... Principles of accounting Lecture 4a StatementofCash Sources and Uses Bo Ho Company Thestatementofcash sources and uses is the precursor ofthestatementofcash flows; it looks like a “random ... of accounting Fulbright Economics Teaching Program 2005-2006 Lecture 4a CashFlowsand Income The income statementandthestatementofcashflows meet the different demands for information The ... measure the results of business activities Thestatementofcashflows concerns with the net cash flow generated from business activities 7/17/2006 Nguyễn Tấn Bình Preparing theStatementofCash Flows...
... Purpose ofTheStatementofCash Flows: Basic Concepts Thestatementofcashflows reports the entity’s cashflows (cash receipts andcash payments) during the period Objective Identify the Purposes ... Statementof Retained Earnings StatementofCashFlows 12/31/x2 (a point in Balance Sheet Purposes oftheStatementofCashFlows • Thestatementofcashflows is designed to fulfill the following: ... Purposes oftheStatementofCashFlows Purposes oftheStatementofCashFlows 12/31/x1 For the Year Ended 12/31/x2 (a point in time) (a period of time) time) Income Statement Balance Sheet Statement...
... Describe the purpose ofthestatementofcashflows 16 4-49 TheStatementofCashFlows p Provides relevant information about a company’s cash receipts andcash disbursements p Helps investors and ... accrual net income and converts to cash basis 4-53 Direct and Indirect Methods ARLINGTON LAWN CARE StatementofCashFlows For the Year Ended December 31, 2006 ($ in thousands) Cashflows from Operating ... a statementofcashflows 4-51 Operating Activities Inflows from: l l Sales to customers Interest and dividends received + Outflows to: l l l l Purchase of inventory Salaries, wages, and other...
... Principles of accounting Lecture The main objective ofthestatementofcashflows • Shows the relationship between the Net Income and Net Cash Flow • Explains how cash is generated and used during ... necessity ofthestatementofcashflows Additionally provides a lot of important information that the balance sheet andthe income statement fail to provide: • The income statement is made on the ... Principles of accounting Lecture Cash flow concept Conventions on cash flows: Inflows, or receipt flows Outflows, or disbursement flows Net CashFlows = Inflows – Outflows Total net cashflows (from...
... Analyze thestatementofcashflows Chapter 14-2 StatementofCashFlowsStatementofCashFlowsTheStatementofTheStatementofCash Flows: Cash Flows: Usefulness and Usefulness and Format Format ... to the financial statements Chapter 14-9 SO Distinguish among operating, investing, and financing activities Format oftheStatementofCashFlows Format oftheStatementofCashFlows Order of ... Identify the major classifications ofcashflows Preparing theStatementofCashFlows Preparing theStatementofCashFlows Three Major Steps: Chapter 14-13 SO Identify the major classifications of...
... income and net cash flow from operating activities 12-20 LO Explain the impact ofthe product life cycle on a company’s cashflows Preparing Preparing thetheStatementStatementofofCashCashFlows ... CashCashFlowsFlows Illustration 12-5 12-22 LO Prepare a statementofcashflows using the indirect method Preparing Preparing thetheStatementStatementofofCashCashFlowsFlows Illustration ... FlowsFlows Illustration – Indirect Method 12-21 Illustration 12-5 LO Prepare a statementofcashflows using the indirect method Preparing Preparing thetheStatementStatementofofCashCash Flows...
... income and net cash flow from operating activities 12-20 LO Explain the impact ofthe product life cycle on a company’s cashflows Preparing Preparing thetheStatementStatementofofCashCashFlows ... CashCashFlowsFlows Illustration 12-5 12-22 LO Prepare a statementofcashflows using the indirect method Preparing Preparing thetheStatementStatementofofCashCashFlowsFlows Illustration ... FlowsFlows Illustration – Indirect Method 12-21 Illustration 12-5 LO Prepare a statementofcashflows using the indirect method Preparing Preparing thetheStatementStatementofofCashCash Flows...
... 16 StatementofCashFlows Key Thestatementofcashflows is not one ofthe basic financial statements FALSE Cash, as the term is used for thestatementofcash flows, could indicate either cash ... preparing thestatementofcash flows? A cash B cashand money market funds C cashandcash equivalents D cashand U.S treasury bonds 54 Which ofthe following can be found on thestatementofcash flows? ... income statement 53 Which ofthe following concepts ofcash is not appropriate to use in preparing thestatementofcash flows? A cash B cashand money market funds C cashandcash equivalents D cash...
... will rub off on others to their, andthe organization’s, benefit In short, step out ofthe leadership shadows and into the glow of increased leadership success Sure, there are exceptions, and some ... out the holes that offer the most challenge, and therefore the most reward, for those who play them well along with playing the easier ones well So, the slight edge goes to the combination of ... birdies, and even eagles Play these holes poorly andthe odds are that the golfer will be home for the weekend Play them well andthe golfer will probably stay in contention for the tournament lead The...
... assets ofthe total enterprise capital It is the profitability of equity Profitability of equity represented by the relationship between the profitability of enterprises with equity, capital ofthe ... Hanoi and a branch in Ho Chi Minh, with the system of organization and management comply with the ISO standards andthe software development process closely, science, served the demand of indigenous ... the success or failure ofthe enterprise depends on the dedication and enthusiasm ofthe employees because they are thrust to the enterprise forward The business strategy ofthe next years, iThangLong...
... missions, the office conducts the following types of examinations: Financial audits attest to the fairness ofthe financial statements of agencies They examine the adequacy ofthe financial records and ... Office ofthe Auditor The missions ofthe Office ofthe Auditor are assigned by the Hawaii State Constitution (Article VII, Section 10) The primary mission is to conduct post audits ofthe ... audit ofthe Department of Public Safety, State of Hawaii (department) The audit was conducted by the Office ofthe Auditor andthe independent certified public accounting firm of KPMG LLP The...
... during the first and second halves ofthe month, respectively There is only a five-day time lag between the end ofthe pay period andthe pay date Therefore, a portion of salaries and wages is based ... expedite the process and reduce the amount of uncollectible payments The Department Is Not Fulfilling Its Fiduciary Responsibilities to the Inmates andthe Victims and Families ofthe Inmates The ... seniority and once the ACO on the top ofthe list is called, that ACO moves to the bottom ofthe list whether the ACO accepts, declines, or cannot be reached The selection of individuals for...
... financial statements reflect the financial position, results of operations, andcashflowsofthe following offices, divisions, and administratively attached agencies ofthe department: Office ofthe ... the state Department ofthe Attorney General The department is part ofthe executive branch ofthe State The department’s combined financial statements reflect only its portion ofthe funds and ... intended solely for the information and use ofthe Auditor, State of Hawaii, andthe management ofthe department and is not intended to be and should not be used by anyone other than these specified...
... either by the State Treasury or by the State’s fiscal agents in the name ofthe State The department also maintains cash in banks which are held separately from cash in the State Treasury As of ... 28,021 541,038 Cash consisted ofthe following as of June 30, 2001: Cash in State Treasury Cash in banks Cash on hand $ 15,129,406 994,561 23,950 $ 16,147,917 The state Director of Finance is ... for other appropriations Summarization ofthe budgets adopted by the State Legislature for the “budgetary” general and special revenue funds is presented in the combined statementof revenues and...
... accompanying notes to combined financial statements Total liabilities and fund equity and other credit Total fund equity and other credit Fund equity and other credit: Investment in general fixed ... usage with that of other state agencies and national averages We understand the department’s concerns with the comparison; however, an average of 27 sick leave days taken during the fiscal year ... finding that the continued unusual sick leave patterns andthe high levels of sick leave usage raise doubts about the effectiveness ofthe department’s sick leave abuse program The department...
... Thank you for the opportunity to respond to the draft ofthe Financial Audit ofthe Department of Public Safety The issues addressed in your report such as overtime, overpayments, andthe inmate ... filled, and whether overtime will be incurred to fill the post is the responsibility of those directly in charge of post assignments for each watch -the watch commander Control of overtime, therefore, ... untrue Two ofthe three ACOs had outstanding leave records The other did use 20 days during the year However, ten ofthe twenty days were taken because of an extended illness You then make a...
... The Office ofthe Auditor The missions ofthe Office ofthe Auditor are assigned by the Hawaii State Constitution (Article VII, Section 10) The primary mission is to conduct post audits ofthe ... missions, the office conducts the following types of examinations: Financial audits attest to the fairness ofthe financial statements of agencies They examine the adequacy ofthe financial records and ... they are referred to the Office ofthe Auditor for an assessment ofthe social and financial impact ofthe proposed measure Analyses of proposed special funds and existing trust and revolving funds...
... maintains offices on each ofthe major neighbor islands and around the world In the United States, the bureau maintains offices in Salinas, California; San Diego, California; Chicago, Illinois; and ... are the estimated value ofthe services, contributions, and support that HVCB receives and not represent actual cash funding Therefore, private sources account for only about percent of all cash ... for a travel magazine, other companies may opt to add their advertisements to the insert The insert, which may have grown to four pages, will then strengthen the message of Hawai`i as a travel...
... if they exceeded their production goals Several HVCB employees received individual annual bonuses in excess of $25,000 The authority did not assess the appropriateness ofthe salary levels or the ... revealed that the actual mileage ofthe trip is only 6.6 miles HVCB’s corporate office approved the mileage reimbursement The same employee claimed 21 miles for a roundtrip from the Chicago office to ... examples of excessive reimbursement approved by HVCB’s corporate office While these overages not represent a significant amount of money, it is indicative ofthe HVCB’s lack of internal controls and...