Cash Flow Statement Cheat Sheet

Cash Flow Statement Cheat Sheet - Cash Flow Statement Cheat...

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Cash Flow Statement Cheat Sheet: 1. Where does CF info come from??? a. Operating Section Items (Indirect Method): i. From Income Statement 1. Net Income 2. Depreciation and/or Amortization (non-cash expenses) 3. Gains and Losses from the sale of assets (non-cash) ii. From Balance Sheet 1. Changes in current assets and current liabilities a. Examples: change in AR, change in Inventories b. Examples: change in AP, Income Taxes Payable b. Investing Section Items: i. From LT Asset section of the Balance Sheet (possible exception: Investment Securities): 1. Example: PPE 2. Example: Purchase of stock or bond in another company 3. Example: Loans to other businesses (we are lending $ to another entity) c. Financing Section Items: i. From Stockholders Equity Section of the Balance Sheet 1. Example: Sell shares of stock 2. Example: Repurchase shares of stock 3. Example: Pay dividends ii. From LT Liabilities Section: 1. Example: Borrow money through loans, mortgages, and bonds. 2.
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This note was uploaded on 11/15/2011 for the course ACC 321 taught by Professor Staff during the Fall '08 term at Miami University.

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Cash Flow Statement Cheat Sheet - Cash Flow Statement Cheat...

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