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16 - 1
Reporting the Statement of Cash Flows
Chapter 16
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
Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved.
16 - 2 Purpose of the Statement
of Cash Flows
How does a company obtain its
cash?
Where does a company spend its
cash?
What explains the change in the cash
balance?
16 - 3
Importance of Cash Flows
How did the business fund its
operations?
Did the business make any dividend
payments?
Does the business
have sufficient cash to pay its debts as
they mature?
Did the business borrow any funds or repay any loans?
16 - 4
Measurement of Cash Flows
Cash equivalents are…
short-term, highly liquid
investments.
readily convertible into cash. sufficiently close to maturity
so that market value is unaffected by interest rate changes.
16 - 5
C1 Classification of Cash Flows
The Statement of Cash Flows includes the following three sections:
–Operating Activities –Investing Activities –Financing Activities
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