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Financial Statements, Taxes and Cash Flows

Understand the basics of financial statements, taxes, and cash flows, including topics such as net working capital, income statement, corporate tax rates, and cash flow analysis.

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Financial Statements, Taxes and Cash Flows

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  1. Financial Statements, Taxes and Cash Flows • Financial Statements • Assets • Building $190,000 • Accumulated Depreciation - 70,000 • Liabilities • Equity • Common stock $ 287,000 Financial Statements, Taxes and Cash Flow

  2. Financial Statements, Taxes and Cash Flows • Financial Statements • Net working capital • Current assets: definition? • Current liabilities: Financial Statements, Taxes and Cash Flow

  3. Financial Statements, Taxes and Cash Flows • Financial Statements • Income statement • Revenue • When? • Expenses • When? • Depreciation: definition? • Dividends? • Net Income / Number of Shares = EPS • Trend in EPS Financial Statements, Taxes and Cash Flow

  4. Corporate Tax Rates • Calculations • Table 2.3 • Marginal tax rate Financial Statements, Taxes and Cash Flow

  5. Cash Flow • Cash Flow From Assets • Operating Cash Flow • Revenue • - Expenses • = Taxable Income • - Taxes • + Depreciation • = Operating Cash Flow Financial Statements, Taxes and Cash Flow

  6. Cash Flow • Cash Flow From Assets • Capital Spending • Ending Net Fixed Assets • - Beginning Net Fixed Assets • + Depreciation Financial Statements, Taxes and Cash Flow

  7. Cash Flow • Cash Flow From Assets • Net Working Capital • Ending Net Working Capital • - Beginning Net Working Capital • Increase in Current Assets • Increase in Current Liabilities Financial Statements, Taxes and Cash Flow

  8. Cash Flow • Cash Flow From Assets = Cash Flow to Creditors and Stockholders • Creditors • Decrease in Notes Payable + Interest Expense • Stockholders • Decrease in Common Stock + Dividends Financial Statements, Taxes and Cash Flow

  9. Financial Statements, Taxes and Cash Flow

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