intermediate accounting Statement of Cash Flows and Articulation参考.ppt

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intermediate accounting Statement of Cash Flows and Articulation参考.ppt

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intermediate accounting Statement of Cash Flows and Articulation参考

Statement of Cash Flows and Articulation Learning Objectives Describe the circumstances in which the cash flow statement is a particularly important companion of the income statement. Learning Objectives Compute cash flow from operations using either the direct or the indirect method. Learning Objectives Demonstrate how the three primary financial statements tie together, or articulate, in a unified framework. Use knowledge of how the three primary financial statements tie together to prepare a forecasted statement of cash flows. What Good is a Cash Flow Statement? It explains the change during the period in cash and cash equivalents. Cash Flow Activities Cash Flow Activities Cash Flow Pattern The normal pattern of positive inflows or negative outflows of cash reported are as follows: Cash from operating activities, + Cash from investing activities, ? Cash from financing activities, + or ? Noncash Investing and Financing Activities Noncash investing and financing activities affect an entity’s financial position but not the entity’s cash flow. Examples include: Cash Flow Categories Under IAS 7 Types of Cash Flow Operating Activities Section Operating Activities Section Indirect Method Orchard Blossom Company Direct Method Direct Method Direct Method Direct Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Important Point Comparison of Direct and Indirect Methods Comparison of Direct and Indirect Methods Step 1 Step 2 Step 3 Investing Activities Land Building Building Building Building Step 4 Financing Activities Long-Term Debt Retained Earnings Long-Term Debt Step 5 Step 6 Cash Flow Ratios Cash Flow Ratios Cash Flow Ratios Cash Flow Ratios Articulation Forecasted Statement of Cash Flows Retained earnings decreased by $9. We know there was a $15 net income, so we can use a T-account to determine the amount of the dividend. The $6 debit, or “squeeze” figure, has to be the dividends declared (and we will assume paid) during the year