Lecture Financial accounting (8/e): Chapter 12 - Robert Libby, Patricia A. Libby, Daniel G. Short-Tai Chinh - Ngan Hang

Chapter 12 - Statement of cash flows. After studying this chapter, you should be able to: Classify cash flow statement items as part of net cash flows from operating, investing, and financing activities; report and interpret cash flows from operating activities using the indirect method; analyze and interpret the quality of income ratio. Chapter12statementofCashFlowsPowerPoint Authors:Susan Coomer Galbreath, Ph.D., CPACharles W Caldwell, D.B.A., CMAJon A. Booker, Ph.D., CPA, CIACynthia J. Rooney

Category Tài liệu Tài Chính - Ngân Hàng

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Created date 8/30/2018 5:45:08 AM +00:00

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Tải Lecture Financial accounting (8/e): Chapter 12 - R... (.pdf)

Chapter

12

statement

of

Cash

Flows

PowerPoint Authors:

Susan Coomer Galbreath, Ph.D., CPA

Charles W Caldwell, D.B.A., CMA

Jon A. Booker, Ph.D., CPA, CIA

Cynthia J. Rooney, Ph.D., CPA

McGraw­Hill/Irwin

Copyright © 2014 by The McGraw­Hill Companies, Inc. All rights reserved.

Understanding

the

Business

Positive

cash

flows

permit

a

company

to

.

.

.

Take

Pay

dividends to

owners.

advantage

Expand its

operations

.

of

market

Replace

opportunities.

needed

assets.

Wall

Street

analysts

consider

cash

flow

an

important

indicator

of

a

company’s

financial

health.

12-2

Classifications

of

the

Statement

of

Cash

Flows

Cash

Equivalents

Cash

Currency

Short-term,

highly

liquid

investments.

Readily

convertible

into

cash.

So

near

maturity

that

market

value

is

unaffected

by

interest

rate

changes

(i.e.,

original

maturities

of

less

than

3

months).

12-3