会计学Chapter13.pptVIP

Chapter 13 Statement of Cash Flows Understanding the Business Learning Objectives Classifications of the SCF (Statement of Cash Flows) SCF does not include transactions not included in BS and IS Simply provides information on the cash flow effects of those transactions Breaks down cash from/for three principal business activities: Operating, Investing, Financing Cash Flows from Operating Activities (CFO) Cash Flows from Investing Activities (CFI) Cash Flows from Financing Activities (CFF) Classifications of the SCF Cash paid for/ received from interests and dividends Classifications of