How do I compile the cash flow statement? I don t know how to look at the formula

The preparation of the cash flow statement is indeed a more complex work, some people propose to summarize the statistics according to the income and expenditure of the cash journal and the bank deposit journal one by one, this is a method, but the business volume is small, this method is feasible, if there are hundreds, thousands or even more transactions a month, this workload can be imagined. So how do you compile it? In fact, it is not difficult, there is always a law for everything, and the problem can be easily solved by finding the law.

Now I will only use "cash received from the sale of finished products, commodities, and services" as an example to explain how to find the pattern in the preparation of the cash flow statement

The accounting subjects involved in the sale of products and services are as follows: "bank deposits (cash)", "accounts receivable", "notes receivable", "accounts receivable", "business income", "tax payable--- output tax", etc., assuming that our income from selling products and providing services is all monetary funds, then "cash received from the sale of finished products, commodities and services" is equal to "operating income + output tax". But in fact, it is impossible to receive all the monetary funds, but if the payment has not arrived, it is not an increase in the accounts receivable, if the previous payment receivables are not reduced, if the acceptance bill given by the other party is not said to have increased, if the other party has remitted the advance payment, the advance receivable will not increase.

Without the above law, we can derive a formula: "cash received from the sale of finished products, commodities and provision of labor services = operating income + output tax - (closing balance of accounts receivable - opening balance) - (closing balance of notes receivable - opening balance) + (closing balance of advance receivables - opening balance) - bad debt loss - acceptance discount".

By analogy, find out the rules of one indicator after another, and input the formula into the cash flow statement, forming a cash flow statement with a formula.

You can combine the monthly bank account and cash account, pay towards the procurement, expenses, tax account preparation, the unit receives cash or bank deposits into the business income, so that each pair, small miscellaneous expenses to sort out the corresponding items, basically understand.

1. In accounting teaching, for the convenience of explanation, a simplified "T" shaped account is usually used to reflect the basic structure of the account.

For example: 1) The bank withdraws 500 yuan in cash.

2) Pay 400 for the purchase of office supplies

(1) and (2) in the figure represent the accounting conditions; The (balance) balance is on the debit or credit side and represents the direction.

2. T-account method. The T-type account method is based on the T-type account as a means, based on the income statement and the high-roll data of the asset and debt balance sheet, to analyze each item and prepare adjustment entries, so as to prepare the cash flow statement. Ninja.

It can be prepared according to the general ledger, sub-ledger, and preparation.