TAILIEUCHUNG - Lecture Financial accounting: Tools for business decision-making (7th edition) – Chapter 13

Chapter 13 - Statement of cash flow. This chapter include objectives: Describe the content and format of the statement of cash flows, prepare the operating activities section of a statement of cash flows using the direct method, prepare the investing and financing activities sections and complete the statement of cash flows,. | CHAPTER 13: Statement of Cash Flow LO 1: Describe the content and format of the statement of cash flows. LO 2: Prepare the operating activities section of a statement of cash flows using the direct method. LO 3: Prepare the investing and financing activities sections and complete the statement of cash flows. LO 4: Use the statement of cash flows to evaluate a company. LO 5: Prepare the operating activities section of a statement of cash flows using the direct method. (Appendix 13A) LEARNING OBJECTIVES Helps users assess: A company’s ability to generate cash What the company did with the cash This is useful in determining: Company’s ability to generate future cash flows Investing and financing transactions during the period, and effect upon capital structure Making comparisons with other companies Purpose of the Statement of Cash Flows Cash may include cash equivalents Short-term, highly liquid held for trading investments that have insignificant risk and are readily converted to cash

• Kế toán - Kiểm toán
• Financial accounting
• Lecture Financial accounting
• Financial statements
• Kế toán tài chính
• Cash flow
• Statement of cash flow
• Issues in financial accounting
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• 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