tailieunhanh - Lecture Introduction to managerial accounting: Chapter 13 - Folk, Garrison, Noreen

After studying Chapter 13, you should be able to: Know how to classify changes in noncash balance sheet accounts as sources or uses of cash; state the general rules for determining whether transactions should be classified as operating activities, investing activities, or financing activities; prepare a statement of cash flows using the indirect method to determine the net cash provided by operating activities. | Chapter13 “How Well Am I Doing?” Statement of Cash Flows Purpose of the Statement of Cash Flows Helps the reader assess . . . a firm’s ability to generate cash. a firm’s ability to pay dividends and meet its obligations. the reasons for differences between net income and cash provided from operations. the effect of cash and noncash investing and financing activities during the period. Definition of Cash The term cash on the statement of cash flows refers broadly to both currency and cash equivalents. Cash Treasury Bills Commercial Paper Money Market Funds Currency and Bank Accounts Constructing the Statement of Cash Flows Net Cash Flows for a Period Net Income Dividends Paid to Stockholders Changes in Noncash Assets Changes in Liabilities Changes in Capital Stock Assets = Liabilities + Stockholders’ Equity Constructing the Statement of Cash Flows *Contra asset accounts follow the rules for liabilities Let’s prepare a simplified Statement of Cash Flows for Matrix, Inc. based the the information shown on the next slide. Simplified Statement of Cash Flows Full-Fledged Statement of Cash Flows Three Sections of the Statement Operating Activities Includes those activities that enter into the determination of net income. Operating activities: Net income Changes in current assets Changes in noncurrent assets that affect net income (depreciation and amortization). Changes in noncurrent liabilities that affect income Operating Activities Change in Account Balance during Period Increase Decrease Current Subtract from Add to Noncash Assets net income net income Current Add to Subtract from Liabilities net income net income Changes in current assets and current liabilities imply changes in cash, as indicated below. Investing Activities Changes in noncurrent assets that are not included in net income. Acquiring or selling property, plant, and equipment. Acquiring or selling securities held for long-term investment. Lending money to another entity. Financing Activities Includes . | Chapter13 “How Well Am I Doing?” Statement of Cash Flows Purpose of the Statement of Cash Flows Helps the reader assess . . . a firm’s ability to generate cash. a firm’s ability to pay dividends and meet its obligations. the reasons for differences between net income and cash provided from operations. the effect of cash and noncash investing and financing activities during the period. Definition of Cash The term cash on the statement of cash flows refers broadly to both currency and cash equivalents. Cash Treasury Bills Commercial Paper Money Market Funds Currency and Bank Accounts Constructing the Statement of Cash Flows Net Cash Flows for a Period Net Income Dividends Paid to Stockholders Changes in Noncash Assets Changes in Liabilities Changes in Capital Stock Assets = Liabilities + Stockholders’ Equity Constructing the Statement of Cash Flows *Contra asset accounts follow the rules for liabilities Let’s prepare a simplified Statement of Cash Flows for Matrix, Inc. based the the .

• Kế toán - Kiểm toán
• Managerial accounting
• Systems design
• Lecture Managerial accounting
• Business environment
• Cash flows
• Financing activities
• 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
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
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• 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