TAILIEUCHUNG - Lecture Introduction to managerial accounting (6/e): Chapter 12 - Brewer, Garrison, Noreen

Chapter 12 - Statement of cash flows. This chapter explains how to classify transactions as operating, investing, or financing activities, and it explains how to create a statement of cash flows. The indirect method of determining the net cash provided by operating activities is illustrated within the chapter and the direct method is demonstrated in the appendix. | Statement of Cash Flows Chapter 12 Chapter 12: Statement of Cash Flows This chapter explains how to classify transactions as operating, investing, or financing activities, and it explains how to create a statement of cash flows. The indirect method of determining the net cash provided by operating activities is illustrated within the chapter and the direct method is demonstrated in the appendix. Statement of Cash Flows Income Statement Balance Sheet Statement of Cash Flows The statement of cash flows highlights the major activities that impact cash flows and ,hence, affect the overall cash balance. Three major financial statements are required for external reports—an income statement, a balance sheet, and a statement of cash flows. The statement of cash flows highlights the major activities that impact cash flows and, hence, affect the overall cash balance. Purpose of the Statement of Cash Flows Are cash flows sufficient to support ongoing operations? Can we pay debts? Can we pay dividends? Why is there a difference between net income and net cash flow? Will the company have to borrow money to make needed investments? The statement of cash flows can be used to answer crucial questions such as: Is the company generating sufficient positive cash flows from its ongoing operations to remain viable? Will the company be able to repay its debts? Will the company be able to pay its usual dividend? To what extent will the company have to borrow money in order to make needed investments? Why do net income and net cash flow differ? A Fundamental Principle Cash Balance = Noncash Balance Sheet Accounts This principle ensures that properly analyzing the changes in all noncash balance sheet accounts always quantifies the cash inflows and outflows that explain the change in the cash balance. The statement of cash flows is based on the principle that properly analyzing the changes in all noncash balance sheet accounts will always quantify the cash inflows and outflows that .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Financial statement
• Cash flows
• Statement of cash flows
• Cash flows
• 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
• 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