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

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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