North Mountain Nursery

In: Business and Management

Submitted By salvescancela
Words 448
Pages 2
Enquadramento: John Powers, depois de ser entrevistado para a posição de diretor financeiro, na pequena empresa, North Mountain Nursery, decide analisar as demonstrações financeiras da empresa do ano de 2006, que Tim Danton, o dono da empresa lhe forneceu. Entretanto descobre que a demonstração de cash-flow não faz parte das demonstrações financeiras e decide fazer ele próprio. Para tal, lembrou-se que Tim Danton, lhe tinha referido ter comprado algum equipamento novo

durante o ano anterior para suportar o crescimento do negócio, e o orgulho com que falara no acordo que firmara ($75.000 por equipamento que tinha apenas 3 anos e pouco uso), uma compra demasiado boa para se ignorar. Na mesma altura, Dunton também mencionara ter vendido algum equipamento, que já não usava, pelo valor contabilistico de $25.000. Finalmente, indicara que a empresa tinha pago dividendos de $20.000 aos seus donos em 2006. Mantendo estes valores em mente, Powers começou a fazer uma demonstração de cash-flow para a North Mountain Nursery.

Questões Preparar a Demonstração de Cash-flow para o ano de 2006
Rubricas Fluxos de caixa das atividades operacionais - método directo Resultado liquido do exercicio Ajustamentos: Depreciações e Amortizações Imparidade Justo Valor Provisões Diferenças de câmbio não realizadas Juros e rendimentos similares obtidos Juros e gastos similares suportados Alienação de ativos fixos tangiveis Outros gastos e rendimentos Ativos Biológicos Inventários Contas a receber Gastos diferidos Contas a pagar Rendimentos diferidos Outros ativos correntes Outros passivos correntes Fluxo de Caixa das atividades operacionais (1) Fluxos de caixa das atividades de investimento Pagamentos respeitantes a: Activos fixos tangíveis Activos intangíveis Investimentos financeiros Outros activos Recebimentos provenientes de: Activos fixos tangíveis Activos intangíveis Investimentos…...

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