... 2005-2006 Principles of accounting Lecture 4a StatementofCash Sources and Uses Bo Ho Company Thestatementofcash sources and uses is the precursor ofthestatementofcash flows; it looks like ... measure the results of business activities Thestatementofcashflows concerns with the net cash flow generated from business activities 7/17/2006 Nguyễn Tấn Bình Preparing theStatementofCashFlows ... of accounting Lecture 4a From Amounts on the Income Statement to Items on theStatementofCashFlows Accountants often calculate cashflows from income statement items Some accountants use the...
... Purpose ofTheStatementofCash Flows: Basic Concepts Thestatementofcashflows reports the entity’s cashflows (cash receipts and cash 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...
... Learning Objectives Describe the purpose ofthestatementofcashflows 16 4-49 TheStatementofCashFlows p Provides relevant information about a company’s cash receipts and cash disbursements p Helps ... reporting period to the disposal date Gain or loss on the disposal ofthe component Reporting for Components Held For Sale Operating income or loss ofthe component from the beginning ofthe reporting ... beginning ofthe reporting period to the end ofthe reporting period An “impairment loss” if the carrying value ofthe assets ofthe component is more than the fair value minus cost to sell 4-25...
... 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 ... hence, are not shown on thestatementofcashflows • However, the endnotes to thestatementofcashflows or a separate statement is prepared to explain their changes on the balance sheet 7/17/2006 ... necessity ofthestatementofcashflows Additionally provides a lot of important information that the balance sheet and the income statement fail to provide: • The income statement is made on the...
... indirect method Analyze thestatementofcashflows Chapter 14-2 StatementofCashFlowsStatementofCashFlowsTheStatementofTheStatementofCash Flows: Cash Flows: Usefulness and Usefulness ... change in cash Using Cash Using CashFlows to Evaluate Flows to Evaluate a Company a Company Free cash flow Usefulness oftheStatementofCashFlows Usefulness oftheStatementofCashFlows Provides ... Identify the major classifications ofcashflows Preparing theStatementofCashFlows Preparing theStatementofCashFlows Three Major Steps: Chapter 14-13 SO Identify the major classifications of...
... Prepare a statementofcashflows using the indirect method Preparing Preparing thetheStatementStatementofofCashCashFlowsFlows Illustration 12-5 12-22 LO Prepare a statementofcashflows ... net cash flow from operating activities 12-20 LO Explain the impact ofthe product life cycle on a company’s cashflows Preparing Preparing thetheStatementStatementofofCashCashFlowsFlows ... ofthestatementofcashflows Distinguish among operating, investing, and financing activities Explain the impact ofthe product life cycle on a company’s cashflows Prepare a statementof cash...
... Prepare a statementofcashflows using the indirect method Preparing Preparing thetheStatementStatementofofCashCashFlowsFlows Illustration 12-5 12-22 LO Prepare a statementofcashflows ... net cash flow from operating activities 12-20 LO Explain the impact ofthe product life cycle on a company’s cashflows Preparing Preparing thetheStatementStatementofofCashCashFlowsFlows ... ofthestatementofcashflows Distinguish among operating, investing, and financing activities Explain the impact ofthe product life cycle on a company’s cashflows Prepare a statementof cash...
... operating cashflows However, a detailed examination o f other parts o f the financial statements is required to determine thecashThe other nonrecurring cash items are thecash portions of litigation ... persistence from the other operating cash flows^ and possess significant incremental value in the prediction o f cashflows in the next three years (both operating cashflows and free cash flows) Speciflcally, ... current cashflows from operations as having the same persistence or the same predictive ability for future cash flows, ignoring the composition ofthecash flows. ^ FASB 1978, 37-39 ^In the presence...
... (and thereby generating the expectation of a strengthening ofthe rand) or by raising interest rates Under either of these options, it would probably be both difficult and undesirable for the ... (NOFP), which is a measure of its short-term foreign currency exposure, has been reduced by nearly two-thirds since the currency crisis of 1998 Nevertheless, the NOFP and other indicators of ... volatile than other capital flows, they still tend to show little persistence over time However, in the case of certain large one-off inflows of FDI, such as privatization proceeds, there may be...
... undertaken in achieving the goals ofcash management 1.1 Responsibilities ofthecash manager The goals ofthecash management function bring out the basic responsibilities ofthecash manager, which, ... levels of cash, it increases its net working capital and the costs of holding cash, both of which decrease the value ofthe firm Cash management influences the value ofthe firm by limiting cash ... the amount ofcash that minimizes the sum ofthe holding and transaction costs Holding cost is the combination ofthe cost of administration, i.e the costs incurred for keeping track ofthe cash, ...
... 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 ... progress of production and consumption ofthe business Therefore, analysis ofthe proportion of inventories over the period will evaluate the reasonableness ofthe reserves However, when analyzing ... 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...
... Completeness, on the other hand, must be verified explicitly; every part ofthe source FS must be subsumed by a subpart ofthe FS obtained by unifying the FSs induced by the left-hand side patterns of every ... argument of aimer to the first argument of nager by means of a re-entrancy The set of rules given below together establish a transfer relation between (3) and (4): s Applications ofthe Formalism ... will be present in the overall destination FS as the first element on the argument list of schwimmen Reversing the direction, with (3) as the source, the variable 'Ag' is bound to the sub-FS indexed...
... scenario The differences ofthecashflows in the base and the alternative scenario are the incremental cashflows We denote these incremental cashflows by Xt, where Xt>0 indicates that the firm’s cash ... This is a consequence ofthe fact that the sign ofthecashflows changes more than once over the lifetime ofthe project: cash outflows followed by inflows followed by outflows To make matters ... defined as the present value of all future cashflows produced by an investment, less the initial cost ofthe investment Let Xt denote the dollar cashflow in time t and N the number of such cashflows...
... 20–21 statementof activities, example, 30–31 statementofcash flows, example, 40–41 statementof changes in fiduciary net assets, 42–43 statementof fiduciary net assets, 42 statementof net ... care entities StatementofCash Flows, 375 Statementof Changes in Net Assets, 373–374 example, 375 Statementof Financial Position, 374–375 Statementof Operations, 373 example, 374 statements, ... financial reporting, 375–378 StatementofCash Flows, 378 example, 377 Statementof Net Assets, 378 Statementof Revenues, Expenses, and Changes in Fund Net Assets, 378 Statements of Financial Position,...
... objective ofthe thesis is to identify the determinants of FDI flows and regional distribution in Vietnam The thesis focuses primarily on answering the two questions: -What determines the attraction of ... Chapter and Chapter ofthe dissertation 1.4.2 Distribution of FDI between regions in the nation The first basic theory relating to the distribution of FDI between regions in the nations is Popular ... contribution ofthe thesis: Theoretical: - With respect to Vietnam, there is no effect of first lagged FDI (FDI_1) on the dependent variable, FDI - With respect to FDI regional distribution, there...
... literature therefore expected a positive relation between volatility ofcashflows and cash holding The greater the volatility ofcash flow, the greater the possibility that the firm will be short of ... the enterprise free cash flow greater than the opportunity profitable investment Free cash flow theory is also basing on the theory of asymmetric information and the theory of agency costs According ... asymmetry theory is mainly used in this study And other related theories are also referred, including agency theory, trade-off theory, pecking order theory, and cash flow theory These theories...
... thư) Statementof Interest Write a Statementof Interest that describes why you seek an internship with the U.S Consulate General Ho Chi Minh City Explain how the academic courses ... certify that, to the best of my knowledge, all of my statements are true, complete, and made in good faith Signature Date YOU MUST INCLUDE: A copy of your identification ... such a program According to the law, we may only accept your gratuitous service if the service: (1) is performed by a student, with permission ofthe institution at which the student is enrolled;...
... objective ofthe thesis is to identify the determinants of FDI flows and regional distribution in Vietnam The thesis focuses primarily on answering the two questions: -What determines the attraction of ... Chapter and Chapter ofthe dissertation 1.4.2 Distribution of FDI between regions in the nation The first basic theory relating to the distribution of FDI between regions in the nations is Popular ... contribution ofthe thesis: Theoretical: - With respect to Vietnam, there is no effect of first lagged FDI (FDI_1) on the dependent variable, FDI - With respect to FDI regional distribution, there...
... activities • The IAS requires a reconciliation ofcash and cash equivalents IAS Statementofcashflows IAS Statementofcashflows IAS Statementofcashflows • The above proforma was for the indirect ... Objectives IAS7 Statementofcashflows Preparing a cash flow IAS Statementofcashflows Purpose • A statementofcashflows shows the effect of an entity’s commercial transactions on its cash balance ... ofcashflows Format • IAS Statementofcashflows splits cashflows into the following headings: – Cashflows from operating activities – Cashflows from investing activities – Cashflows from...
... Net cashflowsCash from operations vs Net cashflows Four-year Earnings vs Cash from operations Earnings vs Net cashflowsCash from operations vs Net cashflowsThe number of observations in the ... estimate ofthe degree of completion If cash collection is reasonably certain, then the actual timing ofthecash collection is not relevant for reporting purposes Realized cashflows for the firm ... 29 4.2.2 The eflect ofthe length ofthe operating cycle This section investigates Hypothesis Hypothesis predicts that the length ofthe operating cycle is an underlying determinant ofthe variability...