Accounting Basics英语会计基础教学课件10.pptx

Chapter 18 The statement of cash flows;Learning Objectives;STATEMENT OF CASH FLOWS:USEFULNESS AND FORMAT;Usefulness of the  statement of cash flows;Classification of cash flows;Operating activities; The acquisition/disposal of long-term assets and other investments during a financial period. . Examples include: ; Transactions between a company and its owners or between a company and its long-term creditors. Examples include:;Significant non-cash activities;Format of the statement of cash flows;Preparing the statement of cash flows; The following information has been provided on the following slides in relation to A Ltd for the year ending 30 June 2011: Statement of comprehensive income Statement of financial position Additional information Required: Prepare the statement of cash flows of A Ltd for the year ending 30 June 2011 (using the direct method of disclosure for cash flows from operating activities) ;A Ltd Statement of Comprehensive Income for the year ending 30 June 2011;A Ltd comparative Statements of Financial Position;A Ltd comparative Statement of Financial Position;Additional Information Plant equipment that had originally cost $55,000 and had been depreciated by $10,000 was sold during the year. During 2010-2011 A Ltd issued shares for cash.;Direct and indirect methods;18;STATEMENT OF CASH FLOWS – DIRECT METHOD;Step 1: Operating activities;Step 1: Operating activities;Step 1: Operating activities;Step 1: Operating activities;Step 1: Operating activities continued;Step 1: Operating activities continued;Inventory Opening Balance Cost of sales Purchases Closing Balance;Step 1: Operating activities continued;Cash payments for expenses;Step 1: Operating activities continued;Step 1: Operating activities continued;Step 1: Operating activities;Step 2: Investing activities;Step 2: Investing activities;Step 2: Investing activities;Step 2: Financing activities;Step 2: Financing activities;Step 2: Financing activ