute for the operating, investing and financing activities, medyo naguguluhan po kasi kami, nakakalito po eh haha thankyouu po sir!!🥺♥️

[@SlamdunkPinas]

@@parinasjennyf.3927 pag purchase on account meaning inutang niya yung purchase, so ibig sabihin nag-increase yung liabilities niya under current liab kasi increase in accounts payable yon

[@SlamdunkPinas]

kaya add siya sa working capital changes
kasi increase

[@leianneocampo4475]

thank youuu sir grabe lesson namin yan ngayon :< super helpful pooooo

[@tzuyuchou3136]

Nalito lang banda sa dulo, net loss nga pala ehehehhe

[@renatoquimno3205]

Good day Sir Pwede ko po makahingi ng mga series of videos of all ABM 2? para magamit ko sa pagtuturo? salamat sir

[@jedelvillasencio9788]

Newbie here. Thanks a lot sir💙💙💙

[@jannkaitlynchen1313]

Hi Sir Chua, I am so thankful for your video and laking tulong para sa amin. Pero I have some questions to ask in the direct method (the example that you gave us) Paano po nasabing 300,000 ang cash received from the customer?
and paano po naming malalaman kung debit ba siya or credit yun amount and yun account titles? Lastly, yun sa problem 2 hindi po ba P1,930,000 yun net cash flow?

[@jairadelacruz5106]

Hi sir, kindly asking permission po to use the video and handouts for the reference in our reporting about Statement of Cash Flows

[@JP-xk3kh]

THANK YOU PO, SIRRRRR! VERY INFORMATIVE AND HELPFUL! GOODLUCK SA MAJOR EXAM KO BUKAS 🙏

[@rhyleenterencio7323]

Grabe naiintindihan ko and naeejoy ko po yung paggawa. Hoping na may more example problem pa po like handout to practice more in making cash flow statement 🥰

[@tzuyuchou3136]

narefresh ang aking mind, dito ako pinaka nalilito nung shs but now with this video, hindi na heheheh

[@NikkiSegalle]

God Bless us all mga mag eexam bukas

[@cosmicigz]

i understood the technical terms better and knew how to solve immediately bcos of this. thank you :)

[@kimnamjoonswife9880]

Sir Yung beggining cash saan ko Po ilagay? Sa Operating activities Po ba?

[@athenakyriehipolitoquinto7241]

Is it possible po ba na ang interest expense ay isama sa financing activities and ang interest received ay isama sa investing activities? sana po masagot thank you

[@ravenjoetuquero8538]

Sir ano po sa tatlong activities dapat ilagay ang Paid loan to Philippine Bank at Paid insurance for the year.

[@keeey9941]

paano po naging opersting activity ang gain on sale of property and equipment? ganun kasi sa key to correction

[@licillejoymahipus5670]

Ang galing ni sir Chua! Nagets ko po agad. More power sir! Hope so may taxation kayo soon

[@emotional7626]

Perfect ko sana,Sir....I got it...Thank you so much...

[@jolenemaemolina9547]

Sir Chua. What if net loss result on income statement? How can I do balance sheet?

[@tinker5234]

thank you so much sir! this really helps me as a first time college instructor. Shalom!

[@xylmae6092]

Salamat po sir!!!pagpalain po kayu ng panginoon!!♥️♥️♥️sana po naging prof ko po kayu this year hehe☺️

[@bunnie_panda]

I really am taking down notes po hahaha kaya I felt proud nung minention niyo po na sana nag ttake down notes kaming viewers hahaha kasi bumili talaga ako ng notebook *eventhough di naman required this pandemic* para lang makapaglecture ako sa mga vids niyo po. I even design them hahahaha at nakakatuling po talaga yung mga lectures ko galing dito sa channel niyo po.

[@sirchuasaccountinglessonsp3030]

Thank you! Do well!

[@bry3244]

mag-2years na 'tonf video na'to but still super galing talaga, I mean hindi pa namin inaaral ang cashflow na Indirect method pero madali lang palaaaa. Thank you po.

[@aebylenmarielauresco7692]

San po ilalagay na activity pag marketable securities

[@SlamdunkPinas]

THANK YOU PO SIR! Dabest!!!! Sa lahat ng discussion sa Cash Flow Analysis, yung discusssion niyo po yung pnakanagets ko!

[@eden7517]

this is really a big help for as students in this pandemic thank you so much for your videos and were looking for more of your lessons god bless you sir

[@davedueves1837]

Salamat Po Ng marami sir

[@daniellavergara8770]

Thankyou very much!! Distance Learning is very stressful pero pinapa dali mopo Sir!!

[@monicamulato3657]

Hello po sir, irerecord po ba sa SCF DIRECT METHOD ang mga payables? Hindi pa po bayad?

[@musicokrizelldesilva2674]

hi, classmates!

[@recintoirishninaa.591]

pagayaaa hahaha

[@Paul-ye8se]

hello badi

[@musicokrizelldesilva2674]

hays, manood kayo at wag mag-skip ng ads 😇😇😇😇😇

[@veluzglennl.6701]

pagaya namern! whahahhahahahahha

[@andeng5804]

Henlooo all HAHAHHAHAHA

[@arcillasjheyzierapunzel6666]

super dali intindihin and complete thought. Thank you so much po. God bless!

[@zyyyieee]

the best intro omg hdkshsjshs and the lessons were explained so well, you made it easier to understand, thank you po!!

[@_czardscyt]

hi, sir. hoping for a discussion on business finance as well.

[@bastycagadas9131]

shoutout br Ivan fsc

[@gabrelagonzales5658]

Thank you Very much sir! Dahil sainyo sir naintindihan ko na! hihihihihihihihihihi

[@mcy_clht]

Hi sir chua, thank you for this video

[@daniellealarcon8573]

MARAMING SALAMAT SIR!!!

[@syydfxgaming4365]

THHAAANKK YOU SO MUCH Sir Chuaa from APC, Makati

[@bastycagadas9131]

shoutout lsu oz abm 12

[@gtnaomi6239]

sir pag walang investment na nilagay sa given yung direct pa rin po.ba ang gagamitin na method?

[@ajyang2983]

sir ask ko lang po if anong activity po yung short term borrowings?

[@charlesallenzamora6475]

SAME LANG PO BA ANG STATMENT OF CASH FLOWS AT CASH FLOWS ANALYSIS

[@crizatheexplorer4501]

Haii Sir.. Thankk you so much!! God bless you more po🧡🧡🧡

[@tomatotatopotatotato4143]

shot mo sir HAHAHAH

[@arthurkingleanoiii8132]

love you sir chua tumama rin prob. 2

[@meahclaireagpuldo9146]

Thank you so much po! Ang clear po ng explanation niyo sir🤗 God bless po😇

[@sirchuasaccountinglessonsp3030]

Please share and tell your friends about it!

[@ailene_barrete1598]

Thank you po Sir Chua I really like you Video...

[@jennyvalenzona6668]

thank you sir

[@divinegraced12delacruz18]

Hello po, ano po yung copying equipment?

[@kennethreyes1560]

Sir pag may paid po ba i minus sya non or add?

[@noelbitangcor7994]

Thank's a lot Sir > God Blesses...

[@genuine1238]

Hello po problem 1 withdrew means in cash form yung 100,000? What if hndi Cash what if on accounts?

[@sirchuasaccountinglessonsp3030]

nevermind 123 Wala pong withdrawal na on account.

[@danielcassion1889]

Thank You Very much! I really appreciate your lesson! thank you po!

[@cyrusjoshuasargento3915]

Hindi na po gumagana yung google drive po

[@jenelyn_dumpit]

Hi po Sir! Tanong lang po sana kapag may gain on sale po (under indirect method), after po ba ng net income doon po siya ileless? Or ilalagay ko po sa working capital changes po? Salamat po. BTW, nakatulong po itong video.

[@sirchuasaccountinglessonsp3030]

After agad ng net income to arrive at NIBWCC

[@jenelyn_dumpit]

@@sirchuasaccountinglessonsp3030 waahh salamat po sir☺

[@artsyjaja1989]

Thank you sir for the video.Tamang tama po na Cash flow statement pa naman po kami ngayon😍😍

[@asahihamada5427]

Sir kapag po "actual cash on hand" saan po siya ?

[@beverlytan5582]

Sir, ask lang po ako for problem 2, bakit minus po yung "decreased inventory" when inventory is a current asset (stated in 31:43 na decrease in inventory should be added) po?

[@beverlytan5582]

Sorry po, 18:31 po pala hindi po 31:43 hehehe

[@sirchuasaccountinglessonsp3030]

Naka-add naman ang decrease in inventory sa solution ng problem 2? Baka ang nakita mo is yung change of inventory during analysis. Naka minus sign talaga yun kasi nagdecrease eh

[@reymart3877]

Grabe, ganda ng pagkaka-explain. Thank you po. ♥️

[@skysanji7441]

Sir Chua your lessons is very helpful po to refresh my mind with the basics. I will wait for your higher accounting lessons po. Godbless 😊

[@v-mars-fordjoachimmelgar5616]

very very helpful...pa shoutout nga #tutorkosiford

[@saiah7901]

Sir, paano po ito?
Pearl Oriental has 55 Million in cash at the end of 2018 and 25 Million at the end of 2019. Cash flow from investing activities totaled -250,000 and cash flow from financing activities is + 170,000. What was the cash flow from operating activities?

[@SlamdunkPinas]

try mong i-work back bhie

[@dekkunYT]

(29,920,000) hula lang po tama po ba

[@minjuangel8547]

thank you po sa napakalinaw na explanation po dito

[@你就说你是]

Sir kapag stock on dividend po ba operating activity yun? Sana masagot po salamat ng marami🥺

[@richardrhamilgarciajr.964]

Investing brad

[@julianamariedelacruz8692]

Hi Sir! maraming thank you po sainyo! sanaol sir chua😭💙

[@haroldgetalado5974]

Grabe ang galing po sir 🎉❤

[@ligayabermundo8960]

Oblicon videos din po sana hihi

[@rcoSalimbagat]

Sir pwede ba magtanong?

[@rcoSalimbagat]

pano po kung may beg cash ano po gagawin ipplus ko or minus?

[@sandra-rg8ez]

hello sir! kasama ko po talaga videos niyo sa modular learning and thankful po akong nakita ko to aaaaa 💗 God bless po.
gusto ko din po sanang itanong for clarification of payment of business permit is considered as operating activity? or investing activity? thank you sir!

[@sirchuasaccountinglessonsp3030]

Operating kasi expense mo lang naman yun para sa daily operations :) remember ang investing pang mga long-term assets ganon

[@sandra-rg8ez]

@@sirchuasaccountinglessonsp3030 okay po sir, noted na po! thank u, sir! 🙌🏻

[@jeremy8356]

thank u sm po sir!

[@cesarramirez-ri4ix]

Mabuhay ka Sir Chua.

[@jericho8972]

Thank you very much po sir!!

[@ladywata]

Uwu sir bakit diko madownload to😶