資金会計原論Theory of Cash by Funds— 3.2 Case study・・X Co
XCoScoreBoard.xls(ファイルサイズ:18KB)
Please click the XcoScoreBoard and look at the bottom line. The bottom line is summarized as below. It tells that the bottom line is Cash Account. Therefore the entire XCoScoreBoard sheet is a combination of Cash accounts. In other words the opposite account of every item above the bottom line is Cash. So we can say XCoScoreBoard is a Cash Flow Statement by Funds from 2006 through 2008.
XCoBottmLine(ファイルサイズ:14KB)