Lec 11_08 - The Statement of Cash Flows I. Overview of...

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The Statement of Cash Flows II. Indirect Method of Preparation and Presentation I. Overview of Statement of Cash Flows a “transactions” approach III. Direct Method of Preparation
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Preferred stock, Treasury stock, Stock Dividends, and Cash Flow Statements
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Preferred Stock Preferred Stock - We work with assumption that in any year you have to pay Preferred Stock before you can pay common stock. Cumulative Preferred Stock--Means you have to make up the previous unpaid dividends before you pay any new dividends. Non-Cumulative Preferred Stock--Means you do not have to pay dividends in arrears.
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Preferred Stock Problems E11-8 E11-18
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Treasury Stock What is it? How do you account for it? Treasury Stock xxx Cash xxx Sell it back greater than or less than what you purchased GREATER CASH YYY TREASURY STOCK YYY PAID IN CAPITAL IN EXCESS OF PAR
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PROBLEMS E11-9 E11-16 P11-5 E11-20 E11-26
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Remember the way we view a business Raises Capital Invests Capital Earns Return Reinvests Pays Dividend { { External Financing Liabilities and Contributed Capital Internal Financing Retained Earnings Investment Assets
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The Statement of Cash Flows is a list of the firm’s sources and uses of cash for the accounting period. The statement is broken up into three sections:
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Lec 11_08 - The Statement of Cash Flows I. Overview of...

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