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Please analyze the given cash flow statement. Anderssen Inc. Statement of cash F

ID: 2761572 • Letter: P

Question

Please analyze the given cash flow statement.

Anderssen Inc. Statement of cash Flow

For the month ended Dec 31,2016

Particulars

Debit

Credit

Cash flow from operating activities

Net income

6,200

Adjustment for depreciation expense

500

Operating profit before working capital changes

6,700

Increase in account payable

800

Increase in account receivable

-500

Increase in merchandise inventory

-6,900

Increase in accrued liability

100

Increase in tax payable

300

Cash generated from operating activity

500

500

Cash flow from investing activities

Purchase of equipment

-700

Long term investment

-300

Cash generated from investing activities

-1,000

-1,000

Cash flow from Financing activities

Long term debts

200

Issue of shares of common stock

2,600

Cash generated from Financing activities

2,800

2,800

Net increase in cash and cash equivalent

2,300

Operating cash Balance

1,000

Closing Cash Balance

3.300

Anderssen Inc. Statement of cash Flow

For the month ended Dec 31,2016

Particulars

Debit

Credit

Cash flow from operating activities

Net income

6,200

Adjustment for depreciation expense

500

Operating profit before working capital changes

6,700

Increase in account payable

800

Increase in account receivable

-500

Increase in merchandise inventory

-6,900

Increase in accrued liability

100

Increase in tax payable

300

Cash generated from operating activity

500

500

Cash flow from investing activities

Purchase of equipment

-700

Long term investment

-300

Cash generated from investing activities

-1,000

-1,000

Cash flow from Financing activities

Long term debts

200

Issue of shares of common stock

2,600

Cash generated from Financing activities

2,800

2,800

Net increase in cash and cash equivalent

2,300

Operating cash Balance

1,000

Closing Cash Balance

3.300

Explanation / Answer

Overall company's cash has increased over the period .This is mainly due to cash flow from Financing activity Company has raised significant amount of money during the year by issuig stock. On the Other hand major reason for usage of funds is the investing actvity wherein company has invested considerable amount in purchase of equiment Also Company has made significant investment in Merchandise Inventory Above usage and investment indicates that company is planning to expand its operations

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