标题_Kimmel_Financial_6e_PowerPoint_Ch12.pptVIP

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标题_Kimmel_Financial_6e_PowerPoint_Ch12.ppt

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标题_Kimmel_Financial_6e_PowerPoint_Ch12

Statement of Cash Flows Step 1: Operating Activities Step 1: Operating Activities Operating Activities Operating Activities Operating Activities Operating Activities Operating Activities Operating Activities Operating Activities Operating Activities Operating Activities Operating Activities Operating Activities Step 2: Investing and Financing Activities Investing and Financing Activities Investing and Financing Activities Investing and Financing Activities Investing and Financing Activities Statement of Cash Flows Investing and Financing Activities Investing and Financing Activities Investing and Financing Activities Statement of Cash Flows Step 3: Net Change in Cash Investing and Financing Activities Copyright appendix 12A Cash Payments for Interest SO 6 Prepare a statement of cash flows using the direct method. In 2012, Computer Services’ had interest expense of $42,000. Interest Payable 1/1/12 Balance 0 12/31/12 Balance 0 Interest expense 42,000 Cash paid for interest 42,000 Direct Method appendix 12A Cash Payments for Income Taxes SO 6 Prepare a statement of cash flows using the direct method. Cash payments for income taxes were $49,000. Illustration 12A-13 Income Tax Payable 1/1/12 Balance 8,000 12/31/10 Balance 6,000 Income tax expense 47,000 Cash paid for taxes 49,000 Direct Method appendix 12A SO 6 Prepare a statement of cash flows using the direct method. Illustration 12A-14 Operating activities section of the statement of cash flows Direct Method appendix 12A Increase in Equipment. (1) Equipment purchased for $25,000, and (2) sale for $4,000 of equipment $8,000. SO 6 Prepare a statement of cash flows using the direct method. Step 2: Investing and Financing Activities Accumulated Depreciation 1/1/12 Balance 1,000 12/31/12 Balance 3,000 Depreciation expense 3,000 Equipment sold 1,000 Direct Method Illustration 12A-15 appendix 12A Increase in Equipment. (1) Equipment purchased for $25,000, and