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510chapter5fall2009afterclass10202009

510chapter5fall2009afterclass10202009 - Chapter 5 Balance...

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Unformatted text preview: Chapter 5: Balance Sheet and Statement of Cash Flows What’s I mportant • Usefulness/ limitations of balance sheet • How elements are classified in the balance sheet • Balance sheet format • Techniques of disclosure • Purpose/ content/ format of statement of cash flows less equals Cash Receipts Fr om sale of goods and ser vices to customer s Fr om r eceipts of inter est and dividends Cash Payments To supplier s To employees For oper ating exp For inter est For taxes Cash flow fr om oper ations Direct Method: Concept Direct Method: Concept • From sales of goods or services • From returns on loans (interest) and returns on equity securities (dividends) • To suppliers for inventory • To employees for services • To government for taxes • To lenders for interest • To others for I nflows Outflows Direct Method: Operating Activities Direct Method: Operating Activities Cash flows from operating activities: Cash receipts (individually): I nflows $ XXX Cash payments to suppliers (separately): outflows ($ XXX) Net cash flow from operating activities $ XXX Cash flows fr om investing activities : (List of individual...
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510chapter5fall2009afterclass10202009 - Chapter 5 Balance...

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