Xem mẫu

16 ­ 1 Chapter 16 Statement of Cash Flows 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 Winston Kwok, Ph.D., CA Copyright © 2015 by McGraw­Hill Education (Asia). 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 Cash Equivalents Currency Short­term, highly liquid investments. Readily convertible into cash. Sufficiently close to maturity so that market value is unaffected by interest rate changes. 16 ­ 5 Classification of Cash Flows The Statement of Cash Flows includes the following three sections: Operating Activities Investing Activities Financing Activities ... - tailieumienphi.vn
nguon tai.lieu . vn