TAILIEUCHUNG - Lecture Fundamentals of financial accounting (3e): Chapter 12 - Phillips, Libby, Libby

Chapter 12 - Chapter 11 - Reporting and interpreting the statement of cash flows. In the previous chapters, you learned about the income statement, statement of retained earnings, and balance sheet. This chapter focuses on the fourth main financial statement - the statement of cash flows. | Copyright © 2011 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Fundamentals of Financial Accounting 3e by Phillips, Libby, and Libby. Chapter 12 Reporting and Interpreting the Statement of Cash Flows PowerPoint Authors: Susan Coomer Galbreath, ., CPA Charles W. Caldwell, ., CMA Jon A. Booker, ., CPA, CIA Fred Phillips, ., CA Chapter 12: Reporting and Interpreting the Statement of Cash Flows Operations Cash received and paid for day-to-day activities with customers, suppliers, and employees. Investing Cash paid and received from buying and selling long-term assets. Financing Cash received and paid for exchanges with lenders and stockholders. Business Activities and Cash Flows The Statement of Cash Flows focuses attention on: 12- The Statement of Cash Flows shows each major type of business activity that caused a company’s cash to increase or decrease during the accounting period. The major types of business activities are: Operations – The Statement of Cash Flows shows the cash received and paid for day-to-day activities with customers, suppliers, and employees. Investing – The Statement of Cash Flows shows cash paid and received from buying and selling long-term assets. Financing – The Statement of Cash Flows shows cash received and paid for exchanges with lenders and stockholders. Cash Checking and Savings Accounts Cash Equivalents Highly liquid short-term investments within three months of maturity. Business Activities and Cash Flows Currency 12- Part I Cash includes currency on hand. Part II Cash also includes checking accounts, savings accounts, and certain money market accounts. Part III The third component of cash is called cash equivalents. Cash equivalents are short-term, highly liquid investments that are easily converted into cash and that have very little risk of loss. An example of a cash equivalent would be a short-term Treasury Bill that is government issued, is within three months of its maturity .

• Kế toán - Kiểm toán
• Financial accounting
• Kế toán tài chính
• Fundamentals of financial accounting
• Statement of cash flows
• Classifying cash flows
• Evaluating cash flows
• Issues in financial accounting
• Financial statements
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet