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Statement of Cash Flows

Difficulty: Beginner

The cash flow statement provides information about a company's cash receipts and cash payments during an accounting period, showing how these cash flaws link the ending cash balance to the beginning balance shown on the company's statement of financial position.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

Accenture PLC, Consolidated Statement of Cash Flows

USD $ in thousands

12 months ended Aug 31, 2017 Aug 31, 2016 Aug 31, 2015 Aug 31, 2014 Aug 31, 2013 Aug 31, 2012
Net income
Depreciation, amortization and asset impairments
Reorganization costs (benefits), net
Share-based compensation expense
Pension settlement charge
(Gain) loss on sale of businesses
Deferred income taxes, net
Other, net
Receivables from clients, net
Unbilled services, current and non-current, net
Other current and non-current assets
Accounts payable
Deferred revenues, current and non-current
Accrued payroll and related benefits
Income taxes payable, current and non-current
Other current and non-current liabilities
Change in assets and liabilities, net of acquisitions
Adjustments to reconcile Net income to Net cash provided by operating activities
Net cash provided by operating activities
Proceeds from maturities and sales of available-for-sale investments
Purchases of available-for-sale investments
Purchases of property and equipment
Purchases of businesses and investments, net of cash acquired
Proceeds from the sale of businesses and investments, net of cash transferred
Proceeds from sales of property and equipment
Net cash used in investing activities
Proceeds from issuance of ordinary shares
Purchases of shares
Proceeds from (repayments of) long-term debt, net
Proceeds from short-term borrowings, net
Cash dividends paid
Excess tax benefits from share-based payment arrangements
Other, net
Net cash used in financing activities
Effect of exchange rate changes on cash and cash equivalents
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period
Source: Accenture PLC, Annual Reports
Item Description The company
Net cash provided by operating activities The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. Accenture PLC's net cash provided by operating activities increased from 2015 to 2016 and from 2016 to 2017.