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(BQ) Part 2 book "Financial & managerial accounting" has contents: Financial statement analysis; managerial accounting and cost concepts; the budgeting process, flexible budgets and performance analysis, capital investment analysis, quality management and measurement,.and other contents. | Find more at www.downloadslide.com Chapter 13 LEARNING OBJECTIVES Describe the principal purposes and concepts underlying the statement of cash flows, and identify its components and format. Use the indirect method to determine cash flows from operating activities. Determine cash flows from investing activities. Determine cash flows from financing activities. Annette Shaff/Shutterstock.com Analyze the statement of cash flows. Copyright 2013 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. Find more at www.downloadslide.com The Statement of Cash Flows Business Insight Amazon.com, Inc. Founded in 1995, Amazon.com, Inc., is now the largest online merchandising company in the world and one of the 500 largest companies in the United States. The company’s financial focus is on “long-term sustainable growth” in cash flows. Strong cash flows are critical to achieving and maintaining liquidity. If cash flows exceed the amount a company needs for operations and expansion, it will not have to borrow additional funds. It can use its excess cash to reduce debt, thereby lowering its debt to equity ratio and improving its financial position. That, in turn, can increase the market value of its stock. Amazon.com’s Financial Highlights summarize key components of the company’s statement of cash flows.1 AMAZON.COM'S FINANCIAL HIGHLIGHTS: Consolidated Statement of Cash Flows (In millions) 2011 Net cash provided by operating activities Net cash provided by (used in) investing activities Net cash provided by (used in) financing activities Foreign currency effects Increase (decrease) in cash
