Can be represented by cash in the business of being tank has several channels, some of which channels outside (representing the cash outflow from the facility) and the other channels included (cash flow represents the inside of the facility). The most important paragraphs of each of the flow and flow monetarists are:
1 - includes cash flow passages inside.
A - operational processes, and includes the following sources:
Cash sales, the collection of accounts receivable, received temporary investment income (interest and dividend gain), the benefits of notes receivable.
B - the temporary sale of investments and fixed assets.
C - finance transactions, including: capital increase discount notes receivable, the proceeds of the issuance of notes payable for loans.
D - Recover increases in taxes paid to the government.
2 - channels include cash flow to the outside:
A - Supplies operating cycle, namely: the purchase of goods, payment of salaries and wages and operating expenses, the payment of interest and repayment Cash Dividends payables.
B - to pay taxes.
A purchase of fixed assets.
D - finance transactions Kalatfa cash and repay long-term loans.
التسميات
Concepts of financial management