CASH FLOW STATEMENT – UNDERSTANDING, INTERPRETING AND ANALYZING
Date: Sept 16, 2017 (Sat.)
Venue: Gov. Licaros Hall, RBAP, Intramuros,
Time: 8:30am to 5:00pm
Belle Noreen Castillo –Estrada, CPA
– CFO, Bank Manager –Account Management /Treasury and Faculty Member
1. Member – P2,500 /person
2. Non-Member/Delinquent – P2,800 /person
MODE OF PAYMENT
Check payable to:
Rural Bankers Research & Development Foundation Inc.
Non-Refundable commitment fee of P1,250.00 per participant.
Account Name: RBRDFI
SA No. 0012-1046-26.
Telefax (02) 527-2969 /527-2980
Loan Officers, Remedial & Credit Officers, Branch Managers, President,
DEADLINE TO SUBMIT REGISTRATION: Sept. 08, 2017.
1. To emphasize the primary purpose of the Cash Flow Statement.
2. To analyze in detail the relationship between cash and changes in
assets, liabilities and equity accounts; to allow the participants to
understand the full integration of the income statement, balance sheet and
cash flow statement.
3. To help the participants understand and interpret the Cash Flow
4. To be able to use the Cash Flow Statement to evaluate a company.
I. PRIMARY PURPOSE OF THE CASH FLOW STATEMENT
A. Answer the basic questions:
i. Where did the cash come from during the period?
ii. What was the cash used for during the period?
iii. What was the change in the cash balance during the period?
B. Illustrate the Types of Cash Inflows and Outflows under:
i. Operating Activities
ii. Investing Activities
iii. Financing Activities
II. DISCUSS THE STEPS IN PREPARING THE CASH FLOW STATEMENT
A. Discuss the different methods in preparing the Cash Flow Statement
B. Enumerate the data needed to prepare the Cash Flow Statement:
i. Comparative Balance Sheet (current year and previous year)
ii. Income Statement for the period
iii. Other transactions that affect how the cash was provided or
used during the period
C. Discuss the steps in preparing a Cash Flow Statement
III. HOW TO USE THE CASH FLOW STATEMENT IN EVALUATING A COMPANY
A. Discuss the various ratios as a tool to analyze a company.
i. Assessing Liquidity, Solvency, and Profitability using Cash Flow
B. What is free cash flow?
IV. VARIOUS EXERCISES