TAILIEUCHUNG - Lecture Managerial accounting (6th edition): Chapter 13 - Jiambalvo

Chapter 13 - Statement of cash flows. This chapter presents the following content: Need for a statement of cash flows, types of business activities, types of business activities, statement of cash flows general format, preparing the statement of cash flows,. | 1 Slide 13-2 CHAPTER 13 Statement of Cash Flows 2 Learning objective 1: Explain the need for the statement of cash flows and identify the three types of business activities presented in a statement of cash flows. Slide 13-3 Need for a Statement of Cash Flows Stakeholders want to know how a company generates and spends cash Can the company Generate enough cash to pay its wages and bills, including debt payments Generate cash in order to earn a reasonable return and pay dividends Generate enough cash to avoid bankruptcy 3 Slide 13-4 Need for a Statement of Cash Flows Cash flow is not the same as net income Under GAAP, income is calculated using the accrual method The income statement does little to inform managers and other company stakeholders of the sources and uses of cash Learning objective 1: Explain the need for the statement of cash flows and identify the three types of business activities presented in a statement of cash flows. 4 Slide 13-5 Need for a Statement of Cash Flows For

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Statement of cash flows
• Cash flows
• Operating activities
• Managerial accounting for managers
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost