Chapter 14 The Statement of Cash Flows

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Table of Contents Chapter 14 The Statement of Cash Flows LEARNING OBJECTIVES LEARNING OBJECTIVES (continued) LEARNING OBJECTIVES (continued) Overview of the Statement of Cash Flows The Statement of Cash Flows Cash and Cash Equivalents Discussion Purposes of the Statement of Cash Flows Purposes of the Statement of Cash Flows Internal Uses of the Statement of Cash Flows External Uses of the Statement of Cash Flows Discussion Classification of Cash Flows Operating Activities Operating Activities Investing Activities Investing Activities Financing Activities Financing Activities Financing Activities PPT Slide Noncash Investing and Financing Transactions Discussion Analyzing the Statement of Cash Flows Cash-Generating Efficiency Cash-Generating Efficiency PPT Slide PPT Slide Free Cash Flow Discussion The Indirect Method of Preparing the Statement of Cash Flows The Indirect Method of Preparing the Statement of Cash Flows Determining Cash Flows from Operating Activities Direct Method Indirect Method PPT Slide Adjustments to Depreciation Adjustments to Gains and Losses Adjustments to Changes in Current Assets Adjustments to Changes in Current Assets Adjustments to Changes in Current Liabilities Adjustments to Changes in Current Liabilities Effects of Items on the Income Statement That Do Not Affect Cash Flows Adjustments for Increases and Decreases in Current Assets Adjustments for Increases and Decreases in Current Liabilities Discussion Determining Cash Flows from Investing Activities Cash Flows from Investing Activities Investments PPT Slide Plant Assets Accounting for Plant Assets Accounting for Plant Assets PPT Slide Determining Cash Flows from Financing Activities Cash Flows from Financing Activities PPT Slide Common Stock PPT Slide PPT Slide Discussion A. Compiling the Statement of Cash Flows Discussion Answers in Red Preparing the Work Sheet The Work Sheet Approach Analyzing the Changes in Balance Sheet Accounts Discussion A. The Direct Method of Preparing the Statement of Cash Flows Cash Receipts from Sales Accounts Receivable Accounts Receivable Cash Payments for Purchases Cash Payments for Purchases and Cost of Goods Sold Relationships Between Cash Payments for Purchases and Cost of Goods Sold Cash Payments for Operating Expenses Changes in Prepaid Expenses Changes in Accrued Liabilities Expenses That Do Not Require a Current Outlay of Cash Cash Payments for Operating Expenses Cash Payments for Income Taxes Cash Payments for Income Taxes Discussion PPT Slide PPT Slide PPT Slide

Author: Needles & Powers