Audit and economical analysis

3. Net cash flow detection. The estimated net cash flow is determined on the basis of the difference between their income and expenses. The result can be positive (negative) and negative (deficiency)

4. Determine the total amount of short-term funding for cash. As far as funding is concerned, many businesses are optimistic about attracting short and long-term bank loans and loans. Its value is definitely based on the predicted net cash flow.

Table 215

The cash flows forecast

Indicators	1st quarter	2nd quarter	3rd quarter	4th quarter
1	3	4	5	6
1. Operational activities
Earned money from the sale of goods(works and services)	160.0	185.0	195.0	205.0
Material , goods, works and services for the money paid to suppliers of goods	100.0	105.0	115.0	125.0
Money that paid for the staff and payments from them	25.0	28.0	32.0	35.0
Other incomes and expanses of operational activity	15.0	15.0	15.0	15.0
Total : operating activities, net money income / expanses (010-020-030 +/- 040).	100.0	123.0	127.0	140.0
Investment activity
Purchase and sale of fixed assets	-135.0	-125.0	-150.0	-150.0
Purchase and sale of intangible assets	-10.0	-10.0	-10.0	-10.0
Prolongation and sale of short and short term investments	25.0	25.0	25.0	25.0
Cash receipts and payments of investment activity	15.0	15.0	15.0	15.0
Total: net income of the investor activity (line 060 +/- 070 +/- 080 +/- -090	-105.0	-95.0	-120.0	-120.0
Financial activities
Received and paid interest rates	10.0	15.0	15.0	15.0
Received andpaid  dividends	-	-	-	-
Cash inflow from shares or other equity-linked contributions	-	-	-	-
Private shares were bought with money t o'lovlari	-	-	-	-
See the long- and short -term lending and borrowing of cash receipts and payments	25.0	25.0	25.0	25.0
Long and short term lease (leasing) of cash receipts and payments	35.0	35.0	35.0	35.0
Other receipts and payments of financial activities	10.0	5.0	5.0	5.0
Total: financial activities, net cash / st com m (line.110 +/- 120 + 130 -140 +/- 150 +/- 170 -160 +/-)	70.0	65.0	65.0	65.0
Taxation
Paid revenue(profit) tax	35.0	35.0	35.0	35.0
Other taxes that are paid	10.0	10.0	10.0	10.0
Total: T Deferred taxes (line 190 + 200 )	45.0	45.0	45.0	45.0
Total: Net cash inflow / outflow of financial and economic activities (line 050 +/- 100 +/- 180-210)	100.0	138.0	117.0	130.0

 

 Main activity , cash flow analysis in financial and investment activities

 

Income and expense of funds from operating activities: sum of funds received for bank account and cash desk of the enterprise for goods (works, services) sold during the reporting period; the amount of funds paid to suppliers of goods, goods, works and services; the sum of money paid to the employees in the form of payment, as well as the amounts paid to the State Targeted Funds, payment of income tax for individuals to the budget, payment to the trade union, alimony, housing fund, bank loans, Cash and bank accounts on behalf of the staff and operations of the other supplies ; Other earnings and fees for royalties (royalties, rewards, commission fees and other operating income and expense) ; represents the net cash inflow or outflow of operating activities .

Income and expense of funds from investment activity: sums of monetary funds paid to suppliers for purchase of fixed assets, sums of proceeds from sales of fixed assets; the amount of funds paid to the supplier for the purchase of intangible assets, the amount of funds received for the sale of intangible assets; the amount of funds received for the purchase of securities and other investment instruments, including the amount of funds received from the sale of commission fees and interest paid on the stock exchange, securities and other investment instruments; receipts and expenditures of other investment activities; or net cash inflow of investment activity reflects the output.

Income and expense of funds from financial activities: Sums of received (income) and interest payments (charges); amounts of received (income) and paid (dividend) dividends; the amount of funds received from the stockholders for the shares issued or sold during the reporting year or for other related investment funds; the sum of money received from the sale of the acquired special stock, as well as for the special stocks, shares and stakes in the enterprise, to the owners for subsequent sale or cancellation (cancellation); sum of loans and borrowings (income) received during the reporting period, amount (disbursement) of payments on loans and debts; the amount paid to the lessor (lessor) amount of money received from the lessee (lessee); the amount of funds paid and received for other financial activities; represents the net income or expense of the financial asset.

Among the taxable cash flows are the costs of the paid income (profit) tax, other taxes paid and the total taxes paid.