Cash flow classification matrix
Loan instalment
Fifteen transactions to classify: operating, investing, financing or outside the statement · Situation 1 of 8
≈ 25 minIAS 7 Statement of Cash Flows — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
Workpapers
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How a mission works
Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.
- 1Objective
- 2Data
- 3Documents
- 4Analysis
- 5Calculation
- 6Entries
- 7Judgment
- 8Conclusion
- 9References
L1Foundation(8)
Foundation Foundation Cash flow classification matrix
Lease rent
Fifteen transactions to classify: operating, investing, financing or outside the statement · Situation 2 of 8
≈ 25 minFoundation Cash flow classification matrix
Sale of a used truck
Fifteen transactions to classify: operating, investing, financing or outside the statement · Situation 3 of 8
≈ 25 minFoundation Cash flow classification matrix
Purchase of a minority stake
Fifteen transactions to classify: operating, investing, financing or outside the statement · Situation 4 of 8
≈ 25 minFoundation Cash flow classification matrix
Dividends paid
Fifteen transactions to classify: operating, investing, financing or outside the statement · Situation 5 of 8
≈ 25 minFoundation Cash flow classification matrix
Income tax instalments
Fifteen transactions to classify: operating, investing, financing or outside the statement · Situation 6 of 8
≈ 25 minFoundation Cash flow classification matrix
Money market fund placement
Fifteen transactions to classify: operating, investing, financing or outside the statement · Situation 7 of 8
≈ 25 minFoundation Cash flow classification matrix
Conversion of bonds into shares
Fifteen transactions to classify: operating, investing, financing or outside the statement · Situation 8 of 8
≈ 25 min
L2Intermediate(2)
Intermediate Statement of cash flows worksheet
Rebuilding a distributor's receipts and payments (direct method)
≈ 60 minIntermediate Statement of cash flows worksheet
An industrial SME's statement under the indirect method: sale of a machine, provisions and tax
≈ 60 min
L3Advanced(16)
Advanced Analysis of cash and cash equivalents
Closing cash
Investments, overdraft and cash trapped abroad: composition and reconciliation of cash · Situation 1 of 4
≈ 40 minAdvanced Analysis of cash and cash equivalents
Term deposit of 1 December 20X4
Investments, overdraft and cash trapped abroad: composition and reconciliation of cash · Situation 2 of 4
≈ 40 minAdvanced Analysis of cash and cash equivalents
Listed shares
Investments, overdraft and cash trapped abroad: composition and reconciliation of cash · Situation 3 of 4
≈ 40 minAdvanced Analysis of cash and cash equivalents
Money market fund with daily liquidity
Investments, overdraft and cash trapped abroad: composition and reconciliation of cash · Situation 4 of 4
≈ 40 minAdvanced Statement of cash flows worksheet
Interest, dividends and taxes: classification choices, capitalised interest and net presentation
≈ 60 minAdvanced Cash flow classification matrix
Rents managed for the owners
Interest, dividends and taxes: classification choices, capitalised interest and net presentation · Situation 1 of 7
≈ 25 minAdvanced Cash flow classification matrix
Interest paid
Interest, dividends and taxes: classification choices, capitalised interest and net presentation · Situation 2 of 7
≈ 25 minAdvanced Cash flow classification matrix
Dividends paid
Interest, dividends and taxes: classification choices, capitalised interest and net presentation · Situation 3 of 7
≈ 25 minAdvanced Cash flow classification matrix
Dividend settled in shares
Interest, dividends and taxes: classification choices, capitalised interest and net presentation · Situation 4 of 7
≈ 25 minAdvanced Cash flow classification matrix
Tax on the gain on the land
Interest, dividends and taxes: classification choices, capitalised interest and net presentation · Situation 5 of 7
≈ 25 minAdvanced Cash flow classification matrix
Other income taxes
Interest, dividends and taxes: classification choices, capitalised interest and net presentation · Situation 6 of 7
≈ 25 minAdvanced Cash flow classification matrix
Bond portfolio
Interest, dividends and taxes: classification choices, capitalised interest and net presentation · Situation 7 of 7
≈ 25 minAdvanced Reconciliation of liabilities arising from financing activities
Bank borrowings
Borrowings, leases, debt conversion and foreign currency debt: reconciliation of financing liabilities · Situation 1 of 4
≈ 45 minAdvanced Reconciliation of liabilities arising from financing activities
Convertible bonds
Borrowings, leases, debt conversion and foreign currency debt: reconciliation of financing liabilities · Situation 2 of 4
≈ 45 minAdvanced Reconciliation of liabilities arising from financing activities
Lease liabilities
Borrowings, leases, debt conversion and foreign currency debt: reconciliation of financing liabilities · Situation 3 of 4
≈ 45 minAdvanced Reconciliation of liabilities arising from financing activities
Amount owed to an equipment supplier
Borrowings, leases, debt conversion and foreign currency debt: reconciliation of financing liabilities · Situation 4 of 4
≈ 45 min
L4Expert(21)
Expert Group cash flows
Acquisition of a subsidiary, disposal of another and purchase of non-controlling interests: group cash flows
≈ 50 minExpert Supplier finance arrangements disclosure
Reverse factoring programme
A distributor's reverse factoring programme: qualification and disclosures · Situation 1 of 3
≈ 45 minExpert Supplier finance arrangements disclosure
Purchasing cards
A distributor's reverse factoring programme: qualification and disclosures · Situation 2 of 3
≈ 45 minExpert Supplier finance arrangements disclosure
Documentary letters of credit
A distributor's reverse factoring programme: qualification and disclosures · Situation 3 of 3
≈ 45 minExpert Cash flow classification matrix
Payments to the bank
A distributor's reverse factoring programme: qualification and disclosures · Situation 1 of 2
≈ 25 minExpert Cash flow classification matrix
Bank remuneration
A distributor's reverse factoring programme: qualification and disclosures · Situation 2 of 2
≈ 25 minExpert Statement of cash flows worksheet
File for preparing the consolidated statement of cash flows of a retail group
≈ 60 minExpert Reconciliation of liabilities arising from financing activities
Bank borrowings
File for preparing the consolidated statement of cash flows of a retail group · Situation 1 of 4
≈ 45 minExpert Reconciliation of liabilities arising from financing activities
Lease liabilities
File for preparing the consolidated statement of cash flows of a retail group · Situation 2 of 4
≈ 45 minExpert Reconciliation of liabilities arising from financing activities
Bank overdrafts
File for preparing the consolidated statement of cash flows of a retail group · Situation 3 of 4
≈ 45 minExpert Reconciliation of liabilities arising from financing activities
Supplier programme payables
File for preparing the consolidated statement of cash flows of a retail group · Situation 4 of 4
≈ 45 minExpert Analysis of cash and cash equivalents
Cash at the end
File for preparing the consolidated statement of cash flows of a retail group · Situation 1 of 3
≈ 40 minExpert Analysis of cash and cash equivalents
Cash at the beginning
File for preparing the consolidated statement of cash flows of a retail group · Situation 2 of 3
≈ 40 minExpert Analysis of cash and cash equivalents
Six-month term deposit
File for preparing the consolidated statement of cash flows of a retail group · Situation 3 of 3
≈ 40 minExpert Supplier finance arrangements disclosure
File for preparing the consolidated statement of cash flows of a retail group
≈ 45 minExpert Cash flow classification matrix
Lease payments
File for preparing the consolidated statement of cash flows of a retail group · Situation 1 of 5
≈ 25 minExpert Cash flow classification matrix
Purchase of 10% of Hestrel Services
File for preparing the consolidated statement of cash flows of a retail group · Situation 2 of 5
≈ 25 minExpert Cash flow classification matrix
Six-month term deposit
File for preparing the consolidated statement of cash flows of a retail group · Situation 3 of 5
≈ 25 minExpert Cash flow classification matrix
Dividends from Lysandre Logistique
File for preparing the consolidated statement of cash flows of a retail group · Situation 4 of 5
≈ 25 minExpert Cash flow classification matrix
Shares issued for Brivaldi
File for preparing the consolidated statement of cash flows of a retail group · Situation 5 of 5
≈ 25 minExpert Group cash flows
File for preparing the consolidated statement of cash flows of a retail group
≈ 50 min