TAILIEUCHUNG - Lecture Financial accounting (10th edition): Chapter 14 - Pratt, Peters

Chapter 14 - The statement of cash flows. In this chapter students will be able to: Define cash and provide a general description of the statement of cash flows, explain how the statement of cash flows can be used, provide examples of economic consequences related to how the statement of cash flows is prepared. | 2 Chapter 14: The Statement of Cash Flows 2 3 Learning Objective 1 Define cash and provide a general description of the statement of cash flows. 4 The Statement of Cash Flows Summary of company’s transactions that involve the cash account over a period of time. Transactions are classified as: Operations Investments Financing 5 Statement of Cash Flows Required for financial statements by SFAS 95 (1987). Primary purpose is to provide relevant information about cash receipts and cash disbursements of the company during the period. Serves to complement the other financial statements. Focus is on cash flows, not income. Reconciles the balance sheet and the income statement. 6 The Definition of Cash Cash consists of coin, currency, and available funds on deposit at the bank. Negotiable instruments such as money orders, certified checks, cashier’s checks, personal checks, and bank drafts are also considered cash. Also certain cash equivalents, which include commercial paper and other .

• Kế toán - Kiểm toán
• Financial accounting
• Lecture Financial accounting
• Kế toán tài chính
• Financial statements
• Cash flows
• Statement of cash flows
• 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