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Chapter 11 - Statement of cash flows. After studying this chapter, you should be able to: Indicate the primary purpose 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; | John Wiley & Sons, Inc. Prepared by Karleen Nordquist The College of St. Benedict. and St. John’s University. with contributions by Dr. Jessica J. Frazier and Philip Li. Eastern Kentucky University . Managerial Accounting Weygandt, Kieso, & Kimmel Chapter 11 Statement of Cash Flows After studying this chapter, you should be able to: 1 Indicate the primary purpose of the statement of cash flows. 2 Distinguish among operating, investing, and financing activities. 3 Explain the impact of the product life cycle on a company’s cash flows. 4 Prepare a statement of cash flows using one of two approaches: (a) the indirect method or (b) the direct method. 5 Use the statement of cash flows to evaluate a company. Chapter 11 Statement of Cash Flows Preview of Chapter 11 The Statement of Cash Flows: Purpose and Format Purpose Classifications Significant Noncash Activities Format Corporate Life Cycle Usefulness Preparation STATEMENT OF CASH FLOWS Preview of Chapter 11 Section 1: Indirect | John Wiley & Sons, Inc. Prepared by Karleen Nordquist The College of St. Benedict. and St. John’s University. with contributions by Dr. Jessica J. Frazier and Philip Li. Eastern Kentucky University . Managerial Accounting Weygandt, Kieso, & Kimmel Chapter 11 Statement of Cash Flows After studying this chapter, you should be able to: 1 Indicate the primary purpose of the statement of cash flows. 2 Distinguish among operating, investing, and financing activities. 3 Explain the impact of the product life cycle on a company’s cash flows. 4 Prepare a statement of cash flows using one of two approaches: (a) the indirect method or (b) the direct method. 5 Use the statement of cash flows to evaluate a company. Chapter 11 Statement of Cash Flows Preview of Chapter 11 The Statement of Cash Flows: Purpose and Format Purpose Classifications Significant Noncash Activities Format Corporate Life Cycle Usefulness Preparation STATEMENT OF CASH FLOWS Preview of Chapter 11 Section 1: Indirect Method Determining Net Increase/ Decrease in Cash Determining Net Cash Provided/ Used by Operating Activities Determining Net Cash Provided/ Used by Investing and Financing Activities Summary of Indirect Method STATEMENT OF CASH FLOWS Preview of Chapter 11 Section 2: Direct Method Determining Net Increase/ Decrease in Cash Determining Net Cash Provided/ Used by Operating Activities Determining Net Cash Provided/ Used by Investing and Financing Activities STATEMENT OF CASH FLOWS Preview of Chapter 11 Using Cash Flows to Evaluate a Company Free Cash Flow Capital Expenditure Ratio Assessing Liquidity, Solvency, and Profitability STATEMENT OF CASH FLOWS Indicate the primary purpose of the statement of cash flows. Study Objective 1 The Primary Purpose of the Statement of Cash Flows The primary purpose of the statement of cash flows is to provide information about cash receipts, cash payments, and the net change in cash resulting from the operating, investing, and financing activities of a .
