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2004 - Ch 23 - 23-1CHAPTER 23Statement of Cash...

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Unformatted text preview: 23-1CHAPTER 23Statement of Cash FlowsASSIGNMENT CLASSIFICATION TABLETopicsQuestionsBriefExercisesExercisesProblemsCases1.Format, objectivespurpose, and source ofstatement.1, 2, 7, 8, 121, 2, 5, 62.Classifying investing,financing, and operatingactivities.3, 4, 5, 6, 16,17, 191, 2, 3, 6,7, 8, 121, 2, 101, 3, 4, 53.Direct vs. indirectmethods of preparingoperating activities.9, 204, 5, 9, 10,113, 454.Statement of cash flows—direct method.11, 13, 1483, 5, 7, 9,12, 14, 153, 4, 65.Statement of cash flows—indirect method.10, 13, 1584, 6, 8, 11,13, 16, 17,18, 201, 2, 4, 5,6, 7, 8, 926.Preparing schedule ofnoncash investing andfinancing activities.185, 7, 8, 957.Work sheet adjustments.2113218.Preparing balance sheetfrom cash flow data.1923-2ASSIGNMENT CHARACTERISTICS TABLEItemDescriptionLevel ofDifficultyTime(minutes)E23-1Classification of transactions.Simple10-15E23-2Statement presentation—indirect method.Moderate20-30E23-3Operating activities section—indirect method.Simple15-25E23-4Operating activities section—direct method.Simple20-30E23-5Operating activities section—direct method.Simple20-30E23-6Operating activities section—indirect method.Simple15-20E23-7Operating activities section—direct method.Simple15-20E23-8Schedule of net cash flow from operating activities—indirect method.Moderate20-30E23-9SCF, direct method analysis.Moderate20-30E23-10Classification of transactions.Moderate25-35E23-11SCF, indirect method.Moderate30-35E23-12SCF, direct method.Moderate20-30E23-13SCF, direct method.Moderate30-40E23-14SCF, indirect method.Moderate30-40E23-15SCF, indirect method.Moderate25-35E23-16Cash provided by operating, investing, and financing activities.Moderate20-25E23-17SCF, indirect method and balance sheet.Moderate30-40E23-18Partial SCF, indirect method.Moderate25-30E23-19Work sheet analysis of selected accounts.Moderate20-25E23-20Work sheet analysis of selected transactions.Moderate20-25E23-21Work sheet preparation.Moderate45-55P23-1SCF, indirect method.Moderate40-45P23-2SCF, indirect method.Moderate50-60P23-3SCF, direct method.Complex50-60P23-4SCF, direct method.Moderate45-60P23-5SCF, indirect method.Complex50-65P23-6SCF, indirect method, and net cash flow from operatingactivities, direct method.Moderate40-50P23-7SCF, direct and indirect methods from comparative financialstatements.Moderate30-40P23-8SCF—direct and indirect methods.Moderate30-40P23-9Statement of cash flows, indirect method, and related questions.Moderate30-40C23-1Analysis of improper SCF.Moderate30-35C23-2SCF theory and analysis of improper SCF.Moderate30-35C23-3SCF theory and analysis of transactions.Moderate30-35C23-4Analysis of transactions’ effect on SCF.Moderate20-30C23-5Purpose and elements of SCF.Complex30-40C23-6Cash flow reporting, ethics.Moderate20-3023-3ANSWERS TO QUESTIONS1.The main purpose of the statement of cash flows is to show the change in cash of a company fromone period to the next. The statement of cash flows provides information about a company’sone period to the next....
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2004 - Ch 23 - 23-1CHAPTER 23Statement of Cash...

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