{"id":355,"date":"2024-09-06T16:49:01","date_gmt":"2024-09-06T16:49:01","guid":{"rendered":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/chapter\/preparing-a-statement-of-cash-flows\/"},"modified":"2024-09-11T20:00:37","modified_gmt":"2024-09-11T20:00:37","slug":"preparing-a-statement-of-cash-flows","status":"publish","type":"chapter","link":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/chapter\/preparing-a-statement-of-cash-flows\/","title":{"raw":"Preparing a Statement of Cash Flows","rendered":"Preparing a Statement of Cash Flows"},"content":{"raw":"<section class=\"textbox learningGoals\" aria-label=\"Learning Goals\">\r\n<ul>\r\n \t<li>Prepare a Statement of Cash Flows in proper form (both direct and indirect)<\/li>\r\n<\/ul>\r\n<\/section>&nbsp;\r\n\r\nIn previous sections, we\u2019ve compiled the individual sections of the statement of cash flows for Rumble Corp. so now let\u2019s put them all together and add one final step - the reconciliation of beginning and ending cash and cash equivalents:\r\n\r\n<span class=\"u-sr-only\">Subcategory, <\/span><strong>Cash flows from financing activities<\/strong>\r\n<table class=\"fin-table acctstatement\"><caption>Rumble Corp.\r\nStatement of Cash Flows\r\nfor the year ended 12\/31\/x1<\/caption>\r\n<thead>\r\n<tr class=\"u-sr-only\">\r\n<th scope=\"col\">Description<\/th>\r\n<th scope=\"col\">Amount<\/th>\r\n<th scope=\"col\">Total<\/th>\r\n<\/tr>\r\n<tr>\r\n<td><\/td>\r\n<th colspan=\"2\" scope=\"col\"><i>In millions<\/i><\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"3\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Cash flows from operating activities<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Net income<\/td>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r\">$ 2,610<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Adjustments to reconcile net income to net cash provided by operating activities:<\/td>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Depreciation and amortization<\/td>\r\n<td class=\"r\">125<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Decrease in Accounts Receivable<\/td>\r\n<td class=\"r\">15<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Gain on sale of equipment<\/td>\r\n<td class=\"r\">(90)<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Increase in Accounts Payable<\/td>\r\n<td class=\"r\">32<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Increase in income taxes payable<\/td>\r\n<td class=\"r\">80<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Increase in other liabilities<\/td>\r\n<td class=\"r\">18<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Total adjustments<\/td>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r\">180<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Net cash from operating activities<\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span>\r\n$2,790<\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td colspan=\"3\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Cash flows from investing activities<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Purchase of property, plant, and equipment<\/td>\r\n<td class=\"r\">(580)<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Proceeds from sale of equipment<\/td>\r\n<td class=\"r\">150<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Net cash used in investing activities<\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span>\r\n(430)<\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Proceeds from issuance of common stock<\/td>\r\n<td class=\"r\">1,000<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Proceeds from issuance of long-term debt<\/td>\r\n<td class=\"r\">500<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Dividends paid<\/td>\r\n<td class=\"r\">(460)<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Net cash used in financing activities<\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span>\r\n1,040<\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<th scope=\"row\">Net increase in cash and cash equivalents<\/th>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r\">3,400<\/td>\r\n<\/tr>\r\n<tr>\r\n<th scope=\"row\">Cash and cash equivalents at beginning of period<\/th>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r highlight\">1,640<\/td>\r\n<\/tr>\r\n<tr>\r\n<th scope=\"row\">Cash and cash equivalents at end of period<\/th>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r highlight line-single line-double\"><span class=\"u-sr-only\">Single Line<\/span>\r\n$5,040\r\n<span class=\"u-sr-only\">Double Line<\/span><\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Supplemental information:<\/td>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Cash paid for interest<\/td>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r\">$ 310<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Cash paid for income taxes<\/td>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r\">$ 1,700<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\nNotice how the three pieces fit together and reconcile the change in beginning and ending cash from the balance sheet:\r\n<table class=\"fin-table acctstatement\"><caption>RUMBLE CORP\r\nBalance Sheets\r\nAs of<\/caption>\r\n<thead>\r\n<tr class=\"u-sr-only\">\r\n<th scope=\"col\">Description<\/th>\r\n<th scope=\"col\">Amount<\/th>\r\n<th scope=\"col\">Total<\/th>\r\n<\/tr>\r\n<tr>\r\n<td><\/td>\r\n<th colspan=\"2\" scope=\"col\"><i>In millions<\/i><\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>Panel A \u2013 Balance Sheet<\/td>\r\n<td>12\/31\/X1<\/td>\r\n<td>12\/31\/X0<\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Cash<\/td>\r\n<td class=\"r highlight\">$5,040<\/td>\r\n<td class=\"r highlight\">$1,640<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Accounts Receivable<\/td>\r\n<td class=\"r\">1,735<\/td>\r\n<td class=\"r\">1,750<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Equipment<\/td>\r\n<td class=\"r\">24,920<\/td>\r\n<td class=\"r\">24,500<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Accumulated Depreciation<\/td>\r\n<td class=\"r\">(1,565)<\/td>\r\n<td class=\"r\">(1,540)<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Total Assets<\/td>\r\n<td class=\"r line-single line-double\"><span class=\"u-sr-only\">Single line<\/span>\r\n$30,130\r\n<span class=\"u-sr-only\">Double line<\/span><\/td>\r\n<td class=\"r line-single line-double\"><span class=\"u-sr-only\">Single line<\/span>\r\n$26,350\r\n<span class=\"u-sr-only\">Double line<\/span><\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Accounts Payable<\/td>\r\n<td class=\"r\">$1,039<\/td>\r\n<td class=\"r\">$1,007<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Wages Payable<\/td>\r\n<td class=\"r\">135<\/td>\r\n<td class=\"r\">55<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Income Taxes Payable<\/td>\r\n<td class=\"r\">60<\/td>\r\n<td class=\"r\">42<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Note Payable - Long Term<\/td>\r\n<td class=\"r\">500<\/td>\r\n<td class=\"r\">0<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Total Liabilities<\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single line<\/span>\r\n1,734<\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single line<\/span>\r\n1,104<\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Common Stock<\/td>\r\n<td class=\"r\">13,500<\/td>\r\n<td class=\"r\">12,500<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Retained Earnings<\/td>\r\n<td class=\"r\">14,896<\/td>\r\n<td class=\"r\">12,746<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<tfoot>\r\n<tr>\r\n<td class=\"line-none\">Total Liabilities and Owner\u2019s Equity<\/td>\r\n<td class=\"r\"><span class=\"u-sr-only\">Single line<\/span>\r\n$30,130\r\n<span class=\"u-sr-only\">Double line<\/span><\/td>\r\n<td class=\"r\"><span class=\"u-sr-only\">Single line<\/span>\r\n$26,350\r\n<span class=\"u-sr-only\">Double line<\/span><\/td>\r\n<\/tr>\r\n<\/tfoot>\r\n<\/table>\r\nIf all the steps were done correctly, the bottom line of the statement of cash flows will equal the current cash balance on the balance sheet.\r\n\r\n<section class=\"textbox tryIt\" aria-label=\"Try It\">[ohm2_question hide_question_numbers=1]25234[\/ohm2_question]\r\n[ohm_question hide_question_numbers=1]208912[\/ohm_question]<\/section>","rendered":"<section class=\"textbox learningGoals\" aria-label=\"Learning Goals\">\n<ul>\n<li>Prepare a Statement of Cash Flows in proper form (both direct and indirect)<\/li>\n<\/ul>\n<\/section>\n<p>&nbsp;<\/p>\n<p>In previous sections, we\u2019ve compiled the individual sections of the statement of cash flows for Rumble Corp. so now let\u2019s put them all together and add one final step &#8211; the reconciliation of beginning and ending cash and cash equivalents:<\/p>\n<p><span class=\"u-sr-only\">Subcategory, <\/span><strong>Cash flows from financing activities<\/strong><\/p>\n<table class=\"fin-table acctstatement\">\n<caption>Rumble Corp.<br \/>\nStatement of Cash Flows<br \/>\nfor the year ended 12\/31\/x1<\/caption>\n<thead>\n<tr class=\"u-sr-only\">\n<th scope=\"col\">Description<\/th>\n<th scope=\"col\">Amount<\/th>\n<th scope=\"col\">Total<\/th>\n<\/tr>\n<tr>\n<td><\/td>\n<th colspan=\"2\" scope=\"col\"><i>In millions<\/i><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"3\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Cash flows from operating activities<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Net income<\/td>\n<td class=\"r\"><\/td>\n<td class=\"r\">$ 2,610<\/td>\n<\/tr>\n<tr>\n<td>Adjustments to reconcile net income to net cash provided by operating activities:<\/td>\n<td class=\"r\"><\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Depreciation and amortization<\/td>\n<td class=\"r\">125<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Decrease in Accounts Receivable<\/td>\n<td class=\"r\">15<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Gain on sale of equipment<\/td>\n<td class=\"r\">(90)<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Increase in Accounts Payable<\/td>\n<td class=\"r\">32<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Increase in income taxes payable<\/td>\n<td class=\"r\">80<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Increase in other liabilities<\/td>\n<td class=\"r\">18<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Total adjustments<\/td>\n<td class=\"r\"><\/td>\n<td class=\"r\">180<\/td>\n<\/tr>\n<tr>\n<td>Net cash from operating activities<\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><br \/>\n$2,790<\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Cash flows from investing activities<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Purchase of property, plant, and equipment<\/td>\n<td class=\"r\">(580)<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Proceeds from sale of equipment<\/td>\n<td class=\"r\">150<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Net cash used in investing activities<\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><br \/>\n(430)<\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td>Proceeds from issuance of common stock<\/td>\n<td class=\"r\">1,000<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Proceeds from issuance of long-term debt<\/td>\n<td class=\"r\">500<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Dividends paid<\/td>\n<td class=\"r\">(460)<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Net cash used in financing activities<\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><br \/>\n1,040<\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Net increase in cash and cash equivalents<\/th>\n<td class=\"r\"><\/td>\n<td class=\"r\">3,400<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Cash and cash equivalents at beginning of period<\/th>\n<td class=\"r\"><\/td>\n<td class=\"r highlight\">1,640<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Cash and cash equivalents at end of period<\/th>\n<td class=\"r\"><\/td>\n<td class=\"r highlight line-single line-double\"><span class=\"u-sr-only\">Single Line<\/span><br \/>\n$5,040<br \/>\n<span class=\"u-sr-only\">Double Line<\/span><\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td>Supplemental information:<\/td>\n<td class=\"r\"><\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Cash paid for interest<\/td>\n<td class=\"r\"><\/td>\n<td class=\"r\">$ 310<\/td>\n<\/tr>\n<tr>\n<td>Cash paid for income taxes<\/td>\n<td class=\"r\"><\/td>\n<td class=\"r\">$ 1,700<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Notice how the three pieces fit together and reconcile the change in beginning and ending cash from the balance sheet:<\/p>\n<table class=\"fin-table acctstatement\">\n<caption>RUMBLE CORP<br \/>\nBalance Sheets<br \/>\nAs of<\/caption>\n<thead>\n<tr class=\"u-sr-only\">\n<th scope=\"col\">Description<\/th>\n<th scope=\"col\">Amount<\/th>\n<th scope=\"col\">Total<\/th>\n<\/tr>\n<tr>\n<td><\/td>\n<th colspan=\"2\" scope=\"col\"><i>In millions<\/i><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Panel A \u2013 Balance Sheet<\/td>\n<td>12\/31\/X1<\/td>\n<td>12\/31\/X0<\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td>Cash<\/td>\n<td class=\"r highlight\">$5,040<\/td>\n<td class=\"r highlight\">$1,640<\/td>\n<\/tr>\n<tr>\n<td>Accounts Receivable<\/td>\n<td class=\"r\">1,735<\/td>\n<td class=\"r\">1,750<\/td>\n<\/tr>\n<tr>\n<td>Equipment<\/td>\n<td class=\"r\">24,920<\/td>\n<td class=\"r\">24,500<\/td>\n<\/tr>\n<tr>\n<td>Accumulated Depreciation<\/td>\n<td class=\"r\">(1,565)<\/td>\n<td class=\"r\">(1,540)<\/td>\n<\/tr>\n<tr>\n<td>Total Assets<\/td>\n<td class=\"r line-single line-double\"><span class=\"u-sr-only\">Single line<\/span><br \/>\n$30,130<br \/>\n<span class=\"u-sr-only\">Double line<\/span><\/td>\n<td class=\"r line-single line-double\"><span class=\"u-sr-only\">Single line<\/span><br \/>\n$26,350<br \/>\n<span class=\"u-sr-only\">Double line<\/span><\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td>Accounts Payable<\/td>\n<td class=\"r\">$1,039<\/td>\n<td class=\"r\">$1,007<\/td>\n<\/tr>\n<tr>\n<td>Wages Payable<\/td>\n<td class=\"r\">135<\/td>\n<td class=\"r\">55<\/td>\n<\/tr>\n<tr>\n<td>Income Taxes Payable<\/td>\n<td class=\"r\">60<\/td>\n<td class=\"r\">42<\/td>\n<\/tr>\n<tr>\n<td>Note Payable &#8211; Long Term<\/td>\n<td class=\"r\">500<\/td>\n<td class=\"r\">0<\/td>\n<\/tr>\n<tr>\n<td>Total Liabilities<\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single line<\/span><br \/>\n1,734<\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single line<\/span><br \/>\n1,104<\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td>Common Stock<\/td>\n<td class=\"r\">13,500<\/td>\n<td class=\"r\">12,500<\/td>\n<\/tr>\n<tr>\n<td>Retained Earnings<\/td>\n<td class=\"r\">14,896<\/td>\n<td class=\"r\">12,746<\/td>\n<\/tr>\n<\/tbody>\n<tfoot>\n<tr>\n<td class=\"line-none\">Total Liabilities and Owner\u2019s Equity<\/td>\n<td class=\"r\"><span class=\"u-sr-only\">Single line<\/span><br \/>\n$30,130<br \/>\n<span class=\"u-sr-only\">Double line<\/span><\/td>\n<td class=\"r\"><span class=\"u-sr-only\">Single line<\/span><br \/>\n$26,350<br \/>\n<span class=\"u-sr-only\">Double line<\/span><\/td>\n<\/tr>\n<\/tfoot>\n<\/table>\n<p>If all the steps were done correctly, the bottom line of the statement of cash flows will equal the current cash balance on the balance sheet.<\/p>\n<section class=\"textbox tryIt\" aria-label=\"Try It\"><iframe loading=\"lazy\" id=\"ohm25234\" class=\"resizable\" src=\"https:\/\/ohm.one.lumenlearning.com\/multiembedq.php?id=25234&theme=lumen&iframe_resize_id=ohm25234&source=tnh\" width=\"100%\" height=\"150\"><\/iframe><br \/>\n<iframe loading=\"lazy\" id=\"ohm208912\" class=\"resizable\" 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