tailieunhanh - Lecture Accounting: Tools for business decision making (5th edition): Chapter 12 - Kimmel, Weygandt, Kieso

Chapter 12 - Statement of cash flows. After completing this unit, you should be able to: Discuss the usefulness and format of the statement of cash flows, prepare a statement of cash flows using the indirect method, use the statement of cash flows to evaluate a company. | STATEMENT OF CASH FLOWS Accounting, Fifth Edition 12 After studying this chapter, you should be able to: Indicate the usefulness of the statement of cash flows. Distinguish among operating, investing, and financing activities. Explain the impact of the product life cycle on a company’s cash flows. Prepare a statement of cash flows using the indirect method. Use the statement of cash flows to evaluate a company. Learning Objectives Preview of Chapter 12 Accounting Fifth Edition Kimmel Weygandt Kieso LO 1 Indicate the usefulness of the statement of cash flows. Provides information to help assess: Entity’s ability to generate future cash flows. Entity’s ability to pay dividends and obligations. Reasons for difference between net income and net cash provided (used) by operating activities. Cash investing and financing transactions during the period. Usefulness and Format Usefulness of the Statement of Cash Flows Classification of Cash Flows LO 2 Distinguish among operating, investing, and financing activities. Usefulness and Format Income Statement Items Operating Activities Changes in Investments and Long-Term Asset Investing Activities Changes in Long-Term Liabilities and Stockholders’ Equity Financing Activities Usefulness and Format LO 2 Distinguish among operating, investing, and financing activities. Illustration 12-1 Typical receipt and payment classifications Classification of Cash Flows Usefulness and Format LO 2 Distinguish among operating, investing, and financing activities. Illustration 12-1 Typical receipt and payment classifications Classification of Cash Flows Direct issuance of common stock to purchase assets. Conversion of bonds into common stock. Direct issuance of debt to purchase assets. Exchanges of plant assets. Companies report noncash activities in either a separate schedule (bottom of the statement) or separate note to the financial statements. Usefulness and Format LO 2 Distinguish among operating, investing, and financing activities. . | STATEMENT OF CASH FLOWS Accounting, Fifth Edition 12 After studying this chapter, you should be able to: Indicate the usefulness of the statement of cash flows. Distinguish among operating, investing, and financing activities. Explain the impact of the product life cycle on a company’s cash flows. Prepare a statement of cash flows using the indirect method. Use the statement of cash flows to evaluate a company. Learning Objectives Preview of Chapter 12 Accounting Fifth Edition Kimmel Weygandt Kieso LO 1 Indicate the usefulness of the statement of cash flows. Provides information to help assess: Entity’s ability to generate future cash flows. Entity’s ability to pay dividends and obligations. Reasons for difference between net income and net cash provided (used) by operating activities. Cash investing and financing transactions during the period. Usefulness and Format Usefulness of the Statement of Cash Flows Classification of Cash Flows LO 2 Distinguish among operating, investing, and

• Kế toán - Kiểm toán
• Cash flows
• Statement of cash flows
• Financial Statements
• Making business decision
• Business decision tool
• Lecture Accounting
• The prediction of future operating cash flows
• Accrual based and cash based accounting information
• Empirical evidence from Vietnam
• Forecasting cash flows
• Address econometric issues
• Making Capital Investment Decisions
• Capital Budgeting and Cash Flows
• Incremental Cash Flows
• Pro Forma Financial Statements
• Operating Cash Flows Replacement Decisions
• Discounted Cash Flow Analysis
• Significant non cash activities
• Accounting principles
• Lecture Accounting principles
• Nguyên lý kế toán
• Cash flow restatements
• Cash flow misclassifications
• Negative economic
• Financial accounting
• Lecture Introduction to financial accounting
• Investing activities
• Financial reporting
• Financial information
• Financial statement analysis
• Statement format
• Intermediate accounting
• Lecture Intermediate accounting
• Sash flows revisited
• Cash equivalents
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• International Accounting Standard 7
• Foreign exchange rates
• Operating activities
• Managerial Accounting
• Lecture Managerial Accounting
• Kế toán quản trị
• Indirect method
• Discounted Cash Flow Valuation
• Multiple Cash Flows
• Multiple Equal Cash Flows
• Comparing Rates
• Loan Types
• Loan Amortization
• Ho Chi Minh Stock Exchange
• Fixed Effects Model
• Balance sheet
• Kế toán tài chính
• Fundamentals of financial accounting
• Classifying cash flows
• Evaluating cash flows
• Process costing
• Standard costing systems
• Cost analysis
• What the numbers mean
• Income statement
• Financial statement
• Statement of financial position
• Prediction of cash flows
• Operating among non financial
• Companies in Việt Nam
• Examine the predictive abilities
• Cash accounting based information
• Lecture Financial accounting