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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
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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
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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
_
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