Preference shareholders

The preference shareholders have a prior claim to any company profits available for distribution.

What are the ordinary shares?

Ordinary shares are the normal shares issued by a company. The ordinary shareholders can vote at company meetings and receive dividends from profit.

How to identify the company has sufficient cash?

There are five areas to consider when identifying whether or not the company has sufficient cash.

Non-cash transactions

Non-cash transactions show that no cash flow in or flow out in the company, but these are incurred transactions.

Cash flow statement template

Here introduce the cash flow statement template: indirect and direct methods. Example to explain and analyse the cash flow statement.

How to learn accounting online for free?

Here introduce the free accounting articles and important information for accounting learning. You can leave a message or contact us. And we’ll be happy to share with you.

How to do when the company appears to be a cash shortfall?

The methods and steps to resolve the cash shortfall.

The advantages and disadvantages of the direct and indirect methods

Here introduce the advantages and disadvantages of the direct and indirect methods.

Limitations of the cash flow statement

Cash flow statements should normally be used in conjunction with income statements and balance sheets when making an assessment of future cash flows.

Advantages of the cash flow statement

The cash flow statement provides information which is not available from balance sheets and income statements.

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