Accounting Principles
Chapter Outline
Usefulness of the Statement of Cash Flows
Classification of Cash Flows
Classification of Cash Flows
Classification of Cash Flows
Classification of Cash Flows
Significant Noncash Activities
Format of the Statement of Cash Flows
Slide 10
DO IT! 1 Classification of Cash Flows
Preparing the Statement of Cash Flows—Indirect Method
Indirect Method
Indirect Method
Indirect Method
Indirect and Direct Methods
Indirect Method
Slide 18
Slide 19
Indirect Method
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
DO IT! 2a Cash from Operating Activities
DO IT! 2a Cash from Operating Activities
Step 2: Investing and Financing Activities
Step 2: Investing and Financing Activities
Step 2: Investing and Financing Activities
Step 2: Investing and Financing Activities
Step 2: Investing and Financing Activities
Step 2: Investing and Financing Activities
Slide 43
Step 2: Investing and Financing Activities
Step 2: Investing and Financing Activities
Step 2: Investing and Financing Activities
Slide 47
Step 2: Investing and Financing Activities
Step 3: Net Change in Cash
Analyzing the Statement of Cash Flows
Free Cash Flow
Appendix 17A Statement of Cash Flows—Direct Method
Step 1: Operating Activities
Slide 54
Slide 55
Slide 56
Direct Method
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 1: Operating Activities
Step 2: Investing and Financing Activities
Step 2: Investing and Financing Activities
Step 2: Investing and Financing Activities
Step 2: Investing and Financing Activities
Slide 69
Step 3: Net Change in Cash
Appendix 17B Worksheet Indirect Method
Slide 72
Appendix 17C T-Account Approach
Slide 74
Copyright