financial statements and cash flow analysis powerpoint

... Analysis, Cash- Flow Analysis, and Financial Planning Funds Analysis, Cash- Flow Analysis, and Financial Planning Flow of Funds (Sources and Uses) Statement Accounting Statement of Cash Flows Cash- Flow ... Net cash provided (used) by financing activities $ 34 Indirect Method -Statement of Cash Flows Increase (decrease) in cash and cash equivalents Cash and cash equivalents, 2006 $ ( 10) 100 Cash and ... -Statement of Cash Flows Cash Flow from Investing Activities Additions to Fixed Assets $(100) Net cash provided (used) by investing activities $(100) Indirect Method -Statement of Cash Flows Cash Flow

Ngày tải lên: 06/08/2019, 13:05

... Financial statements, taxes and cash flow Chapter Key concepts and skills • Know the difference between book value and market value • Know the difference between accounting income and cash flow ... come in and the number that go out • The statement of cash flows does not provide us with the same information that we are looking at here • Cash flow identity Cash flow from assets = Cash flow ... prepared by David E Allen and Abhay K Singh 2-22 Cash flow (cont.) • Free cash flow – Different from cash flow from assets – Cash that the firm is free to distribute to creditors and shareholders because

Ngày tải lên: 02/03/2020, 13:08

... by Ross, Trayler, 2-15 Cash Flow From Assets • Cash Flow From Assets (CFFA) = Cash Flow to Creditors + Cash Flow to Shareholders • Cash Flow From Assets = Operating Cash Flow – Net Capital Spending ... Financial Statements, Taxes and Cash Flow Chapter Key Concepts and Skills • Know the difference between book value and market value • Know the difference between accounting income and cash flow ... 2-14 The Concept of Cash Flow • Cash flow is one of the most important pieces of information that a financial manager can derive from financial statements • The statement of cash flows does not provide

Ngày tải lên: 21/09/2020, 14:17

... Financial statements, taxes and cash flow Chapter Key concepts and skills • Know the difference between book value and market value • Know the difference between accounting income and cash flow ... come in and the number that go out • The statement of cash flows does not provide us with the same information that we are looking at here • Cash flow identity Cash flow from assets = Cash flow ... prepared by David E Allen and Abhay K Singh 2-22 Cash flow (cont.) • Free cash flow – Different from cash flow from assets – Cash that the firm is free to distribute to creditors and shareholders because

Ngày tải lên: 05/11/2020, 03:10

... Time Timeseries seriesanalysis analysisisisthe theanalysis analysisof offinancial financial statements statementsover overaaperiod periodof oftime time •• Cross-sectional Cross-sectionalanalysis analysisisisthe theanalysis analysisof offinancial financial statements statementscomparing comparingone onefirm firmwith withothers others –– ... the theUniform UniformBank BankPerformance PerformanceReport Report(UBPR) (UBPR)maintained maintainedby by the theFFIEC FFIECallows allowsbanks bankstotoobserve observecompetitor competitorfinancial financial statements statements •• Most Mostfinancial financialstatement statementanalyses analysesisisaacombination combinationof oftime time series seriesanalysis analysisand andcross-sectional cross-sectionalanalysis analysis McGraw-Hill/Irwin 12-16 ©2009 ... Reserved [...]... analysisisisbased basedon onaccounting accounting ratios ratios •• Time Timeseries seriesanalysis analysisisisthe theanalysis analysisof offinancial financial statements statementsover

Ngày tải lên: 18/10/2015, 08:00

... Chapter Financial Statements and Analysis Learning Goals Review the contents of the stockholders’ report and the procedures for consolidating international financial statements Understand who uses financial ... DuPont System of Analysis • The DuPont system of analysis is used to dissect the firm’s financial statements and to assess its financial condition • It merges the income statement and balance sheet ... ratios to analyze a firm’s profitability and market value Use a summary of financial ratios and the DuPont system of analysis to perform a complete ratio analysis Copyright © 2006 Pearson Addison-

Ngày tải lên: 27/02/2018, 16:19

... 02 - Financial Statements, Taxes, and Cash Flow CHAPTER FINANCIAL STATEMENTS, TAXES, AND CASH FLOW Answers to Concepts Review and Critical Thinking Questions Liquidity measures how quickly and ... $130,000 – – = $130,000 Cash flow to stockholders = Dividends – Net new equity = $63,000 – = $63,000 Cash flow to creditors = Cash flow from assets – Cash flow to stockholders Cash flow to creditors ... – ($680,000 + 4,300,000)] Cash flow to stockholders = $105,000 Note, APIS is the additional paid-in surplus 13 Cash flow from assets = Cash flow to creditors + Cash flow to stockholders = –$60,000

Ngày tải lên: 02/12/2019, 15:29

... create and hang on to cash Everything ultimately comes down to cash and cash flow Cash is what pays the bills Cash is what pays down the debt Cash is what’s required in order to invest and grow ... investors and lenders understand what’s going on with your company’s cash flow You have to take information from the financial statements, distill it down, and present it in a way that the financial statements, ... confidence and trust with lenders and investors And one thing you should know about lenders Most lenders take the basic financial statements you provide and load them into some sort of financial analysis

Ngày tải lên: 08/01/2020, 08:56

... 02 - Financial Statements, Taxes, and Cash Flow CHAPTER FINANCIAL STATEMENTS, TAXES, AND CASH FLOW Answers to Concepts Review and Critical Thinking Questions Liquidity measures how quickly and ... $130,000 – – = $130,000 Cash flow to stockholders = Dividends – Net new equity = $63,000 – = $63,000 Cash flow to creditors = Cash flow from assets – Cash flow to stockholders Cash flow to creditors ... – ($680,000 + 4,300,000)] Cash flow to stockholders = $105,000 Note, APIS is the additional paid-in surplus 13 Cash flow from assets = Cash flow to creditors + Cash flow to stockholders = –$60,000

Ngày tải lên: 31/01/2020, 15:53

... (5,860,172) N et increase in cash and cash equivalents 15,643,255 4,843,795 Cash and cash equivalents at beginning of year 11,485,252 6,641,457 Cash and cash equivalents at end of year ... of New York) Notes to Financial Statements (continued) 17 3. Cash and Investments (continued) Restricted Cash and Investments- Stadium Projects Restricted cash and investments primarily ... and financial reporting, the IDA follows the pronouncements of the GASB. In addition, IDA follows only the pronouncements of all applicable Financial Accounting Standards Board Statements and

Ngày tải lên: 19/06/2014, 21:20

... of The City of New York) Notes to Financial Statements (continued) 20 6. Bonds Payable (continued) At June 30, 2010 and June 30, 2009, $81,720,000 and $82,280,000, respectively, of ... 2006 and certain funds and accounts held under the PILOT Bonds Indenture. Payment of principal and interest on the PILOT Revenue Bonds maturing on September 1, 2009, March 1, 2010 through and ... 2016 through and including March 1, 2027 (the CPI Bonds) currently outstanding under the Yankee Stadium project, IDA has entered into a SWAP Agreement to hedge the changes in the cash flows of

Ngày tải lên: 19/06/2014, 21:20

... ANALYSIS How is Cash Flow Defined? Past Cash Flow Operating Cash Flow Future Flow Types of Cash Flow Net Cash Flow Free Cash Flow All Cash Flows It is common for a ... 13 A Cash Flow Forecast 14 A Cash Flow Statement 15 Understanding the Changes in Cash 18 A Direct Format Cash Flow Statement 20 An Indirect Format Cash Flow Statement 21 Adjustments 24 Cash for ... held and supply is replenished often overnight. [...]... cash receipts and payments ISBN 97 8-1 -6 262 0-9 5 6-5 © www.free-management-ebooks.com 12 CASH FLOW ANALYSIS How is Cash

Ngày tải lên: 05/11/2014, 22:44

... amounts amountsof of debt debt _ Cash Cash Flows Flows from from Financing Financing Activities Activities 4-54 Cash Flow Examples 4-55 Cash Flow Examples 4-56 Cash Flow Examples 4-57 The following ... (stocksand andbonds) bonds)   Loans Loansto toother otherentities entities _ Cash Cash Flows Flows from from Investing Investing Activities Activities 4-53 Financing Activities Inflows Inflows ... The Statement of Cash Flows  Provides relevant information about a company’s cash receipts and cash disbursements  Helps investors and creditors to assess  future net cash flows  liquidity

Ngày tải lên: 09/12/2017, 06:10

... 1: Independent Random Cash Flows E [P W (i ) ]  N � n  V a r[P W (i ) ]  E (An ) (1  i ) n N � n V a r(A n ) (1  i ) n where i = a risk-free discount rate, An = net cash flows in period ... period n, E[An ] = expected net cash flows in period n, Var[An ] = variance of the net cash flows in period n E[PW(i)] = expected net present worth of the project, and Var[PW(i)] = variance of the ... Decisions o Random variable: A variable that can have more than one possible value o Discrete random variables: Random variables that take on only isolated (countable) values o Continuous random variables:

Ngày tải lên: 18/12/2017, 15:23

... (9,655) Net cash used by financing activities (6,900) (9,655) Increase in Cash and Cash Equivalents 130,546 113,740 Cash and Cash Equivalents - beginning of year 743,558 629,818 Cash and Cash Equivalents ... 43,681 Net cash provided by operating activities 137,446 137,250 Cash Flows from Investing Activities: Purchase of property and equipment (13,855) Net cash used by investing activities (13,855) Cash Flows ... Financial Statements Statement of Financial Position 3 Statement of Activities 4 Statement of Functional Expenses 5 - 6 Statement of Cash Flows 7 Notes to Financial Statements...

Ngày tải lên: 18/06/2014, 20:20

... e. Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments and investments with a maturity of three months or less, and exclude donor restricted receipts and ... make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of support, revenue and expenses during ... 2010, the date the financial statements were available for issuance, and has determined that no adjustments are necessary to the amounts reported in the accompanying financial statements nor have...

Ngày tải lên: 18/06/2014, 20:20