Q13BE.

Question

Ames Company reported 2017 net income of \(151,000. During 2017, accounts receivable increased by \)13,000 and accounts payable increased by \(9,500. Depreciation expense was \)44,000. Prepare the cash flows from operating activities section of the statement of cash flows.

Step-by-Step Solution

Verified
Answer

The cash flow from operating activities is equal to $191,500.

1Definition of Indirect Method of Cashflow

The method in which the cash flow statement is prepared by initially reporting the net income and adjusting to the net income regarding the non-cash expenses and revenue is known as the indirect method of cash flow.

2Cashflow from Operating Activities

Particular 

Amount $

Net income

$151,000

Add or less: adjustments to net income

 

Increase in accounts receivable

(13,000)

Increase in accounts payable

9,500

Depreciation expenses

44,000

Cash flow from operating activities

$191,500