Combining statements of cash flows.
Position | 2007 annual report - California Society of Certified Public Accountants and California Certified Public Accountants Education Foundation - Financial report |
COMBINING STATEMENTS OF CASH FLOWS California Society of Certified Public Accountants California Certified Public Accountants Education Foundation Years Ended April 30, 2007 and 2006 (dollars in thousands) Society Foundation 2007 2006 2007 OPERATING ACTIVITIES: Change in Net Assets $2,134 $2,687 $26 Reconciliation of the Change in Net Assets to Net Cash Provided by Operating Activities: Net Realized and Unrealized (668) (1,335) (255) Gains on Investments Depreciation and Amortization 303 250 93 Loss on Disposal of Property 6 and Equipment Prepaid Pension Costs (261) (124) Changes In: Trade and Other Receivables (79) (137) (106) Due From (To) Affiliate (577) (87) 577 Other Current Assets (31) (19) (66) Accounts Payable (49) 40 68 Accrued Expenses 50 454 Deferred Revenues 173 127 437 Deferred Lease Costs (69) (49) (12) Accrued Pension Liability (28) (602) (13) Net Cash Provided by Operating 848 925 1,085 Activities INVESTING ACTIVITIES: Purchase of Investments (3,285) (1,843) (912) Proceeds From Sale of Investments 2,370 1,632 1,153 Purchases of Property and Equipment (262) (282) (97) Net Cash Provided by (Used in) (1,177) (493) 144 Investing Activities NET INCREASE (DECREASE) IN CASH AND (329) 432 1,229 EQUIVALENTS CASH AND EQUIVALENTS: Beginning of Year 5,955 5,523 852 End of Year $5,626 $5,955 $2,081 Foundation...
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