preparing the indirect statement of cash flows using a spreadsheet

... (cont.) The statement of cash flow concerns with changes in non -cash accounts as a means to explain why and how the cash balance changes during the accounting period Changes in Cash = Changes in all ... on the Statement of Cash Flows (cont.) The salaries paid can be determined by salaries expense and salaries payable Beginning Salaries Payable (+) Salaries Expense during Period (=) Total Salaries ... 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 activities...

Ngày tải lên: 26/10/2013, 17:15

... 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...

Ngày tải lên: 19/06/2014, 18:20

... 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 cannot ... Purchases and sales of fixed assets on credit • These activities not generate cash flows, hence, are not shown on the statement of cash flows • However, the endnotes to the statement of cash flows ... picture on the firm’s financial position • Many big firms fail because they are failed to manage their cash flows • And remember, the statement of cash flows is required by the international accounting...

Ngày tải lên: 26/10/2013, 17:15

... 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 ... Prepare a statement of cash flows using the indirect method Using Cash Flows to Evaluate a Company Using Cash Flows to Evaluate a Company Free Cash Flow Free cash flow describes the cash remaining ... classifications of cash flows Preparing the Statement of Cash Flows Preparing the Statement of Cash Flows Demonstration Problem Indirect Method Illustration 14-4 Chapter 14-15 SO Prepare a statement of cash...

Ngày tải lên: 15/12/2013, 20:24

... documented a significant relation between future abnormal retums and accmals (or total cash flows) While Desai, Rajgopal and Venkatachalam (2004) asserts that the accmal anomaly can be a manifestation ... OCF-NONREC-TAXBEN-RDRESTR-ARFIN ACCt is total accraals that equal earnings (EAR) minus total operating cash flows (OCF) The other variables are defined as in cash forecast models To corroborate the relation between the cash ... claim the rest of the cash flow components not provide incremental information about future cash flows Rather, I analyze the cash components that have caught the attention of investors and academia...

Ngày tải lên: 30/09/2015, 14:28

... Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows Illustration 12-5 12-22 LO Prepare a statement of cash flows using the indirect method Preparing Preparing the the ... cash flows Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows Illustration – Indirect Method 12-21 Illustration 12-5 LO Prepare a statement of cash flows using the indirect ... Net Change Change in in Cash Cash Compare the net change in cash on the Statement of Cash Flows with the change in the cash account reported on the Balance Sheet to make sure the amounts agree...

Ngày tải lên: 24/11/2016, 14:37

... Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows Illustration 12-5 12-22 LO Prepare a statement of cash flows using the indirect method Preparing Preparing the the ... cash flows Preparing Preparing the the Statement Statement of of Cash Cash Flows Flows Illustration – Indirect Method 12-21 Illustration 12-5 LO Prepare a statement of cash flows using the indirect ... of the statement of cash flows Distinguish among operating, investing, and financing activities Explain the impact of the product life cycle on a company’s cash flows Prepare a statement of cash...

Ngày tải lên: 01/12/2016, 14:34

... proportional fairness allocations are then the special cases of the α allocation rule These fairness bandwidth allocation rules are critical to another important aspect of the network, the stability of ... implement the above procedures The advantage of the QNA over other similar solvers such as the PANACEA is that it requires only renewal arrivals rather than Poisson arrivals as in the other solvers, ... providing the benchmark solution to evaluate the accuracy of our approximation algorithm, in absence of analytical solution of the network The reason is that although in practice, the simulation...

Ngày tải lên: 30/09/2015, 14:16

... 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 relevant information about a company’s cash ... from one GAAP method to another GAAP method Change in Accounting Estimate Revision of an estimate because of new information or new experience Preparation of financial statements for an accounting ... designated as a cash flow hedge is adjusted to fair value, the gain or loss is deferred as a component of comprehensive income and included in earnings later, at the same time as earnings are affected...

Ngày tải lên: 29/06/2014, 03:20

... maximal mAb heparin effect on the functional activity of TC Arrows show the hypothetical movement of the domains after attachment of Cbl, see the main text of the receptor related domains to the ... transcobalamin using antibodies S N Fedosov et al Fig Location of the epitopes identied along the primary amino acid sequence and in the simulated three-dimensional model of transcobalamin (a) The ... lL of the antibody-coated microspheres at room temperature for h, the microspheres and supernatant were separated using a magnet, and the radioactivity in each fraction was determined Binding of...

Ngày tải lên: 20/02/2014, 01:20

... period and investigate trends that may have affected the direction of the Taylor recommended rate Data were gathered through the OECD’s statistics database Inflation numbers were available on a quarterly ... through the use of ex post data as the data available at the time of this investigation, March 2012, are late enough to represent the revised versions of many of the numbers used The issue of the ... situation of the country at that time In this way, the additional information provides a more accurate picture of the Taylor rate, even if the policymakers at that time would not be aware of that...

Ngày tải lên: 29/03/2014, 13:20

... component may force us to lease another building (then include these lease payments) These cash flows are also called incremental cash flows, since they always compare the cash flows for a base scenario ... 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 ... use a particular machine, not to the physical machine as such One way to compute the relevant NPV is to compare the annual equivalent cash flows of the two alternative projects Machine A has a...

Ngày tải lên: 08/05/2014, 10:11

... scholarships from the University of Western Australian (UWA), the fellowship of National Healthy and Medical Research Council of Australia, Ms Salavica Pervan in School of Pathology of UWA for ... roughness of the AC surface shows the interwoven collagen network near the articular surface may play an important role in prevention of the initial lesion of AC surface and increase of the durability ... durability of the AC This is consistent with the fact that loss of the most superficial layer of AC accelerates worn off AC [13] Also, the similarity of the collagen structure in the cartilage physically...

Ngày tải lên: 20/06/2014, 01:20

... cost of capital 23/8/2012 B02022 – Chapter -The Criteria of Capital Budgeting Capital rationing 51 23/8/2012 B02022 – Chapter -The Criteria of Capital Budgeting 52 Increasing Marginal Cost of Capital ... Chapter -The Criteria of Capital Budgeting 54 Capital Rationing Reason: Companies want to avoid the direct costs (i.e., flotation costs) and the indirect costs of issuing new capital  Capital ... of Capital If external funds will be raised, then the NPV of all projects should be estimated using this higher marginal cost of capital Externally raised capital can have large flotation costs,...

Ngày tải lên: 12/07/2014, 14:12

... 12–18 Alcazar, A. , F-Caceres, P.L., Martin, M.J., Pablos, F & Gonzalez, A. G (2003) Ion chromatographic determination of some organic acids, chloride and phosphate in coffee and tea Talanta, 61, ... readings were taken at an interval of 30 s until they reached constant values The emf was plotted against the logarithm of the chloride concentration Between measurements the Pot electrode was stored ... Electrode Fabrication A round cut of the membrane (6 mm o.d.) was glued using Araldite® at one end of a borosilicate glass tube (4 mm o.d.) and was left cured for h The membrane assembly was immersed...

Ngày tải lên: 07/08/2014, 14:20

... control and cadaveric specimens Specimen Number of fractures Location of fractures Control lateral, xyphoid Cadaver 1 inferolateral Cadaver 2 lateral, xyphoid Cadaver lateral Cadaver lateral Cadaver ... that the value of chest compressions outweigh the risk of skeletal damage and conclude that the risk of fracture should not deter an adequate and Page of appropriate cardiopulmonary resuscitation ... excise the anterior thorax The deep surfaces of the skeletal thorax and the viscera were examined for trauma The plates and screws were removed Each screw was removed from the plates and each plate...

Ngày tải lên: 10/08/2014, 09:22

... primers and probe were: NS1-FP (forward primer): 5’-GAAGACTGGATGATGACAGATCCA-3’, NS1-RP (reverse primer): 5’-TGCTGTTTTTGTTCT TGCTAGAGTAA-3’ NS1-P (probe): FAM-AATGATGGCTCAAACCGGAGGAGA-BHQ1 The probe ... indicate the number of samples that generated similar data for both assays b,d indicate the number of samples that generated different data for the assays The TaqMan real-time PCR assay will be useful ... was labeled with 6carboxyfluorescein (FAM) at the 5’-end and with BHQ1 at the 3’-end Preparation of standard plasmid DNA PCR amplification of the NS1 gene was carried out in a reaction mix of...

Ngày tải lên: 12/08/2014, 02:20

... younger mean ages, alternate body mass indices and varied diagnoses Despite these needs, these data clearly show that large instillation volumes may artificially elevate IAP values These data also ... 33:315-322 Kirkpatrick AW, Brenneman FD, McLean RF, Rapanos T, Boulanger BR: Is clinical examination an accurate indicator of raised intra-abdominal pressure in critically injured patients Can J Surg ... We agree with Malbrain and Deeren that the appropriate amount of priming may be only be that required to create a fluid column without interposed air This can also be achieved with standard arterial...

Ngày tải lên: 13/08/2014, 01:20

... younger mean ages, alternate body mass indices and varied diagnoses Despite these needs, these data clearly show that large instillation volumes may artificially elevate IAP values These data also ... 33:315-322 Kirkpatrick AW, Brenneman FD, McLean RF, Rapanos T, Boulanger BR: Is clinical examination an accurate indicator of raised intra-abdominal pressure in critically injured patients Can J Surg ... We agree with Malbrain and Deeren that the appropriate amount of priming may be only be that required to create a fluid column without interposed air This can also be achieved with standard arterial...

Ngày tải lên: 13/08/2014, 01:20

... obtained using two-way blastp [44] searches of Additional data files The following additional data are available with the online version of this paper Additional data file is a table of P values ... table of RMA values (in log scale) for all probe sets from all hybridizations Additional table is a figure of the RT-PCR validation of the microarray results Additional data file is a figure of the ... 2a; Additional data file 1), when at most 29 are expected by chance, given the statistical cutoff and the number of genes on the array (see Table for results using alternative statistical cutoffs)...

Ngày tải lên: 14/08/2014, 07:21