tailieunhanh - Lecture Intermediate accounting (16th edition): Chapter 23 - Kieso, Weygandt, Warfield

Chapter 23 - Statement of cash flows. In this chapter students will be able to: Describe the purpose of the statement of cash flows, identify the major classifications of cash flows, differentiate between net income and net cash flow from operating activities,. | PREVIEW OF CHAPTER 23 Intermediate Accounting 16th Edition Kieso ● Weygandt ● Warfield Describe the usefulness and format of the statement of cash flows. Prepare a statement of cash flows. Contrast the direct and indirect methods of calculating net cash flow from operating activities. LEARNING OBJECTIVES Discuss special problems in preparing a statement of cash flows. Explain the use of a worksheet in preparing a statement of cash flows. After studying this chapter, you should be able to: LO 1 Statement of Cash Flows 23 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 activities. LO 1 STATEMENT OF CASH FLOWS Provides information to help assess: Entity’s ability to generate future cash flows. Entity’s ability to pay dividends and meet obligations. Reasons for difference between net income and net cash flow from operating activities. Cash and noncash investing and financing transactions. LO 1 Usefulness of the Statement of Cash Flows STATEMENT OF CASH FLOWS Income Statement Items Operating Activities Changes in Investments and Long-Term Asset Items Investing Activities Changes in Long-Term Liabilities and Stockholders’ Equity Financing Activities LO 1 Classification of Cash Flows STATEMENT OF CASH FLOWS ILLUSTRATION 23-1 Classification of Typical Cash Inflows and Outflows LO 1 Classification of Cash Flows ILLUSTRATION 23-1 Classification of Typical Cash Inflows and Outflows LO 1 Classification of Cash Flows The basis recommended by the FASB for the statement of cash flows is actually “cash and cash equivalents.” Cash equivalents are short-term, highly liquid investments that are both: Readily convertible to known amounts of cash, and So near their maturity that they present insignificant risk of changes in interest rates. Generally, only investments with original maturities of three months or less . | PREVIEW OF CHAPTER 23 Intermediate Accounting 16th Edition Kieso ● Weygandt ● Warfield Describe the usefulness and format of the statement of cash flows. Prepare a statement of cash flows. Contrast the direct and indirect methods of calculating net cash flow from operating activities. LEARNING OBJECTIVES Discuss special problems in preparing a statement of cash flows. Explain the use of a worksheet in preparing a statement of cash flows. After studying this chapter, you should be able to: LO 1 Statement of Cash Flows 23 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 activities. LO 1 STATEMENT OF CASH FLOWS Provides information to help assess: Entity’s ability to generate future cash flows. Entity’s ability to pay dividends and meet obligations. Reasons for difference between net income and net cash flow from .

• Kế toán - Kiểm toán
• Statement of cash flows
• Statement of cash flows
• Cash flows
• Operating activities
• Intermediate accounting
• Lecture Intermediate accounting
• Financial reporting
• Financial information
• Financial statement analysis
• Statement format
• Lecture Accounting
• Cost analysis
• What the numbers mean
• Income statement
• Significant non cash activities
• Accounting principles
• Lecture Accounting principles
• Nguyên lý kế toán
• Balance sheet
• Statement of financial position
• Financial accounting
• Lecture Introduction to financial accounting
• Financial statements
• Investing activities
• Sash flows revisited
• Cash equivalents
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• International Accounting Standard 7
• Foreign exchange rates
• Managerial Accounting
• Lecture Managerial Accounting
• Kế toán quản trị
• Indirect method
• Comprehensive income
• Nonoperating income
• Process costing
• Standard costing systems
• Financial statement
• Cash flow restatements
• Cash flow misclassifications
• Negative economic
• Lecture Financial accounting
• Direct method
• Lecture Principles of financial accounting
• Bài giảng Nguyên lý kế toán tài chính
• The Cash Flow Statement
• Reporting of cash flows
• Analyze the cash flow statement