\ub610\ub294 \uc790\uae08 \uc0ac\uc6a9 \ubd80\ucc44 or a use of funds A decrease in liability or owners equity account

또는 자금 사용 부채 or a use of funds a

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또는 자금 사용 . 부채
or a use of funds. A decrease in liability or owner's equity account represents a use of funds, and an increase in these accounts represents a source of funds. A decrease in asset is a source of funds, while an increase is a use of funds. 또는 소유자의 지분 계정 자금 사용 및 이러한 계정의 증가를 나 타냅 니다 자금의 원 을 나 타냅 니다 . 자산의 소는 자금의 원 입니다 . 증가는 자금의 사용입니다 . Previous Question Question 1 of 2Next Question
Statement of Sources and Uses of Funds Builder Use the balance sheets provided to create a Statement of Sources and Uses of Funds for Hipzone Inc. Remember, the basic rules for creating a Statement of Sources and Uses are: A decrease in a liability or owners' equity account represents a use of funds, and an increase in these accounts represents a source of funds. A decrease in an asset account is a source of funds, while an increase is a use of funds. Changes in cash are ignored. Accounts with no change during the year are also ignored. HINT: The "Net Changes in Cash" as well as "Cash Balance Beginning of Year" and "Cash Balance End of Year" on the Statement of Sources and Uses should match the Cash line on the Balance Sheet. While doing the exercise, notice that when dragging selected items to the Statement of Sources and Uses of Funds below, only amounts under the "Change" column of the balance sheets will be transferred.
Look above to see the color-highlighted items to see which were not correctly classified. Sources of funds include : Furniture & Equipment, net, Accrued Expenses, and Retained Earnings Uses of funds include : Accounts Receivable, Accumulated Project Costs, Prepaid Expenses, and Accounts Payable Accounts not used in creating the Statement of Sources and Uses include : Cash (because it is never used in creating this Statement) as well as Software, Note Payable, and Common Stock (because each of those accounts had no change during the year). How to determine the Uses of Funds : Because Accounts Receivable increased, it means Hipzone is owed more money rather than having received more money, so this increase represents a use of funds. Because Prepaid Expenses increased, it means Hipzone spent more money on prepayments, so this increase represents a use of funds. The same is true for all current assets, so the increase in Accumulated Project Costs also represents a use of funds. The opposite is true for current liabilities. Because Accounts Payable decreased, it means Hipzone paid off these obligations in excess of incurring additional obligations, so this decrease represents a use of funds. How to determine the Sources of Funds : Because Furniture & Equipment, net, decreased, it means either there was a disposal or just an increase in accumulated depreciation. Either way, this decrease represents a source of funds. Because Accrued Expenses increased, it means that Hipzone has more obligations that it hasn't yet paid, meaning more money still in Hipzone's accounts. So this increase represents a source of funds.

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