ch13 - CHAPTER 13 Chapter 13 Statement of Cash Flows...

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CH AP T E R 1 3 Chapter 13 – Statement of Cash Flows Statement of Cash Flows Learning Objectives Categorize cash activities as operating, investing, or financing. (Unit 13.1) 2. Calculate cash flows provided (used) by operating activities using the indirect method. (Unit 13.2) 3. Calculate cash flows provided (used) by investing activities. (Unit 13.3) 4. Calculate cash flows provided (used) by financing activities. (Unit 13.3) 5. Construct a statement of cash flows. (Unit 13.4) 6. Analyze a statement of cash flows. (Unit 13.4) 7. Calculate cash flows provided by operating activities using the direct method. (Appendix) Summary of End of Chapter Material Difficulty: E = Easy, M = Moderate, D = Difficult Bloom: K = Knowledge, C = Comprehension, AP = Application, AN = Analysis, S = Synthesis, E = Evaluation AACSB : A = Analytic, C = Communication, E = Ethics AICPA FN: DM = Decision modeling, RA = Risk Analysis, M = Measurement, R = Reporting, RS = Research, T = Technology AICPA PC: C = Communication, I = Interaction, L = Leadership, P = Professional demeanor, PM = Project Management, PS = Problem Solving and Decision Making, T = Technology IMA: BA = Business applications, BP = Budget Preparation, CM = Cost Management, DA = Decision Analysis, ID = Investment Decisions, PM = Performance Measurement, R = Reporting, SP = Strategic Planning Item L. O. Difficulty Level Minutes to Complete Bloom’s Taxonomy AACSB AICPA FN AICPA PC IMA Ethics Coverage GUIDED UNIT PREPARATION Unit 13.1 1 1 E 2 K C R C R 2 1 E 2 K C R C R 3 1 M 3 K,C C R C R 4 1 M 3 K,C C R C R 5 1 M 3 K,C C R C R Unit 13.2 1 2 E 2 K C R C R 2 2 D 5 C A M PS R 3 2 D 5 C A M PS R Unit 13.3 1 3 M 2 K C R C R 2 3 D 3 C A M PS R 3 4 M 2 K C R C R Unit 13.4 1 5 M 3 C A M PS R 2 6 D 3 C A R C R 3 6 D 3 C A R C R Appendix 1 7 E 3 K C R C R 2 7 M 4 C A M PS R 13-1 phot o: © jsnyd erde sign / iStoc kpho to
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Solutions for Davis & Davis, Managerial Accounting , 2 nd ed. Item L. O. Difficulty Level Minutes to Complete Bloom’s Taxonomy AACS B AICPA FN AICPA PC IMA Ethics Coverage EXERCISES 13-1 1 M 10 C A R C R 13-2 1 M 10 C A R C R 13-3 1 D 12-15 C A R C R 13-4 2 E 10-15 AP A M PS R 13-5 2 M 10-15 AP A M PS R 13-6 2 D 8-10 AN, C A M PS R 13-7 3 E 10 AP A M PS R 13-8 3 M 10 AP A M PS R 13-9 4 M 10 AP A M PS R 13-10 4 D 10 AP A M PS R 13-11 5 M 15-20 AP A M PS R 13-12 5 D 15-20 AP A M PS R 13-13 6 D 10 AN A M PS R 13-14 6 D 10-15 AN, E A M PS R 13-15 6 D 15 AN, E A M PS R 13-16 7 E 5-7 AP A M PS R 13-17 7 E 5-7 AP A M PS R 13-18 7 M 5-7 AP A M PS R 13-19 7 D 10-12 AP A M PS R 13-20 7 E 5-7 AP A M PS R 13-21 7 E 5-7 AP A M PS R 13-22 7 M 15-20 AP A M PS R PROBLEMS 13-23 2, 3, 4, 5 M 20-25 AP A M PS R 13-24 2, 3, 4, 5 M 20-25 AP A M PS R 13-25 6 D 15-20 AN A M PS R 13-26 6 D 15-20 AN A M PS R 13-27 3, 4, 5, 7 D 20-25 AP A M PS R 13-28 3, 4, 5, 7 D 20-25 AP A M PS R C&C CONTINUING CASE 13-29 1 M 10-15 AP A M PS R CASE 13-30 1, 2, 3, 4, 5, 6, 7 D 60-65 AP, AN, S A M PS R 13-2
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Chapter 13 – Statement of Cash Flows SOLUTIONS TO GUIDED UNIT PREPARATION Unit 13.1 1. A source of cash is an activity that generates a cash receipt.
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