ࡱ> KRoot EntryRoot Entry F G`XFk@CompObj fWorkbookLuwMSDigSig(Author)$@X  !"#$%&'()*+,-./0123456789:;<=>?ABCDEFGHIJMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~SummaryInformation(oDocumentSummaryInformation8 ՜.+,D՜.+,$ PXd lt| :  Question Worksheet Solution  Worksheetsl 8@ _PID_HLINKSA$Nmsbpz://-r:276DB13A/Nmsbpz://-r:276DB13A/Nmsbpz://-r:276DB13A/ FMicrosoft Excel WorksheetBiff8Excel.Sheet.89qOh+'0o X` ,Accounts and Changes in Cash Flow: QuestionMicrosoft Corporationn Microsoft Corporationn Microsoft Excel@=q(u@7)+@?3Gpn*$ 07&" WMFCĬ <,\@$0 >\ D0% %  % % % % % % % % " !% %   $Y%   TP3XAA3+LAccounts and Changes in Cash Flow: Question           % %  % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % " !% %   $Y.% % % % % % % % % % % % % % % % %   T2XAA2aLThis exercise will help to consolidate your understanding of how changes to cash flow can affect    T 2AA2 Lyour other financial statements. T@2XAA2SLThe cash flow forecast below has been reworked to include some revised assumptions.     T2XAA2`L 1) Existing customers pay their bills faster, amounting to 1,000 per month more cash coming in.     T2XAA29L2) Furniture and fittings cost 2,000 less than expected.Tt2XAA2\LThe original profit and loss statement and closing balance sheet (i.e. before the cash flow   T2XAA2bLrevisions) are provided on the "Worksheet" tab. Using the figures provided below, 4&^ WMFC< {թy=q#+(ߌe,ZbVkbEƢ5"r-| CMlX 5ʉp*}a qfbB="2"d$006C!FXF%`0  *H 010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.0 970512070000Z 991231070000Z01'0%U VeriSign Time Stamping Service10U VeriSign Trust Network1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.10U VeriSign, Inc.10UInternet00  *H 0aGܴ^i b1FI:?xZcEO n06- o' Q`5OTOз,B Ѝ^㖴"IBlӘV.:X"e匫xGBh[-}0  *H m`_i{p+b#D Q#tI'\q5+ൖ苧KsH ڋ %VNGWF8V!&;-%2Λ@GmGv0;~*1+ݰUApF-,~0 0 yfnжneq0  *H 0a10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CA0 980416000000Z 990416235959Z0]10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CA1F0DU =www.verisign.com/repository/CPS Incorp. by Ref.,LIAB.LTD(c)961>0<U 5Digital ID Class 3 - Microsoft Software Validation v21 0 UUS10U Washington10URedmond10UMicrosoft Corporation10U Microsoft Corporation0 0  *H  0&dm{AO o*q.S26h5IؖeS zpm̳*02X|k%gw #1|0x0u0a10UInternet10U VeriSign, Inc.1301U *VeriSign Commercial Software Publishers CAyfnжneq0 *H 0 *H  1  +70 +7 10  +70 *H  1/DrbpT0 +7 10VTExercise Accounts and Changes in Cash Flow<:http://bookshelf.msn.com/z/msbp/teleport/fromCD/office.asp0  *H v䙀bdۤm`iѬ?tTA-FuuEC8GH(EqP̵d$ t.\AŸ߰ Haðв؟JG;c"ӡ0 *H  100010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.C!FXF%`0 *H Y0 *H  1  *H 0 *H  1 981201005406Z0 *H  1=D1YM-0  *H 0*"Z3tCxDcHJf%8bD_-"IR"* #,##0.00_-;\-"IR"* #,##0.00_-;_-"IR"* "-"??_-;_-@_-4/_-* #,##0.00_-;\-* #,##0.00_-;_-* "-"??_-;_-@_-""#,##0;\-""#,##0""#,##0;[Red]\-""#,##0""#,##0.00;\-""#,##0.00#""#,##0.00;[Red]\-""#,##0.0050_-""* #,##0_-;\-""* #,##0_-;_-""* "-"_-;_-@_-=8_-""* #,##0.00_-;\-""* #,##0.00_-;_-""* "-"??_-;_-@_- "$"#,##0.00 "$"#,##0#,##0;\ \(#,##0\)#,##0_);\ \(#,##0\)#,##0;\(#,##0\)                 %@@   7 % @ %@"@     D  $ 7 # ! ! ) )  % @  !7  7     @  `  `  %   ` p !p@  %   `  %!`@   `7   % 7   `7  `7   % 7  %! @ %1`  %h  %`  h@@  `@  ` @  @  %  %A "@ %!` %!x  %h  %`  `  !x  %` %!(@ %!` %A @%1`" @  A %! @  %1h    %1h   `7 @ %!`@  @  h %!   %!`  %!`  a87  a 87  A(  a   a(  a8  a8 7   !x@ A0A(%1 7   %(  % 7  %1 "@ %1 "7 @   p  `  %0 %A("@ Q  Ah@@ %1h@  %1h @   %   %0 Ah@ %1h   @  %  %1h %! @  !p@@   @  % 7 @  %  Ah"@ %1`"7 @  p7 @ A07  %(@@ %A( !x Ah@ %( %A Ah@%1` @ %h@  A$7al7 7A$  a$ 7 A$@a|7 @A,a|7 A,"@ %A0"7 @ Q( %(7  Q("@  A$%A 7 %! @7 %1( 7 A,%1 "7 @  A$%1 7   %` %!x p A0%! @7  %1( 7  a`Apa0 7 !7   H7 !  @ !  `  `7 ) ) X P h `  x p ! !7 # ) ) ) )  amount Body text header Header Total Header1 Header2 Header3 Header4NonPrint_copyrightNonPrint_HeadingNonPrint_HyperlinkNonPrint_TemTitle NonPrint_Text Normal 2 Product Title Text !Title`&QuestionB Worksheet[Solution  ; %  ;7  ; . g yCMayJuneJuly(High Note's Six-Month Cash Flow ForecastAugSeptSalesOwner's Capital PurchasesRent, Rates etc.Wages AdvertisingFixtures and Fittings- Gross ProfitRent, Rates, etc.High Note Balance Sheet Fixed AssetsCurrent Assets CreditorsNet Current AssetsLong-Term LoanStockDebtorsCashLess Current Liabilities FINANCED BYTotals for SalesMonth:Apriland Purchases OnlyReceiptsCapital IntroducedLoans ReceivedTotal ReceiptsPaymentsTotal PaymentsCashflow Surplus/Deficit (-)Opening Bank BalanceClosing Bank BalanceNET ASSETS EMPLOYEDTotal Fixed AssetsTotal Current AssetsOverdraft neededTotal Current LiabilitiesProfit Retained (Reserves)#High Note Profit and Loss Statement(Six Months April - September)Income Total IncomeTotal Cost of Goods Sold ExpenditureTotal ExpenditureProfit Before Tax`The profit and loss statement is unchanged, scroll down to see the changes to the balance sheet.Net Total AssetsGo to Article: Over-TradingRecalculate the accounts below to take account of the revised cash flow assumptions included in the table on the "Question" tab. When you have finished, click on the "Solution" tab to check your answer.+Accounts and Changes in Cash Flow: Question,Accounts and Changes in Cash Flow: Worksheet+Accounts and Changes in Cash Flow: SolutionThis exercise will help to consolidate your understanding of how changes to cash flow can affect your other financial statements. The cash flow forecast below has been reworked to include some revised assumptions. 1) Existing customers pay their bills faster, amounting to 1,000 per month more cash coming in. 2) Furniture and fittings cost 2,000 less than expected. The original profit and loss statement and closing balance sheet (i.e. before the cash flow revisions) are provided on the "Worksheet" tab. Using the figures provided below, recalculate the accounts on the "Worksheet" tab. When you have finished, click on the "Solution" tab to check your work.Microsoft Business PlannerNote: If you save this template as a workbook, note the workbook's file name and location. 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