Fundamental Financial Accounting Concepts Fourth Edition by Edmonds, McNair, Milam, Olds PowerPoint ® presentation by J. Lawrence Bergin Chapter 12 Statement of Cash Flows Purpose of the Statement of Cash Flows To show how the business acquired its cash during the current year
By benjaminAgenda Review Accrual Basis Income Statements Importance of Cash Flow Preparation of Statement of Cash Flows Interpretation of Statement of Cash Flows Accrual accounting has two principal components:
By janaLinda Dufresne, CPA Dufresne & Associates, CPA, PA GNP Services, CPA, PA linda@dufresnecpas.com. Steps to Understanding SOCF. What entities must provide the SOCF? What guidance is applicable? Where to get information? How to adjust from accrual to cash basis?
By RoyLaurisAgenda. Review Accrual Basis Income Statements Importance of Cash Flow Preparation of Statement of Cash Flows Interpretation of Statement of Cash Flows. Accrual accounting has two principal components:
By LeoInternal Service Funds. Chapter 11. Understand nature and usage. Understand applicable accounting principles. Understand pricing policies and methods. Prepare basic journal entries. Prepare financial statements. Understand unique aspects of self-insurance funds.
By bernadThe Statement of Cash Flows. Key Points. The structure and format of the statement of cash flows. Cash flows from operating, investing, and financing activities.
By taviCash Flows and Financial Analysis. Chapter 3. © 2003 South-Western/Thomson Learning. Financial Information—Where Does It Come From, etc . Financial information is the responsibility of management Created by within-firm accountants
By amoraINTRODUCTION TO SHORT-TERM LIQUIDITY ANALYSIS. Chapter 8. CHAPTER 8 OBJECTIVES. Define liquidity and explain its role in financial statement analysis. Relate financing and investing decisions to the elements of the balance sheet.
By haniMercy College Accounting and Budgeting for the Human Resource Professional HR530 Distance Learning Dr. Norman Foy, CMA, CFM, SPHR. Selected Slides for use with Course Materials. Differing Perspectives. Financial Accounting Managerial Accounting Tax Accounting. Basic Accounting Principles.
By lizinaTHE STATEMENT OF OWNER EQUITY. EXAMINES CHANGES IN OWNER EQUITY IN THREE CATEGORIES: 1) RETAINED EARNINGS AND CONTRIBUTED CAPITAL 2) PERSONAL NET WORTH 3) CHANGE IN VALUATION EQUITY.
By veataREVIEW OF ACCOUNTING (Chapter 2). Financial Statements Balance Sheet Income Statement Statement of Cash Flows Free Cash Flow Corporate Taxes Individual Taxes. Cash Marketable Securities Accounts Receivable Inventory Total Current Assets Investments Plant & Equipment
By shatequeCash Receipts. Cash Payments. From sale of goods and services to customers. To suppliers. To employees. For operating exp. From receipts of interest and dividends . For interest. For taxes. Konsep Statement of Cash Flow dengan Menggunakan Metode Direct. Cash flow from operations.
By adamdanielChapter 13. Statement of Cash Flows. Objectives of this Chapter. I. Identify business activities which can generate or use cash. 2.Differentiate income flows from cash flows of operating activities. 3. Introduce the content and the usefulness of the statement of cash flows.
By tacyModule 2: Statement of Cash Flows. ACG 2071 Created by M. Mari. Statement of Cash Flows. Purpose: Reports a firm’s major cash inflows and outflows for a period.
By adaModule 1: Framework for Analysis and Valuation. Business Activities. Financial Accounting Information: Demand & Supply. Demand for financial accounting information extends to numerous users that include: Managers and employees Investment analysts and information intermediaries
By brandieChapter 13 – Statement of Cash Flows: Another Look. FINANCIAL ACCOUNTING AN INTRODUCTION TO CONCEPTS, METHODS, AND USES 10th Edition. Clyde P. Stickney and Roman L. Weil. Learning Objectives.
By nekaImmunization Services. DR. KANUPRIYA CHATURVEDI DR .S.K. CHATURVEDI. Objectives. Describe what comprises routine immunization services Components Activities within components Role of a Plan of Action. What is “routine immunization”. No standard definition Hard to define
By annoraBUM Markets A.Ş. Cash Flow Statement. Comparative Balance Sheet. Property, plant & Equipment. Intangible Assets. Marketable Securities. Cash Flows from Operating Activities. Cash Flows from Investing Activities. Cash Flows from Financing Activities.
By tanginikaStatement 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.”
By sevitaThe function of education is to teach one to think intensively and to think critically... Intelligence plus character – that is the goal of true education . — Martin Luther King Jr., American civil rights leader (1929-1968). THE PURPOSE OF ACCOUNTING. FINANCIAL INFORMATION ABOUT A BUSINESS
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