Course Title: Cash Flow Statement – Understanding, Interpreting, and
Venue: Philtown Hotel, Cagayan de Oro City
Schedule: July 21, 2018 (Saturday)
Duration: 1 day (8:30AM-5:00PM)
Resource Person: Ms. Belle Noreen Castillo–Estrada, CPA – CFO,
Bank Manager –Account Management /Treasury
and Faculty Member
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
In this connection, we would like to enjoin rural banks to send their Loan
Officers, Remedial & Credit Officers, Branch Managers, President,
Directors to attend the seminar.
Registration fee per participant:
a) Two Thousand Seven Hundred Pesos only (P2,700.00) on or before June 29,
2018 (Early Bird Rate)
b) Three Thousand Pesos Only (P3,000.00) after June 29, 2018.
c) Registration will cover meals (2 snacks and lunch) per day
Expenses incurred to and from venue and accommodation should be borne by
For your reservations, kindly submit to us the following not later than
July 13, 2018:
1. Registration form of the participant(s) duly endorsed by the bank’s
2. Payments can be remitted to the MOBCI-FRB c/o MINDANAO CONSOLIDATED
COOPERATIVE BANK bank account Land Bank of The Philippines (LBP) Savings
Account Number- 2412-0000-67. Proof of payment (i.e., deposit slip) should
be sent immediately to MOBCI-FRB via e-mail (firstname.lastname@example.org) for
verification. For check payments, check should be payable to
MOBCI-Federation of Rural Banks;
Only those rural banks that have complete requirements will be given
reservation. Please be advised that we will be accepting up to fifty (50)
participants only. We reserve the right to limit the number of
participants to a manageable level. Participants will be accepted on a
For your reservation, please call: 0915-712-1915/ 088-856-1550 and look
for Ms. Jaelemmor Khriel Kimura, the MOBCI-FRB recording secretary.
Participants who have paid but fail to show up for the seminar will only
be entitled to a rebate of 50% of the total registration fee. This is a
Thank you very much!
Mr. Wilner A. Palacios