chapter4 - Chapter 4: The Cash flow statement n What does...

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Chapter 4: The Cash flow statement n What does the cash flow statement tell us? n Structure of the CF statement n Direct and indirect cash flow n Cash flow statement formats n Cash flow links to the BS and IS
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What does the Cash flow statement tell us? n cash flow includes not only cash in hand but also deposits and overdrafts, repayable on demand with any bank or other financial institution. n the cash flow statement lists the inflows and outflows of cash for a period n the preparation of a cash flow statement is not a legal requirement, but an accounting requirement for all reporting entities to give a true and fair view of their financial position, unless specifically exempted. n there is only one standard format for the cash flow statement.
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the cash flow statement is directly related to both the profit and loss account and the balance sheet and the links between them may be quantified and reconciled the preparation of the cash flow statement is a highly objective exercise, in which all the headings and amounts are cash based and therefore easily measured the cash flow generated during an accounting period is a matter of fact. What Does The Cash Flow Statement Tell Us? (2) What Does The Cash Flow Statement Tell Us? (2)
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Structure of the Cash Flow statement n Main elements of the cash flow statement n Cash inflows and cash outflows
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The Main Elements Of The Cash Flow Statement The Main Elements Of The Cash Flow Statement
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The Main Elements Of The Cash Flow Statement (2) The Main Elements Of The Cash Flow Statement (2)
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This note was uploaded on 09/14/2010 for the course ACCOUNTING 311 taught by Professor Peter during the Summer '10 term at St. Louis CC.

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chapter4 - Chapter 4: The Cash flow statement n What does...

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