{"id":104884,"date":"2021-01-30T13:36:18","date_gmt":"2021-01-30T08:06:18","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=104884"},"modified":"2024-04-12T14:28:16","modified_gmt":"2024-04-12T08:58:16","slug":"changes-in-current-accounts","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/","title":{"rendered":"Changes in Current Accounts"},"content":{"rendered":"\n<p>All increases in current assets excluding cash (end balance being more than the beginning balance) increase working capital but reduce cash flow from operations and vice versa.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/Image-19-9.jpg\" alt=\"Image 19\" class=\"wp-image-39830\"\/><\/figure><\/div>\n\n\n\n<p>Adjustments related to changes in current assets to compute cash flows generated from operations.<\/p>\n\n\n\n<p>Accounts Receivable:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Increases\u2014subtract from net income to get operating cash flow<\/li><li>Decreases\u2014add to net income to get operating cash flow<\/li><\/ul>\n\n\n\n<p>Inventory:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Increases\u2014subtract from net income to get operating cash flow<\/li><li>Decreases\u2014add to net income to get operating cash flow<\/li><\/ul>\n\n\n\n<p>Other Current Assets (e.g., prepaid expenses):<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Increases\u2014subtract from net income to get operating cash flow<\/li><li>Decreases\u2014add to net income to get operating cash flow<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>All increases in current assets excluding cash (end balance being more than the beginning balance) increase working capital but reduce cash flow from operations and vice versa. Adjustments related to changes in current assets to compute cash flows generated from operations. Accounts Receivable: Increases\u2014subtract from net income to get operating cash flow Decreases\u2014add to net&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-104884","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Changes in Current Accounts - Tutorial<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changes in Current Accounts - Tutorial\" \/>\n<meta property=\"og:description\" content=\"All increases in current assets excluding cash (end balance being more than the beginning balance) increase working capital but reduce cash flow from operations and vice versa. Adjustments related to changes in current assets to compute cash flows generated from operations. Accounts Receivable: Increases\u2014subtract from net income to get operating cash flow Decreases\u2014add to net...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/\" \/>\n<meta property=\"og:site_name\" content=\"Tutorial\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vskills.in\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-12T08:58:16+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/Image-19-9.jpg\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/\",\"name\":\"Changes in Current Accounts - Tutorial\",\"isPartOf\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/#primaryimage\"},\"thumbnailUrl\":\"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/Image-19-9.jpg\",\"datePublished\":\"2021-01-30T08:06:18+00:00\",\"dateModified\":\"2024-04-12T08:58:16+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/#primaryimage\",\"url\":\"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/Image-19-9.jpg\",\"contentUrl\":\"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/Image-19-9.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Changes in Current Accounts\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#website\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\",\"name\":\"Tutorial\",\"description\":\"Vskills - A initiative in elearning and certification\",\"publisher\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.vskills.in\/certification\/tutorial\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#organization\",\"name\":\"Vskills\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg\",\"contentUrl\":\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg\",\"width\":73,\"height\":55,\"caption\":\"Vskills\"},\"image\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/vskills.in\/\",\"https:\/\/x.com\/vskills_in\",\"https:\/\/www.linkedin.com\/company-beta\/1371554\/\",\"https:\/\/www.youtube.com\/channel\/UCMWnscxPwRF_PqXo9B7q_Tw\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Changes in Current Accounts - Tutorial","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.vskills.in\/certification\/tutorial\/changes-in-current-accounts\/","og_locale":"en_US","og_type":"article","og_title":"Changes in Current Accounts - Tutorial","og_description":"All increases in current assets excluding cash (end balance being more than the beginning balance) increase working capital but reduce cash flow from operations and vice versa. 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