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Statement of Cash Flows Chapter 13 PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA McGraw-Hill/Irwin Copyright©2012TheMcGraw-Hill Companies,Inc. Purpose of the Statement Provides information about the cash receipts and cash payments of a business entity during the accounting period. Helps investors with questions about the company’s • Ability to generate positive cash flows. • Ability to meet its obligations and to pay dividends. • Reasons for difference between net income and net cash flows from operating activities. • Need for external financing. • Investing and financing transactions for the period. 13­2 13­3 Classification of Cash Flows The Statement of Cash Flows must include the following three sections: • Cash Flows from Activities • Cash Flows from • Cash Flows from Activities Operating Investing Activities Financing 13­4 Operating Activities Inflows from: • Interest and dividends received • Sales to customers Outflows to: • Suppliers of merchandise and services • Employees • Lenders for interest • Governments for taxes + Cash Flows from Operating Activities _ 13­5 ... - tailieumienphi.vn
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