ch13_sp11 - BCOR 2000 Chapter 13 Statement of Cash Flows...

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BCOR 2000 – Chapter 13 Statement of Cash Flows Statement of Cash Flows
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SCF - Overview Purpose of SCF? Definition of Cash and Cash Equivalents – the change therein we are trying to describe 3 types of activities: 1.Operating Activities 2.Investing Activities 3.Financing Activities 2 Ancillary Disclosures: 1.Non-Cash investing / financing activities 2.Reconciliation (w/ Direct method)
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Investing Activities Operating Activities Financing Activities Sale of operational assets Sale of investments Collections of loans (Principal) Cash received from customers, interest, dividends Issuance of stock Issuance of bonds and notes CASH INFLOWS Business CASH OUTFLOWS Purchase of operational assets Purchase of investments Loans to others Cash paid for expenses, interest, taxes Payment of dividends Repurchase of stock Repayment of debt (Principal)
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Current  Assets Current  Liabilities Long-Term  Liabilities and  Stockholders’  Equity Long-Term  Assets Categorizing Cash Flow Activities –  Heuristic Connection to B/S Operating Activities Investing Activities Financing Activities
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ch13_sp11 - BCOR 2000 Chapter 13 Statement of Cash Flows...

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