TAILIEUCHUNG - Issues in Financial Accounting (26)

PART III: Decision Tools. Lecture 26 Statement of Cash Flows. Learning. Learning Objectives. Objectives. 1. Describe the purpose of the statement of cash flows 2. Identify the major classifications of cash flows 3. Differentiate between net income and net cash flow from operating. activities 4. Contrast the direct and indirect methods of calculating net cash flow. from operating activities 5. Determine net cash flows from investing and financing activities 6. Prepare a statement of cash flows 7. Identify sources of information for a statement of cash flows 8. Discuss special problems in preparing a statement of cash flows 9. Explain the use of a worksheet in preparing a statement of cash Statement. Statement of. of Cash. Cash Flows. Flows. Special Problems in. Preparation of the. Statement Use of a Worksheet. Statement. Preparation Usefulness Adjustments to net Preparation of. income worksheet. Classification of cash. flows Accounts receivable Analysis of. (net) transactions. Format of statement. Other working capital Preparation of final. Steps in preparation. changes statement. Examples. Net losses. Sources of information. Significant noncash. Indirect vs. direct transactions. Section. Section 11 -- Preparation. Preparation of. of the. the. Statement. Statement of of Cash. Cash Flows. Flows Primary purpose:. To provide information about a company’s cash receipts. and cash payments during a period. Secondary objective:. To provide cash-basis information about the company’s. operating, investing, and financing activities4 LO 1 Describe the purpose of the statement of cash flows. Usefulness. Usefulness of. of the. the Statement. Statement of. of Cash. Cash Flows. Flows Provides information to help assess: 1. Entity’s ability to generate future cash flows. 2. Entity’s ability to pay dividends and meet obligations. 3. Reasons for difference between net income and net. cash flow from operating activities. 4. Cash and noncash investing and financing transactions5 LO 1 Describe the purpose of the statement of cash flows. Classification. Classification of. of Cash. Cash Flows. Flows Operating Investing Financing. Activities Activities Activities Income Changes in Changes in. Statement Investments and Long-Term. Long-Term Liabilities and. Transactions. Asset Items Stockholders’. LO 2 Identify the

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