Cash Flow Example
Joe Doe DBA Machinery Statement of Cash Flows Year Ended December 31, 2006
Operating Cash Flow
Net Income After Tax	$3,400.00
Depreciation	$400.00
Increase in Accounts Receivable	($4,100.00)
Increase in Inventory	($1,800.00)
Decrease in Accounts Payable	($2,300.00)
Increase in Accrued Expenses	$400.00
TOTAL OPERATING CASH FLOW	($400.00)
Investing Cash Flow
Purchase of Equipment	($10,000.00)
Decrease in Notes Receivable	$500.00
TOTAL INVESTING CASH FLOW	($9,500.00)
Financing Cash Flow
Increase in Long Term Notes Payable	$12,600.00
Increase in Term Loan	$2,400.00
Conversion of Note to Shareholder to Paid in Capital	$0
Total Financing Cash Flow	$15,000.00
TOTAL CASH FLOW	$5,100.00
Cash at Beginning of Period	$10.00
Cash at end of period	$5,200.00