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Ch 13 Statement of Cash Flows

Ch 13 Statement of Cash Flows - Ch 13 Statement of Cash...

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Ch 13 Statement of Cash Flows Definition of Cash equivalents Classification of special items (US GAAP) Interest received Cash flows from operating activities (CFO) Interest paid Cash flows from operating activities (CFO) Dividends received Cash flows from operating activities (CFO) Dividends paid Cash flows from financing activities (CFF) To Prepare Statement of Cash Flows: You will need the following: 2 comparative balance sheets Income statement for the period between the two balance sheets Additional or supplemental data Format of Statement of Cash Flows Name of entity Statement of Cash Flows Period Cash Flows from Operating activities (CFO) XXX Cash flows from Investing activities (CFI) XXX Cash flows from Financing activities (CFF) XXX Net increase/(Decrease) in cash XXX Add: Beginning cash XXX Ending cash XXX Schedule of Significant Non-Cash Investing and Financing activities Examples Purchase of assets with a note or mortgage payable Purchase of assets by issuing stock Issuing stock to pay off debt
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