Acct Chapter 14 - Learning Objectives ● After studying...

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Learning Objectives After studying this chapter, you should be able to: OBJ 1 Describe the cash flow activities reported in the statement of cash flows. Reporting Cash Flows Cash Flows from Operating Activities Cash Flows from Investing Activities Cash Flows from Financing Activities Example Exercise 14-1 Noncash Investing and Financing Activities No Cash Flow per Share Format of the Statement of Cash Flows OBJ 2 Prepare a statement of cash flows, using the indirect method. Preparing the Statement of Cash Flows—The Indirect Method Retained Earnings Adjustments to Net Income Example Exercise 14-2 , 14-3 , 14-4 Dividends Common Stock Bonds Payable Building Land Example Exercise 14-5 Preparing the Statement of Cash Flows OBJ 3 Prepare a statement of cash flows, using the direct method. Preparing the Statement of Cash Flows—The Direct Method Cash Received from Customers Example Exercise 14-6 Cash Payments for Merchandise Example Exercise 14-7 Cash Payments for Operating Expenses Gain on Sale of Land Interest Expense Cash Payments for Income Taxes Reporting Cash Flows from Operating Activities—Direct Method OBJ 4 Describe and illustrate the use of free cash flow in evaluating a company's cash flow. Financial Analysis and Interpretation: Free Cash Flow Example Exercise 14-8 14-1 Reporting Cash Flows Statement of Cash Flows: A summary of the cash receipts and cash payments for a
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  • Fall '14
  • verma
  • Cash Flow Statement, Generally Accepted Accounting Principles, cash flow activities

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