Intermediate Accounting
Learning Objectives
Preview of Chapter 23 (1 of 2)
Preview of Chapter 23 (2 of 2)
Slide 5
Statement of Cash Flows Purpose and Objective
Slide 7
Statement of Cash Flows Classification of Cash Flows
Classification of Cash Flows Operating Cash Flows
Slide 10
Classification of Cash Flows Cash Equivalents
Classification of Cash Flows Company Product Life Cycle
Statement of Cash Flows Format of the Statement of Cash Flows
Statement of Cash Flows Illustration
Learning Objective 2 Prepare a Statement of Cash Flows
Preparation of Statement of Cash Flows
Illustrations—Tax Consultants Inc. Scenario
Illustrations—Tax Consultants Inc. Sources of Information
Illustrations—Tax Consultants Inc. Step 1
Illustrations—Tax Consultants Inc. Step 2
Illustrations—Tax Consultants Inc. Step 2 Illustration
Illustrations—Tax Consultants Inc. Analyze Accounts Receivable
Slide 23
Illustrations—Tax Consultants Inc. Analyze Accounts Payable
Tax Consultants Inc. Step 3
Slide 26
Illustrations—Tax Consultants Inc. Year 2 Information
Slide 28
Illustrations—Tax Consultants Inc. Year 3
Slide 30
Sources of Information for the Statement of Cash Flows
Indirect Method—Additional Adjustments
Slide 33
Net Cash Flow from Operating Activities—Direct Method
Net Cash Flow from Operating Activities—Direct Method Formulas
Slide 36
Slide 37
Slide 38
Slide 39
Special Problems in Statement Preparation
Adjustments to Net Income (1 of 4)
Adjustments to Net Income (2 of 4)
Adjustments to Net Income (3 of 4)
Adjustments to Net Income (4 of 4)
Special Problems 1
Accounts Receivable (Net) Alternative 1
Accounts Receivable (Net) Alternative 2
Accounts Receivable (Net) (1 of 2)
Accounts Receivable (Net) (2 of 2)
Special Problems 2 Other Working Capital Changes
Special Problems 2 Net Losses
Special Problems 2 Significant Noncash Transactions
Slide 53
Use of a Worksheet
Slide 55
I F R S Insights Similarities
I F R S Insights Differences
I F R S Insights Differences Continued
I F R S Insights On The Horizon
I F R S Insights IFRS Self-Test Questions 1 of 10
I F R S Insights IFRS Self-Test Questions 2 of 10
I F R S Insights IFRS Self-Test Questions 3 of 10
I F R S Insights IFRS Self-Test Questions 4 of 10
I F R S Insights IFRS Self-Test Questions 5 of 10
I F R S Insights IFRS Self-Test Questions 6 of 10
I F R S Insights IFRS Self-Test Questions 7 of 10
I F R S Insights IFRS Self-Test Questions 8 of 10
I F R S Insights IFRS Self-Test Questions 9 of 10
I F R S Insights IFRS Self-Test Questions 10 of 10
Copyright