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From your firm’s financial statement, list each item of reported in the CASH FLOWS STATEMENT and write your understanding of each item. Discuss any changes in each item of CASH FLOWS STATEMENT for your firm over the past year articulating the reasons for the change
As per the requirement each item listed under cash flow statement of Harvey Norman Limited has been reported below along with the reason for change over the year
i)Cash Flows from Operating Activities
•Net receipts from franchisees- it refers to the aggregate receipt from different franchisee across Australia. There is decreesin net receipt by $66.77 million during the year 2017. The reason of such decrease is the increase in aggregate amount of financial accommodation.
• Receipts from customers-It refers to the amount received during the reporting period from debtors or customers. the same has been increased during the year because of increase of sale revenue of Harvey Norman.
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