How to prepare a cash flow statement in a simple way
Items that are added or deducted in the return of investments and interest paid for financing in the flow of cash
Interest received for interest on short-term and long-term bank deposits:
Short-term bank deposit interest according to books
to be deducted for interest on short-term bank deposits that have not been collected by the balance sheet date
Add interest on short-term bank deposits of previous years that have been collected in the current year
Interest received on short-term investment deposits (transfer to cash flow)
Interest on long-term bank deposits according to books
to be deducted for interest on long-term bank deposits that have not been collected by the balance sheet date
Add interest on long-term bank deposits related to previous years that have been collected this year
Interest received on long-term investment deposits (transfer to cash flow)
dividends received
Dividends according to explanatory notes
to be deducted for the dividends of the current year that have not been collected until the balance sheet date
Add the dividends of previous years that have been collected in the current year
Dividend received (transfer to cash flow)
Interest paid for financial facilities:
Financial expenses for received facilities
Deduct the interest cost of the facility received for the current year, which has not been paid until the balance sheet date
Add the financial cost of the facilities received in previous years that have been paid in the current year
Add the financial cost of the facility received, which is included in the long-term assets account
interest paid for financial facilities (transfer to cash flow)
Dividend paid
Dividends transferred to shareholders’ equity for capital increase should be deducted from shareholders’ dividend claims
Dividend paid (transfer to cash flow)
Items that are added or deducted in income tax
Income tax paid
Tax paid
Deduct the balance of documents payable in the current year for the performance tax of the previous years, which has not been settled by the date of the balance sheet
Add advance payment of performance tax for the current year
Deduct the refund of overpayment of performance tax
Income tax paid (transfer to cash flow)
Items that are added or deducted in the cash flow in investment activities
Funds paid for the purchase of tangible fixed assets
(Additions) Tangible fixed assets according to the accompanying explanatory notes table
Deduct the balance of creditors or the balance of payment documents related to the purchase of tangible fixed assets in the current year on the balance sheet date
Add the funds paid in the current year for the purchase of tangible fixed assets in previous years
Deduct the financial costs of the facilities received during the current year in the account of tangible fixed assets
Additions of tangible fixed assets should be deducted from non-cash transactions
Funds paid for the purchase of tangible fixed assets (transfer to cash flow)
Funds paid for the acquisition of long-term investments:
Acquisition of long-term investments according to the books this year
Deduct the balance of creditors or payable documents related to the purchase of long-term investments in the current year on the balance sheet date
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