3—classification of items on the statement of cash flows

Principles of Accounting- Preparing the Statement of Cash Flows

... recording on the statement of cash flow 7/17/2006 Nguyễn Tấn Bình 41 More Discussion on the Statement of Cash Flows Two items usually shown on the statement of cash flow in the indirect method: Profits ... Comparing the Income Statement and the Statement of Cash Flows (cont.) The common adjustments to transfer the amounts on the income statement into cash flow items: Income Statement Non -cash Assets ... of accounting Lecture 4a From Amounts on the Income Statement to Items on the Statement of Cash Flows Accountants often calculate cash flows from income statement items Some accountants use the...

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The Statement of Cash Flows pdf

Danh mục: Kế toán - Kiểm toán

... Purpose of The Statement of Cash Flows: Basic Concepts The statement of cash flows reports the entity’s cash flows (cash receipts and cash payments) during the period Objective Identify the Purposes ... Statement of Retained Earnings Statement of Cash Flows 12/31/x2 (a point in Balance Sheet Purposes of the Statement of Cash Flows • The statement of cash flows is designed to fulfill the following: ... Purposes of the Statement of Cash Flows Purposes of the Statement of Cash Flows 12/31/x1 For the Year Ended 12/31/x2 (a point in time) (a period of time) time) Income Statement Balance Sheet Statement...

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The Income Statement and Statement of Cash Flows4Copyright © 2007 by The McGraw-Hill Companies, docx

Danh mục: Quản lý dự án

... loss of the component from the beginning of the reporting period to the end of the reporting period An “impairment loss” if the carrying value of the assets of the component is more than the fair ... Reported Items a) Discontinued Operations b) Extraordinary Items Net Income 4-48 Learning Objectives Describe the purpose of the statement of cash flows 16 4-49 The Statement of Cash Flows p Provides ... 4-23 Discontinued Operations Report results of operations separately if two conditions are met: The operations and cash flows of the component have been (or will be) eliminated from the ongoing...

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Principles of Accounting- Statement of Cash Flows

Danh mục: Kế toán - Kiểm toán

... flow concept Conventions on cash flows: Inflows, or receipt flows Outflows, or disbursement flows Net Cash Flows = Inflows – Outflows Total net cash flows (from three activities) equal the difference ... forecasting the future cash flows 7/17/2006 Nguyễn Tấn Bình The necessity of the statement of cash flows Additionally provides a lot of important information that the balance sheet and the income statement ... hence, are not shown on the statement of cash flows • However, the endnotes to the statement of cash flows or a separate statement is prepared to explain their changes on the balance sheet 7/17/2006...

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STATEMENT OF CASH FLOWS handout

Danh mục: Nguyên lý kế toán

... indirect method Analyze the statement of cash flows Chapter 14-2 Statement of Cash Flows Statement of Cash Flows The Statement of The Statement of Cash Flows: Cash Flows: Usefulness and Usefulness ... change in cash Using Cash Using Cash Flows to Evaluate Flows to Evaluate a Company a Company Free cash flow Usefulness of the Statement of Cash Flows Usefulness of the Statement of Cash Flows Provides ... activities Cash investing and financing transactions during the period Chapter 14-4 SO Indicate the usefulness of the statement of cash flows Classification of Cash Flows Classification of Cash Flows...

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Do investors fully understand the economic implications of cash flows from operations

Danh mục: Tổng hợp

... f the stock options Additionally, the stock market fully reflects the additional information in nonrecurring cash flows This dissertation focuses on the prediction o f future cash flows, a theoretical ... determine the cash The other nonrecurring cash items are the cash portions of litigation costs, special items, unusual items, one-time costs, merger-related costs and nonrecurring charges, and they ... future cash flows than the other cash flows One example is cash from the operating income or loss o f discontinued operations If these items are really nonrecurring as claimed by companies in the...

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Financial Accounting Tools for Business Decision Making chapter 12 statement of cash flows

Danh mục: Tư liệu khác

... Illustration 12-5 12-22 LO Prepare a statement of cash flows using the indirect method Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows Illustration 12-5 Additional information ... Issued common stock for $20,000 cash The company declared and paid a $29,000 cash dividend 12-23 LO Preparation Preparation of of the the Statement Statement of of Cash Cash Flows Flows –– Indirect ... Illustration – Indirect Method 12-21 Illustration 12-5 LO Prepare a statement of cash flows using the indirect method Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows...

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Financial accounting 7e harmon chapter 12 statement of cash flows

Danh mục: Tư liệu khác

... Illustration 12-5 12-22 LO Prepare a statement of cash flows using the indirect method Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows Illustration 12-5 Additional information ... Issued common stock for $20,000 cash The company declared and paid a $29,000 cash dividend 12-23 LO Preparation Preparation of of the the Statement Statement of of Cash Cash Flows Flows –– Indirect ... Illustration – Indirect Method 12-21 Illustration 12-5 LO Prepare a statement of cash flows using the indirect method Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows...

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Test bank accounting 25th editon warren chapter 16 statement of cash flows

Danh mục: Kế toán - Kiểm toán

... 16 Statement of Cash Flows Key The statement of cash flows is not one of the basic financial statements FALSE Cash, as the term is used for the statement of cash flows, could indicate either cash ... reported on the income statement C required to be reported on the statement of cash flows D not required to be reported on any statement 68 On the statement of cash flows prepared by the indirect ... 3,600 Prepare the Cash Flows from Operating Activities section of the statement of cash flows using the indirect method 136 Identify which section the statement of cash flows (using the indirect...

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valuation of cash flows investment decisions capital bud

Danh mục: Quản trị kinh doanh

... interested only in the marginal or incremental cash flows associated with the project in question Hence, we will concentrate on the exact determination of the cash flows The incremental net cash flow ... mid-year convention is followed in the year of acquisition and the year of disposal Under this convention, a half-year of depreciation is taken in the year of acquisition and the year of disposal ... reinvest the cash flow of 8000 at the end of period at 60% for another year The NPV criterion recognizes the fact that we can reinvest the 8000 only at the cost of capital Problem 2: Multiple IRRs The...

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BÀI GIẢNG kế TOÁN QUỐC tế chapter 22 statements of cash flows

Danh mục: Mẫu Slide - Template

... activities • The IAS requires a reconciliation of cash and cash equivalents IAS Statement of cash flows IAS Statement of cash flows IAS Statement of cash flows • The above proforma was for the indirect ... Objectives IAS7 Statement of cash flows Preparing a cash flow IAS Statement of cash flows Purpose • A statement of cash flows shows the effect of an entity’s commercial transactions on its cash balance ... of cash flows Format • IAS Statement of cash flows splits cash flows into the following headings: – Cash flows from operating activities – Cash flows from investing activities – Cash flows from...

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A study on the techniques for the improvement to the teaching of oral skills in light of communicative english language teaching for junior high school teachers in quang ngai province part 3

Danh mục: Thạc sĩ - Cao học

... Perception 11 • Teachers' workload 11 • Professional support 11 • Teachers' responses to the new Tieng Anh 6-9 textbook series .11 • Teachers' perception of their ... 3.3.1 Introduction 32 3.3.2 Correction Techniques 34 3.3.3 Summary 36 Part 3: Conclusion Recapitulation 37 Limitations and suggestions for further study ... discussion 2.6.2.1 Teachers’ Personal Information • Age of teachers • Teaching experience and training .9 • Qualifications 10 2.6.2.2 Information...

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Tài liệu Manual on the Production and Use of Live Food for Aquaculture - Phần 3 ppt

Danh mục: Ngư nghiệp

... generations of offspring before they eventually die The reproduction activity of Brachionus depends on the temperature of the environment as illustrated in Table 3.1 The life cycle of Brachionus ... tract of the rotifers are killed as well The concentration of the disinfection products differs according to their toxicity and the initial condition of the rotifers Orientating concentrations ... not only has a regulating effect on the microflora but also increases the production rate of the rotifers For stable rotifer cultures, the microflora as well as the physiological condition of the...

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Estimating the Percentage of Students Who Were Tested on Cognitively Demanding Items Through the State Achievement Tests pdf

Danh mục: Khoa học xã hội

... variations in the level of implementation of the programs, and the presence of other interventions taking place at the same time The Indonesian SBM Program The intent of the SBM program in Indonesia ... Implementation of School-Based Management in Indonesia of the district, the head of one randomly selected subdistrict, the chair of the district’s education board, and the head of the district’s ... studies of the implementation progress made over the past eight years It is in this context that the World Bank asked the RAND Corporation to conduct the first nationwide study of the status of implementation...

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Guidance on the teaching of writing skills INSET opportunities for teachers of a subjects across the curriculum at Key Stages 2 and 3 docx

Danh mục: Kỹ năng viết tiếng Anh

... work in attractive formats A list of useful software can be found on the websites of the British Dyslexia Association and the Professional association of teachers of students with specific learning ... discussion about the best ways to move this learner on Depending on the size of the group, ask group members to work in groups of five or six One member must take the role of the group leader /the ... writing, focusing on demonstrating and exploring the decisions writers make in the process of composition rather than teaching by correction Time: 1½ to hours Preparation: Read the whole of Unit and...

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Báo cáo khoa học: "Last but Definitely not Least: On the Role of the Last Sentence in Automatic Polarity-Classification" pdf

Danh mục: Báo cáo khoa học

... proposition of a text The DT best represents the redundancy structure of the text As such, this proposition functions as a reference point for processing the rest of the propositions The text position ... appear at the end of the review (instead of the beginning of the review) as a means of recapitulating the point of the message, thereby guaranteeing that it is fully understood by the readership ... than the first one (contrary to topic-extraction) Based on preliminary investigations, we suggest that the DT of any customer review is the customer’s evaluation, whether negative or positive, of...

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Báo cáo Y học: A new high afﬁnity binding site for suppressor of cytokine signaling-3 on the erythropoietin receptor potx

Danh mục: Báo cáo khoa học

... high concentrations (3.5 lM) to rule out nonspeciﬁc interactions of the fusion protein of SOCS-3 Curves were plotted with subtracted nonspeciﬁc binding Determination of the dissociation constant ... the TVQ(pY759)STVVHSG motif of gp130 The positions of the amino acids of SOCS-3 relevant for the interaction with the peptide is indicated The hydrophobic contact (h) between the side chain of ... up a hydrophobic contact with the aromatic ring of the phosphotyrosine at position Y+0 (contact shown as a red ÔhÕ in Fig 6B) Taken together, the contributions of the positions Y+2, Y+4 and Y+5...

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Báo cáo khoa học: Murine serum nucleases – contrasting effects of plasmin and heparin on the activities of DNase1 and DNase1-like 3 (DNase1l3) doc

Danh mục: Báo cáo khoa học

... serum with h of incubation at 37 °C Chromatin degradation in the serum of a DNase1 KO mouse was accelerated by the addition of aprotinin and the speciﬁc inhibitor for the activation of the plasminogen ... deletion of the N-terminal rER signal peptide It is therefore conceivable that the NLS of DNase1l3 might only be functional under special conditions, such as, for example, apoptosis, leading to the ... allow the identiﬁcation of the residual nuclease activity by, for example, the estimation of the molecular mass of the nuclease Therefore, we attempted to establish a DPZ procedure for the identiﬁcation...

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Báo cáo khoa học: Effect of the -Gly-3(S)-hydroxyprolyl-4(R)-hydroxyprolyltripeptide unit on the stability of collagen model peptides ppt

Danh mục: Báo cáo khoa học

... position contributes most to the folding rate of the model peptides, regardless of the Xaa position imino acid modiﬁcation, i.e Pro, 3(S)Hyp or 4(R)Hyp The large difference in the rates of the ... the excess heat capacity of the peptides as a function of temperature Replacement of Pro by 3(S)Hyp decreases the transition enthalpy The ﬁrst replacement of Pro by 3(S)Hyp in the middle of the ... modiﬁcation in the Xaa position of -GlyXaa-Yaa- collagen-like peptides increases the stability of the triple-helical structure by a small margin Insertion of 3(S)Hyp in the context of the nine...

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