Mastering Cash Flow Reporting Techniques

Mar 02, 2025

170 likes | 257 Vues

Learn how to effectively report the statement of cash flows, analyze operating activities, and enhance financial reporting accuracy. This comprehensive guide covers essential concepts and practical examples.

Share Presentation

Embed Code

Link

cash flow statement
financial reporting
analysis techniques
operating activities
accuracy improvement

ogden

Télécharger la présentation

Mastering Cash Flow Reporting Techniques

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

The Statement of Cash Flows

The Statement of Cash Flows Chapter 12 Objective 1 Identify the purposes of the statement of cash flows. Basic Concepts Reports the entity’s cash flows (cash receipts and cash payments) during the period Purposes of the Statement of Cash Flows Predict future cash flows

845 views • 53 slides

The Statement of Cash Flows

Cash and Liquidity. Cash includes highly liquid marketable securities.These are items that can be converted to cash quickly without loss of value. ( Treasury bills, notes, negotiable CDs, and commercial paper.)Liquidity refers to a firm's ability to meet financial obligations when due, and the ability to fund investment opportunities. A firm's cash flow cycle significantly impacts its liquidity..

416 views • 19 slides

Statement of Cash Flows

Statement of Cash Flows. MIM 517 Fall 2010 Class 5. Statement of Cash Flows (SCF). What financial statements do we have to evaluate a firm? Income Statement Balance Sheet Statement of Cash Flows. Why do we care about cash flow?. 1) Somewhat less subject to “management”

440 views • 15 slides

The Statement of Cash Flows

ACCOUNTING CONCEPTS. CH 1: ACCT

471 views • 34 slides

Statement of Cash Flows

16. Statement of Cash Flows. Principles of Financial Accounting, 11e Reeve • Warren • Duchac. 1. Describe the cash flow activities reported in the statement of cash flows. 16-3. 1.

3.4k views • 53 slides

Statement of Cash Flows

Statement of Cash Flows. IAS 7 vs. FAS 95. versus. Same format choices and same three categories. IFRS . US GAAP. Direct or indirect format Operating Financing Investing. Direct or indirect format Operating Financing Investing. Other disclosures . IFRS. US GAAP.

497 views • 11 slides

Statement of Cash Flows

Statement of Cash Flows. “Joan and Joe: A Tale of Woe” Joe added up profits and went to see Joan, Assured of obtaining a much-needed loan. When Joe arrived, he announced with good cheer: “My firm has had an outstanding year, And now I need a loan from your bank.”

491 views • 38 slides

The Statement of Cash Flows

The Statement of Cash Flows. Chapter 14. Statement of Cash Flows. The comparative balance sheet reports financial position Shows whether cash increased or decreased Does not show why cash changed Covers a specific moment in time The statement of cash flows reports cash flows

346 views • 0 slides

The Statement of Cash Flows

11. The Statement of Cash Flows. Part One: Financial Accounting. The McGraw-Hill Companies, Inc., 1999. Sources of Cash. Slide 11-1. Operations New borrowings New stock issues Sale of property, plant, and equipment Sale of other noncurrent assets. Uses of Cash. Slide 11-2.

390 views • 23 slides

Statement of Cash Flows

Statement of Cash Flows. HKAS 7. Objective.

1.14k views • 94 slides

The Statement of Cash Flows

The Statement of Cash Flows. Cashflows Statement. Laporan Arus Kas atau Laporan Aliran Kas?. Purpose of The Statement of Cash Flows: Basic Concepts. The statement of cash flows reports the entity’s cash flows (cash receipts and cash payments) during the period.

418 views • 14 slides

Statement of Cash Flows

Statement of Cash Flows. Provides liquidity information about a firm. Broken down by firm activity areas: Operating: normal business cash flows Investing: cash flows from collecting loans, buying or selling investments, and buying or selling property, plant, and equipment

452 views • 33 slides

The Statement of Cash Flows

The Statement of Cash Flows. Chapter 12. Basic Concepts. The statement of cash flows reports the entity’s cash flows (cash receipts and cash payments) during the period. Used to be called Sources and Uses of Cash. December 31, 20x1 (a point in time). For the Year Ended December 31, 20x1

530 views • 37 slides

Reporting the Statement of Cash Flows

Chapter 16. Reporting the Statement of Cash Flows. Purpose of the Statement of Cash Flows. Where does a company spend its cash?. How does a company obtain its cash?. What explains the change in the cash balance?. Importance of Cash Flows. How did the business fund its operations?.

689 views • 41 slides

The Statement of Cash Flows

The Statement of Cash Flows. Chapter 14. Objective 1. Identify the purposes of the statement of cash flows. Statement of Cash Flows. How did a company acquire cash and how did it spend it? Why did cash increase/decrease during the period?. Purposes of the Statement of Cash Flows.

757 views • 45 slides

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS. OPERATING ACTIVITIES Direct Cash receipts from customers - Cash paid to suppliers & employees = Cash from operations or Indirect Net profit before tax (I/S) +/- non cash items +/- changes in working capital =Cash from operations FINANCING ACTIVITIES

323 views • 12 slides

The Statement of Cash Flows

The Statement of Cash Flows. Chapter 14 Exercises. Preparing the Statement of Cash Flows. In-Class Exercise (Form groups and work exercise) : Exercise No. Page E14-21 856 Cash Flows Statement- Indirect Method.

481 views • 24 slides

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS. 12. Financial Accounting, Sixth Edition. Indicate the usefulness of the statement of cash flows. Distinguish among operating, investing, and financing activities. Explain the impact of the product life cycle on a company’s cash flows.

691 views • 27 slides

The Statement of Cash Flows

C. 21. hapter. The Statement of Cash Flows. Objectives. 1. Define operating, investing, and financing activities. 2. Know the categories of inflows and outflows of cash. 3. Classify cash flows as operating, investing, or financing.

614 views • 58 slides

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS. Positive Cashflow? Liquidity, dividends? Need financing? Invested money, got financing?. Purpose of the Statement of Cash Flows. Information about the cash receipts and cash payments of during the accounting period. +. _. Operating Activities. Inflows from:

421 views • 33 slides

More Related