by clicking the arrows at the side of the page, or by using the toolbar.
by clicking anywhere on the page.
by dragging the page around when zoomed in.
by clicking anywhere on the page when zoomed in.
web sites or send emails by clicking on hyperlinks.
Email this page to a friend
Search this issue
Index - jump to page or section
Archive - view past issues
CAA Annual Report : 2011
21 18. NOTES TO 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 1,903,568 1,824,343 Investments (Note 6) 2,917,248 2,482,425 4,306,768 4,820,817 (B) Reconciliation of net operating profit after income tax to net cash provided by operating activities Operating Surplus after income tax 350,232 Add: Non Cash Flows in surplus from ordinary activities 280,991 Depreciation 24,240 24,674 Profit sale of asset (1,328) 2,814 (Decrease)/Increase in Income Tax payable 30,841 (12,521) Provision for Employee Entitlements 17,138 Change in Assets & Liabilities 25,808 321,766 421,123 (Increase)/Decrease in Current Receivables 34,082 (54,190) (Increase)/Decrease in Inventories (6,796) (4,088) (Increase)/Decrease in Other Assets 52,202 (14,179) Increase/(Decrease) in Sundry Creditors and Provisions 90,001 26,071 Increase/(Decrease) in Moneys in Advance (57,218) NET CASH PROVIDED BY/(USED IN) 165,243 OPERATING ACTIVITIES 533,394 440,623 2011 2010 $ $ FINANCIAL ACCOUNTS AND REPORTS OF CHIROPRACTORS’ ASSOCIATION OF AUSTRALIA (NATIONAL) LIMITED FOR THE YEAR ENDING 30 JUNE 2011
2012 Annual Report