年度中级财务报表及会计管理知识学.pptxVIP

Financial StatementsChapter 15Intermediate Accounting12th EditionKieso, Weygandt, and Warfield Learning ObjectivesExplain the uses and limitations of a balance sheet.Prepare a classified balance sheet using the report and account formats.Understand the uses and limitations of an income statement.Prepare a multiple-step income statement.Understand the usefulness of the statement of cash flows.Identify the major classifications of cash flows.Prepare a statement of cash flows.Financial StatementsIntroduc-tion Balance SheetIncome StatementStatement of Cash FlowsStatement of changes in OENotesType