The same principle applies - the income statement charges are added back on the cash flow statement and if these charges are not consistent with the movement in accumulated amortization, the cash flow statements may not balance. The amortization control total in row 58 basically functions in the same way as the depreciation control total but is applied to amortization and accumulated amortization on intangibles instead of depreciation on property, plant and equipment. The income statement charges are added back in the cash flow statement which means that if these charges are not consistent with the balance sheet movement in accumulated depreciation, the cash flow statement may not balance as a result of this inconsistency. The depreciation control total in row 57 highlights an inconsistency between the depreciation charges in the income statement and the accumulated depreciation charges in the balance sheet (with disposals being taken into account). If an imbalance is encountered, the appropriate cells in this row will be highlighted in orange and it simply means that your balance sheet does not balance which will also result in your cash flow statements not balancing. The balance sheet control total in row 56 has been added to the sheet in order to highlight an imbalance on the balance sheet after entering the required balance sheet information. Each of these control totals are covered in more detail in the Control Totals sub section of these instructions which follows next. The Input sheet also contains 4 control totals in rows 56 to 59 which should all be nil otherwise the cash flow statements will not balance.
You'll also notice that three years' balance sheet information is required in order to produce a cash flow statement with accurate comparative data. The default input values in these cells can be replaced by nil values if they are not applicable. The additional information section requires users to specify whether any business acquisitions, disposals of property, plant and equipment or intangibles and raising of long term finance occurred during the current and previous financial periods. All the other cells in this template that contain references to the reporting periods will automatically be amended. The default reporting periods can be amended by simply entering a new year in cell B2.
#Learning factory petty cash form password#
You will then be required to enter and to confirm a user defined password (all input cells have already been unlocked in order to allow user input). The Protect Sheet feature can be accessed by selecting the Review tab on the ribbon and selecting the Protect Sheet option from the Changes section of the ribbon. Only valid input cells will then be available for user input. If you are concerned about replacing the formulas in the cells that do not require user input, we recommend that you protect the sheet with a user defined password. Cells that don't have a yellow or green colour next to them contain formulas and should be left unchanged. The cells which are indicated in yellow require positive values to be entered, while the cells which are indicated in green require negative values to be entered. No user input is required on this sheet.Īll the cells on the Input sheet which require user input are indicated by a yellow or green cell background in the column to the right of the appropriate input cell. Indirect - this sheet contains a cash flow statement based on the indirect method which is automatically calculated from the information entered on the Input sheet. User input consists of an income statement and a balance sheet section as well as some additional information which is required in order to produce a cash flow statement.ĭirect - this sheet contains a cash flow statement based on the direct method which is automatically calculated from the information entered on the Input sheet.
Input - this sheet includes all the input cells used in compiling the cash flow statement. The following sheets are included in this template: The template includes statements of cash flow that have been compiled based on both the direct and indirect methods. The template includes a current and comparative financial period and detailed instructions on the calculation of the line items which are included on the cash flow statement. This template enables users to automatically compile a complete cash flow statement by simply entering basic income statement and balance sheet information.
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