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E23-2 (a) E23-2 (b) E23-2 (b) E23-2 (d) E23-2 (d) E23-2 (h) E23-2 (h) Statement of Cash Flows (a,b,d,h) Chapter 5The Statement of Cash Flows The Statement of Cash Flows The Statement of Cash Flows The Statement of Cash Flows The Statement of Cash Flows The Statement of Cash Flows The Statement of Cash Flows Additional Information Reported Usefulness of the Statement of Cash Flows Usefulness of the Statement of Cash Flows Usefulness of the Statement of Cash Flows Usefulness of the Statement of Cash Flows LO 7 Identify sources of information for a statement of cash flows. Sources of Information for the Statement of Cash Flows Comparative balance sheets. An analysis of the Retained Earnings. Writedowns, amortization charges, and similar “book” entries, such as depreciation, because they have no effect on cash. LO 7 Identify sources of information for a statement of cash flows. Indirect Method Net Income Net Cash Flow from Operating Activities—Indirect Versus Direct Method LO 7 Identify sources of information for a statement of cash flows. Net Cash Flow from Operating Activities—Indirect Versus Direct Method Under the Direct Method, companies adjust each item in the income statement from the accrual basis to the cash basis. Example line items found in the operating section: Cash receipts from customers (see E23-5) Cash payments to suppliers (see E23-4 to follow) Cash payments for operating expenses (see E23-5) Cash payments for income taxes (see E23-5) BE 23-4 Azure Corporation’s financial statements for 2008, contained the following condensed information (some facts added). Calculate “Cash Payments to Suppliers.” BE23-4 (Direct Method) LO 7 Identify sources of information for a statement of cash flows. BE23-4 (Direct Method) LO 7 Identify sources of information for a statement of cash flows. BE23-4 (Direct Method) LO 7 Identify sources of information for a statement of cash flows. Direct Versus Indirect Controversy LO 7 Identify sources of inform
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