and subsidiaries consolidated statement of cash flows

... the purpose of the statement of cash flows 16 4-49 The Statement of Cash Flows p Provides relevant information about a company’s cash receipts and cash disbursements p Helps investors and creditors ... accrual net income and converts to cash basis 4-53 Direct and Indirect Methods ARLINGTON LAWN CARE Statement of Cash Flows For the Year Ended December 31, 2006 ($ in thousands) Cash flows from Operating ... in a statement of cash flows 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...

Ngày tải lên: 29/06/2014, 03:20

... Lecture 4a Statement of Cash Sources and Uses Bo Ho Company The statement of cash sources and uses is the precursor of the statement of cash flows; it looks like a “random collection” of plus and minus ... Bình 29 Non -cash Investing and Financing Activities Non -cash activities have no impact on cash, and hence, not appear on the statement of cash flows Remember, cash flows from investing and financing ... Principles of accounting Fulbright Economics Teaching Program 2005-2006 Lecture 4a Cash Flows and Income The income statement and the statement of cash flows meet the different demands for information...

Ngày tải lên: 26/10/2013, 17:15

... Principles of accounting Lecture Cash flow concept Conventions on cash flows: Inflows, or receipt flows Outflows, or disbursement flows Net Cash Flows = Inflows – Outflows Total net cash flows (from ... statement of cash flows is required by the international accounting standard and by many countries’ • In Vietnam? 7/17/2006 Nguyễn Tấn Bình 39 Analysis of the statement of cash flows • The statement of ... Analysis of the statement of cash flows Cash flows of the companies, I, II, III, and IV Activity I II III VI Operating (6) 12 35 Investing (14) (22) (10) (2) Financing 20 10 Total Net Cash Flows...

Ngày tải lên: 26/10/2013, 17:15

... 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 and Format Format Usefulness Classifications ... usefulness of the statement of cash flows Distinguish among operating, investing, and financing activities Prepare a statement of cash flows using the indirect method Analyze the statement of cash flows ... classifications of cash flows Preparing the Statement of Cash Flows Preparing the Statement of Cash Flows Three Major Steps: Chapter 14-13 SO Identify the major classifications of cash flows Preparing...

Ngày tải lên: 15/12/2013, 20:24

... 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 ... Balance Sheet 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 ... 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...

Ngày tải lên: 19/06/2014, 18:20

... Accredited, nonprofit educational institutions can take advantage of the exception to perform and display a variety of film and media works as part of their courses by understanding and managing ... nature of the copyrighted work; The amount and substantiality of the portion used in relation to the copyrighted work as a whole; and The effect of the use upon the potential market for or value of ... “purpose and character of the use” is non-profit educational activity, it would tend to weigh heavily in favor of the use being fair and non-infringing However, not every educational and noncommercial...

Ngày tải lên: 30/03/2014, 12:21

... present value of the project’s cash flows to zero; or equivalently the rate of return which equates the present value of inflows to the present value of cash outflows The internal rate of return ... labor and materials, but saves payments to the supplier, and all these cash inflows and outflows are affected by that decision Many other decisions affect the company’s cash flows: • Choice of distribution ... 20% and 100%, hence our criterion fails This is a consequence of the fact that the sign of the cash flows changes more than once over the lifetime of the project: cash outflows followed by inflows...

Ngày tải lên: 08/05/2014, 10:11

... prediction o f cash flows in the next three years (both operating cash flows and free cash flows) Speciflcally, nonrecurring cash flows lead to relatively fewer future cash flows and they are relevant ... ^The other operating cash flows generally include operating cash flows from core and continuing operations, the difference between total operating cash flows and each of the cash components o f ... work and find that eamings, when disaggregated into cash flows from operations and accmal components, perform better in predicting future cash flows than current and past cash flows or current and...

Ngày tải lên: 30/09/2015, 14:28

... Earnings vs Net cash flows Cash from operations vs Net cash flows Four-year Earnings vs Cash from operations Earnings vs Net cash flows Cash from operations vs Net cash flows The number of observations ... relative to net cash flows and cash from operations to reflect firm performance Net cash flows will fluctuate with cash inflows and outflows associated with the firm’s investment and financing ... realized cash flows or earnings and stock returns in a given measurement interval First, realized cash flows (earnings) could suffer from matching problems because the cash inflows and cash outflows...

Ngày tải lên: 23/03/2014, 03:20

... Relative abilities of earnings and current operating cash flows to predict future operating cash flows The best forecast of one-period-ahead future operating cash flows (forecast of cash flows in period ... series properties of cash flows, accruals and earnings 20 Section 4.1 offers a discussion of data and descriptive statistics The tests of the relative forecast abilities of cash flows and earnings ... earnings and cash flows to forecast future cash flows and for the times series properties of earnings and cash flows The modern economic theory of the firm views the firm as a set of contracts...

Ngày tải lên: 18/02/2014, 01:20

... system of organization and management comply with the ISO standards and the software development process closely, science, served the demand of indigenous customers with different demands, customers ... design and software training and software development Provide high-tech equipment for many state agencies as customers in and outside Hanoi The company had win the belief of these customers and ... generate much profit before tax ROA reflects the higher profitability of assets is more than Rate profitable of asset (ROA) = ROA = Profit after tax ×100% Average total assets Revenue Profit after...

Ngày tải lên: 22/03/2014, 11:20

... Prepared Statement of the Federal Trade Commission on “The Integrity and Accuracy of the ‘Whois’ Database,” before the Subcommittee on Courts, the Internet, and Intellectual Property of the Committee ... that the defendants’ software hijacked consumers’ home pages, resulted in an incessant stream of pop-up ads, allowed the secret installation of additional software programs, and caused computers ... http://forum.icann.org/lists/whois-comments/msg00043.html community and other non-governmental organizations have an important, and often ignored, consumer protection dimension V Whois Databases and Privacy Concerns about the privacy of domain name...

Ngày tải lên: 23/03/2014, 03:20

... Personal Statement (PS) vs Statement of Purpose (SP) Steps to Success Personal Statement (PS) One way to think about PS is that, in general, undergraduate programs are interested in you as a person and ... in hand Steps to Success BE NICE TO YOUR FACULTY • Please, please, not present faculty with messy and incomplete drafts • Present a package that reflects you: The Professional Professors of excellence ... research, then contact them An artist’s impression of a supermassive black hole at the center of a galaxy (NASA/MAXIM) Andrea Ghez, Astronomer, answered one of astronomy’s more important question by reporting...

Ngày tải lên: 28/05/2014, 15:13

... formula is that it assumes cash will increase at the same rate as retained earnings 2.7 Analyzing the Statement of Cash Flows The cash sections; flow cash statement flows is provided broken by ... 2010 and beyond Traditional Financial Ratio Analysis Ratio Analysis as a Predictor of Bankruptcy Weaknesses of Accrual-Based Ratios Growth Rates and Insolvency Analyzing the Statement of Cash Flows ... causes and symptoms by using accrual-based analysis methods, the entrance into each of these stages may be more of a result of inadequate operating cash flow rather than a lack of accrued income and...

Ngày tải lên: 01/06/2014, 14:03

... comprehensive basis of accounting (including the cash receipts and disbursements basis and modifications of the cash basis) • Evaluate and obtain a sufficient understanding of (COVERED PROVIDER’s ... planning and conducting the tests of compliance, the auditors must: Identify the requirements of the compact and related compact documents and pertinent laws and regulations and determine which of ... Audits of Governmental Entities and Recipients of Governmental Financial Assistance, and SAS No 99 entitled Consideration of Fraud in a Financial Statement Audit E Compliance with Agreement Terms and...

Ngày tải lên: 19/06/2014, 22:20

... with the findings and questioned costs VI INSPECTION AND ACCEPTANCE OF AUDIT WORK AND THE REPORT The statement of work, audit program (including detailed audit steps) and the draft and final reports ... objectives and scope of the financial audit, and a clear explanation of the procedures performed and the scope limitations, if any; (3) a brief summary of the audit results on the fund accountability statement, ... general purpose financial statements U.S Office of Management and Budget (OMB) Circular A-122 provides additional guidance on allocation of indirect costs and determination of indirect cost rates...

Ngày tải lên: 19/06/2014, 22:20

... (65,515) Cash Flows From Investing Activities Interest income 284 Net Increase (Decrease) in Cash and Cash Equivalents (5,881) Cash and Cash Equivalents at Beginning of Year 26,322 Cash and Cash ... (159,994) Beginning of year as restated 72,688 End of year $ The notes to the financial statements are an integral part of this statement 12 32,433 NESHOBA COUNTY Statement of Cash Flows Proprietary ... election of county officials The following officials are all part of the county legal entity and therefore are reported as part of the primary government financial statements Board of Supervisors...

Ngày tải lên: 20/06/2014, 02:20