Chapter 4, Satement of Cash Flows markdawkins4章，现金流markdawkins声明.pptVIP

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Chapter 4, Satement of Cash Flows markdawkins4章，现金流markdawkins声明.ppt

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Chapter 4, Satement of Cash Flows markdawkins4章，现金流markdawkins声明

FINANCIAL ACCOUNTING AN INTRODUCTION TO CONCEPTS, METHODS, AND USES 12th Edition Learning Objectives 1. Understand why using the accrual basis of accounting to prepare the balance sheet and income statement creates the need for a statement of cash flows. Understand the types of transactions that result in cash flows from operating, investing, and financing activities. Develop an ability to prepare a statement of cash flows from a comparative balance sheet and income statement. Learning Objectives Distinguish between the direct and indirect methods of reporting and analyzing cash flows from operations. Develop an ability to analyze the statement of cash flows, including the relation among cash flows from operating , investing, and financing activities for businesses in various stages of their growth. Chapter Outline 1. Need for a Statement of Cash Flows 2. Overview of the Statement of Cash Flows Preparing the Statement of Cash Flows Direct and indirect methods T-account approach An international perspective Using Information in the Statement of Cash Flows Ethical Issues and The Statement of Cash Flows Chapter Summary Statement of Cash Flows The statement of cash flows … explains the reasons for a change in cash. classifies the reasons for the change as an operating, investing or financing activity. reconciles net income with cash flow from operations. Three Classifications of Cash Flows Operations – cash flows related to selling goods and services; that is, the principle business of the firm. 2. Investing – cash flows related to the acquisition or sale of noncurrent assets. 3. Financing – long term and short term cash flows related to liabilities and owners’ equity; dividends are a financing cash outflow. Example of a Statement of Cash FlowsExhibit 4.1 Preparing the Statement of Cash Flows Firms could prepare the cash flow statement directly from the cash account. Most, however, find it more efficient to prepare the cash flow statement from the balance she