chapter 11- statement of cash flow for WebCT0

chapter 11- statement of cash flow for WebCT0 - 1 BUSI 1004...

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Unformatted text preview: 1 BUSI 1004 INTRODUCTION TO FINANCIAL ACCOUNTING Chapter 11- The Statement of Cash Flow Objectives Be able to read and prepare a statement of cash flow Be able to use both the direct and indirect methods of computing cash flow from operating activities Agenda Introduction Cash flow from operating activities Direct Method Indirect Method Cash flow from investing activities Cash flow from financing activities 3 Introduction- Statement of Cash Flow Format Cash flows from operating activities: Inflows $ xxx Outflows (xxx) Net cash provided (used) by operating activities $ xxx Cash flows from investing activities: Inflows xxx Outflows (xxx) Net cash provided (used) by investing activities xxx Cash flows from financing activities: Inflows xxx Outflows (xxx) Net cash provided (used) by financing activities xxx Net increase (decrease) in cash xxx Cash at beginning of year xxx Cash at end of year $ xxx Alpha inc. Statement of Cash Flow For the year ended Dec. 31 st , 2010 Introduction- Types of Business Activities Operating activities related to selling goods/services Cash received from customers Cash paid out for operating expenses (inventory purchases; supplies purchases; employees salaries) Interest received/paid Dividend received Income taxes paid Investing activities related to long-term investments (land, building, equipment, etc.) Sale/purchase of long-term assets for cash Financing raising funds (Long-term liability and Shareholders equity) Issuance/retirement of common shares for cash Issuance/retirement of long-term liability for cash Dividend paid, not just declared 6- Walmart Link Statement of cash flow/Balance sheet Current Assets (Operating) Current Assets (Operating) Noncurrent Assets (investing) Noncurrent Assets (investing) Current Liabilities (Operating) Current Liabilities (Operating) Noncurrent Liabilities (financing)...
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This note was uploaded on 01/26/2012 for the course BUSI 1004 taught by Professor Ouafasakka during the Spring '11 term at Carleton CA.

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chapter 11- statement of cash flow for WebCT0 - 1 BUSI 1004...

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