CH13 Statement of Cash Flows

CH13 Statement of Cash Flows - CH 13Statement of Cash flows...

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CH 13—Statement of Cash flows Statement of Cash Flows – reports cash receipts, cash payments, and net change in cash resulting from operating, investing, and financing activities. Types of Cash Inflows and Outflows: Operating Activities – Income statement items Cash inflows: From sale of goods or services (collections from customers) From interest received and dividends received Cash outflows: To suppliers for inventory To employees for services To government for taxes To lenders for interest To others for expenses Investing Activities – Changes in investments and long-term assets Cash inflows: From sale of property, plant, and equipment From sale of investments in debt or equity securities of other entities From collection of principal on loans to other entities Cash outflows: To purchase property, plant, and equipment To purchase investments in debt or equity securities of other entities To make loans to other entities Financing Activities – Changes in long-term liabilities and stockholders’ equity
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CH13 Statement of Cash Flows - CH 13Statement of Cash flows...

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