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Acct 2301-Ch 13 - Spring 20090 (1)

Acct 2301-Ch 13 - Spring 20090 (1) - Chapter 13 Statement...

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Chapter 13 Statement of Cash Flows Adapted from Fundamental Cornerstones of Managerial Accounting Heitger, Mowen and Hansen (2008)
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Details the sources and uses of cash Provides information not shown on the other three financial statements Required for all firms registered with the U.S. Securities and Exchange Commission (SEC) 2 Statement of Cash Flows
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Currency Cash equivalents Highly liquid investments Examples: Treasury bills Money market funds Commercial paper Treated as cash for the statement of cash flows 3 Definition of Cash
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Activities which increase cash Referred to as “Cash Inflows” 4 Sources and Uses of Cash Sources of Cash Uses of Cash Activities which decrease cash Referred to as “Cash Outflows”
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Retirement of long- term debt Treasury stock purchases Payment of dividends 5 Classification of Cash Flows Sources of Cash Uses of Cash Operating Activities Collection of sales revenue Payment of operating expenses
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