MyLectureSlides Ch 5 Cash Flows

MyLectureSlides Ch 5 Cash Flows - 9/24/09...

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Click to edit Master subtitle style 9/24/09 Statement of Cash Flows
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9/24/09 The Statement of Cash Flows LO 6 Indicate the purpose of the statement of cash flows. One of the three basic objectives of financial reporting is “assessing the amounts, timing, and uncertainty of cash flows.”
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9/24/09 To provide relevant information about the cash receipts and cash payments of an enterprise during a period. The statement provides answers to the following questions: 1. Where did the cash come from? 2. What was the cash used for? 3. What was the change in the cash balance? Purpose of the Statement of Cash Flows Statement of Cash Flows LO 6 Indicate the purpose of the statement of cash flows.
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9/24/09 Three different activities: Operating, Content and Format The Statement of Cash Flows LO 7 Identify the content of the statement of cash flows. Investing, Financing Illustration 5-24
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9/24/09 Content and Format The Statement of Cash Flows Operating Cash inflows and outflows from operations. Investing Cash inflows and outflows from non-current assets. Financing
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MyLectureSlides Ch 5 Cash Flows - 9/24/09...

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