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Lecture Financial accounting (7/e): Chapter 13 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 13 - Statement of cash flows. After studying this chapter, you should be able to: Classify cash flow statement items as part of net cash flows from operating, investing, and financing activities; report and interpret cash flows from operating activities using the indirect method; analyze and interpret the quality of income ratio;. | Statement of Cash Flows Chapter 13 Chapter 13: Statement of Cash Flows Classifications of the Statement of Cash Flows Operating Activities Cash inflows and outflows directly related to earnings from normal operations. Investing Activities Cash inflows and outflows related to the acquisition or sale of productive facilities and investments in the securities of other companies. Financing Activities Cash inflows and outflows related to external sources of financing (owners and creditors) for the enterprise. The statement of cash flows reports cash inflows and outflows in three broad categories: operating activities, investing activities, and financing activities. The operating activities section reports the cash effects of the elements of net income. The investing activities section reports the cash effects of the acquisition and disposition of assets (other than inventory and cash equivalents). The financing activities section reports the cash effects of the sale or repurchase of shares, the issuance or repayment of debt securities, and the payment of cash dividends. We will discuss each of these sections in more detail in the next few slides. Investing Activities Operating Activities Financing Activities Sale of operational assets Sale of investments Collections of loans Cash received from revenues Issuance of stock Issuance of bonds and notes CASH INFLOWS Business CASH OUTFLOWS Purchase of operational assets Purchase of investments Loans to others Cash paid for expenses Payment of dividends Repurchase of stock Repayment of debt Many decisions benefit from information about the company’s underlying cash flow process. Cash continually flows into and out of an active business. This graphic illustrates several examples of cash inflows and outflows classified as operating, investing and financing activities. Take a few minutes to review these examples before we take a closer look at each section. This ending cash balance should agree with the balance sheet. | Statement of Cash Flows Chapter 13 Chapter 13: Statement of Cash Flows Classifications of the Statement of Cash Flows Operating Activities Cash inflows and outflows directly related to earnings from normal operations. Investing Activities Cash inflows and outflows related to the acquisition or sale of productive facilities and investments in the securities of other companies. Financing Activities Cash inflows and outflows related to external sources of financing (owners and creditors) for the enterprise. The statement of cash flows reports cash inflows and outflows in three broad categories: operating activities, investing activities, and financing activities. The operating activities section reports the cash effects of the elements of net income. The investing activities section reports the cash effects of the acquisition and disposition of assets (other than inventory and cash equivalents). The financing activities section reports the cash effects of the sale or repurchase .