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CAA Annual Report : 2014 Annual Report
27 20. STATEMENT OF CASH FLOWS (a) Reconciliation of Cash For the purposes of the Statement of Cash Flows, cash includes cash on hand and in banks and investments in money markets, net of outstanding bank overdrafts. Cash at the end of the financial year as shown in the Statement of Cash Flows is reconciled to the related items in the Balance Sheet as follows: Cash at bank 301,368 163,878 301,368 163,878 (b) Reconciliation of net operating profit after income tax to net cash provided by operating activities Operating Surplus after income tax (856,046) (123,241) Add: Non Cash Flows in surplus from ordinary activities Depreciation 28,017 28,762 Profit sale of asset - - (Decrease)/Increase in Income Tax payable - 35,927 Provision for Employee Entitlements (67,031) (828,029) (125,584) Change in Assets & Liabilities (Increase)/Decrease in Current Receivables 35,394 (21,206) (Increase)/Decrease in Inventories 15,087 1,785 (Increase)/Decrease in Other Assets 83,416 (168,664) Increase/(Decrease) in Sundry Creditors 115,159 (5,208) Increase/(Decrease) in Employee Provisions 30,558 - Increase/(Decrease) in Income Tax Payable (113,978) - Increase/(Decrease) in Income In Advance 88,627 (210,071) NET CASH PROVIDED BY/(USED IN) OPERATING ACTIVITIES (573,766) (528,949) 2014 2013 $ $ FINANCIAL ACCOUNTS AND REPORTS OF CHIROPRACTORS' ASSOCIATION OF AUSTRALIA (NATIONAL) LIMITED FOR THE YEAR ENDING 30 JUNE 2014 CHIROPRACTORS' ASSOCIATION OF AUSTRALIA (NATIONAL) LIMITED A.C.N. 050 096 038 NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 30 JUNE 2014
2013 Annual Report