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All Products\n1250\nAccount Receivables\n7100\nFinance Charge Income\n7\n9\n7\n10\n1360\nOffice Inventory\n5200\nPurchase - All Products\n6100\nEXP - Salaries\n6120\nEXP - Electricity, Water, Phone\n6150\nEXP - Repair and Maintenance\n6190\nEXP - Other\n8200\nEXP - Bank Charges\n7\n11\n12\n13\n5\n14\n7\n15\n7\n16\n7\n17\n1510\nPPE - Computer Equipment\n1540\nPPE - Vehicles\n7\n18\n12\n19\n5\n20\n7\n8\n2140\nVAT - Output\n2720\nFinancial Company Short Term Debts\n3100\nOwner's Capital\n7\n9\n7\n21\n2110\nA/P - Trade\n2130\nVAT - Input\n22\n23\nFor the Year Ended MM/DD/YY\nv\nCASH FLOWS FROM OPERATING ACTIVITIES\nt\nCash Receipts\n0\nREVENUE - All Products\n2225\n0\nAccount Receivables\n874.25\n0\nFinance Charge Income\n12.5\nt\nTotal Cash Receipts\nt\nCash Payments\n0\nOffice Inventory\n18.5\n0\nPurchase - All Products\n1200\n0\nEXP - Salaries\n600\n0\nEXP - Electricity, Water, Phone\n65\n0\nEXP - Repair and Maintenance\n28.5\n0\nEXP - Other\n27.6\n0\nEXP - Bank Charges\n1.5\nt\nTotal Cash Payments\nr\nNET CASH PROVIDED (USED) BY OPERATING ACTIVITIES\nv\nCASH FLOWS FROM INVESTING ACTIVITIES\nt\nSale of Assets\nt\nTotal Sale of Assets\nt\nPurchase of Assets\n0\nPPE - Computer Equipment\n400\n0\nPPE - Vehicles\n0\nt\nTotal Purchase of Assets\nr\nNET CASH PROVIDED (USED) BY INVESTING ACTIVITIES\nv\nCASH FLOWS FROM FINANCING ACTIVITIES\nt\nCash Receipts\n0\nVAT - Output\n222.5\n0\nFinancial Company Short Term Debts\n0\n0\nOwner's Capital\n2500\nt\nTotal Cash Receipts\nt\nCash Paid\n0\nA/P - Trade\n585\n0\nVAT - Input\n120\nt\nTotal Cash Paid For\nr\nNET CASH PROVIDED (USED) BY FINANCING ACTIVITIES\nr\nNet Increase (Decrease) in Cash\nr\nCash at Beginning of Period\nr\nCash at End of Period\n22\n23\nFor the Year Ended MM/DD/YY\n6\n24\n24\n25\n24\n26\n2225\n24\n27\n874.25\n24\n28\n12.5\n24\n29\n24\n3111.75\n30\n24\n31\n18.5\n24\n32\n1200\n24\n33\n600\n24\n34\n65\n24\n35\n28.5\n24\n36\n27.6\n24\n37\n1.5\n24\n38\n24\n1941.1\n39\n24\n1170.65\n14\n24\n24\n40\n24\n41\n400\n24\n42\n24\n400\n43\n24\n-400\n20\n24\n24\n25\n24\n44\n222.5\n24\n45\n0\n24\n46\n2500\n24\n29\n24\n2722.5\n47\n24\n48\n585\n24\n49\n120\n24\n50\n24\n705\n51\n24\n2017.5\n52\n24\n2788.15\n53\n24\n2427.5\n54\n24\n5215.65","cbCaid7xWvXec6Cb","https://ap.wps.com/l/cbCaid7xWvXec6Cb","xlsx",45298,"English","# Cash Flows From Operating Activities\n## Cash Receipts\n## Cash Payments\n# Cash Flows From Investing Activities\n## Sale of Assets\n## Purchase of Assets\n# Cash Flows From Financing Activities\n## Cash Receipts\n## Cash Paid","[{\"question\":\"What sections does the direct cash flow template include?\",\"answer\":\"It includes cash flows from operating activities, investing activities, and financing activities, each with receipts and payments where applicable.\"},{\"question\":\"How are operating activities net cash amounts calculated in this template?\",\"answer\":\"The template totals cash receipts, totals cash payments, then computes net cash provided (used) by operating activities as the difference.\"},{\"question\":\"What flows are typically used for investing activities?\",\"answer\":\"It records cash from sale of assets and cash for purchase of assets, then calculates net cash provided (used) by investing activities.\"}]","Cash Flow - 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