Statement of Cash Flows (Sample)

                                       XYZ Company
                                       Statement of Cash Flows
                                       For the Year ended 20XX

Cash flows from operating activities:
Net income	XX
Adjustments to reconcile net income
Add: Depreciation on building	X
Add: Depreciation on equipment	X
Add: Amortized of bond discount	X
Add: Loss on sale of securities	X
Add: Loss on sale of equipment	X
Less: Gain on sale of marketable securities	(X)
Cash from operating activities before working capital changes
Increase in accounts receivable (net)	(X)
Decrease in inventory	X
Increase in prepaid insurance	(X)
Decrease in accounts payable	(X)
Increase in misc. expense payable	X
Decrease in un-earned revenue	(X)
Increase in tax payable	X
Decrease in deferred income tax liability	(X)
Net cash provided from operating activities	X
Cash flows from investing activities:
Sale of equipment	X
Purchase of equipment	(X)
Overhauling of equipment	(X)
Sale of marketable securities	X
Net cash used by investing activities	X
Cash flows from financing activities:
Payment of notes payable (Long-term)	(X)
Sale of treasury stock	X
Sale of common stock	X
Dividend paid	(X)
Net cash flows from financing activities	X
Net increase in cash	X
Cash at beginning of year	X
Cash at end of year	X