chapter 11- statement of cash flow for WebCT0

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

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1 BUSI 1004 INTRODUCTION TO FINANCIAL  ACCOUNTING Chapter 11- The Statement of Cash Flow
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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
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Agenda Introduction Cash flow from operating activities Direct Method Indirect Method Cash flow from investing activities Cash flow from financing activities 3
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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
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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
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6 - Walmart
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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)
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