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VT Final Accounts

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Inserting a new financial row into the cash flow workings (manual entry workbooks) See also: The cash flow statement

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The cash flow workings pick up the summarised totals for operating profit, stocks and debtors. For other items, there is a row in the workings for each heading in the trial balance.

 

This means that if you create a new financial row which is not part of operating profit, stocks or debtors then you must also add it to the relevant cash flow category.

 

Step by step

1.Select the CFWorkings sheet

 

2.Identify which cash flow category the new row belongs to. For instance, an item in creditors might belong to Increase/decrease in creditors, Repayment of amounts borrowed or Tax paid. Try and mimic the way similar items are already included. An item may belong to two categories. For instance, the movement on a loan might be a new loan, the repayment of a loan or a combination of both. For these items, additional data has to be entered on the Data sheet. This data is then picked up automatically in the Adjustment column of the CFWorkings sheet. See step 7 below

 

3.Select the row containing an existing heading in the relevant cash flow category (if there are several it does not matter which one) and choose the Rows command from the Insert menu (this inserts a new row)

 

4.Type the new heading into column B of the new row

 

5.Enter formulas into cells C (current year) and E (comparative year; balance sheet items only) of the new row to link the cells to the corresponding row on the TB sheet. If you are not sure what these formulas should be, look at the formulas in existing rows

 

6.Copy an existing formula (Copy command, Edit menu) in column G and paste it (Paste command, Edit menu) into cell G of the new row

 

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Select the row containing an existing heading in the relevant cash flow category and choose the Rows command from the Insert menu.

 

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Enter text and formulas into columns B,C,E (balance sheet items only) and G. You should also check that the SUM formula in column H correctly picks up the new row.

 

7.The amount of some items, such as new loans in the period, may also need entering at the bottom of the Data sheet. There is no need to alter the Data sheet; you just have to enter the amount, or add it to an amount already there

 

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