20
When referring to the above figures, we can analyze that
Dell’s cash flow
statement
from financing
and
investing
activities
are
being
reported
in
the
balance
sheet
which
comprises
into
cash,
liabilities,
and
equity
and
non-cash
assets. To what we understand, the owner’s equity is resulted from summing up
both the retained earnings and share capital subtracted with the amount of
treasury
stock.
Nest,
to
what
we
can
observe
from the
above
figure,
the
statement
of
cash
flow
presented
in
the
middle
column
showed
all
the
cash
flow
activities
from operating,
financing and
investing
as
well
as
the
income
statement consists of the comprehensive income. Here we can see the
relationship
between
the
statements
of
cash
flow
with
the
income
statement.
On the other hand, in order to show the relationship between balance sheet and
statement of cash flow, the figure shows that the beginning cash balance for the
statement
of
cash
flow
was
taken
from the
balance
sheet
as
of
30Jan,
2004.
Conversely, to what we can see from the above figure, the end cash balance for
Jan 28, 2005 shows an increment of approximately ten percent (10%), which is
reported in year-end balance sheet as shown on the right column.
In a mean while, the comprehensive income presenting the total net earnings
and other comprehensive
was reported
in the statement of shareholder’s equity.
When
referring
to
the
above
statement of
shareholder’s
equity,
the
beginning
balance of
share capital, retained earnings and
treasury
stock were
taken
from
the 28 January 2008 balance sheet. Subsequently, the ending balances for those
three
items
were
reported
in
the
year
end
balance
sheet
presented
in
the right
column.
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