statements of cash flow

• usefulness of the statements of cash flows 
• provides information to help asses 
• entity ability to generate future cash flows 
• entity ability to pay dividends and meet obligatclaions 
• reasons for difference between net income and net cash provided (used) by operating activities 
• cash investing and financing transactions during the period 
• classification of cash flows 
• operating activities 
• investing activities 
• financing activities 
• cash flow from operating activities 
• net income       -$145k 
• any dep, amouunts, depletion, add back +$9000 
• any loss or going ( do the opposite) +$3000
• any increase or decrease in accounts receivable (asset) do the same  
• BS of 2015 and 2016 
• Current Asset - Accounts Receivable $3500
• change decrease of 10000 
• B/S; any increase or decrease in A/R do the deposit +$10000
• BS; any increase or decrease in current liability (do the same ) +$16000
• current liability A/P 10000 - 26000 
• CS 100k      120k     change of 20k 
• cash 33k