chapitre13.py

Created on December 04, 2025
787 Bytes
# CH13 - CASH FLOW (OPERATING)
# --------------------------------
# FORMULA (INDIRECT METHOD)
# Operating Cash Flow =
# Net Income
# + ADD items
# - SUBTRACT items
# --------------------------------
# ADD (things that increase cash)
# + Depreciation Expense
# + Loss on sale of asset
# + Decrease in Accounts Receivable
# + Decrease in Inventory
# + Decrease in Prepaid Expenses
# + Increase in Accounts Payable
# + Increase in Salaries Payable
# + Increase in Unearned Revenue
# --------------------------------
# SUBTRACT (things that reduce cash)
# - Gain on sale of asset
# - Increase in Accounts Receivable
# - Increase in Inventory
# - Increase in Prepaid Expenses
# - Decrease in Accounts Payable
# - Decrease in Salaries Payable
# - Decrease in Unearned Revenue