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Statement of Cash Flows Revisited参考
Absence of Transaction Data If we do not have access to detailed cash flow information, the preparation of a statement of cash flows involves analyzing the income statement and comparative balance sheets to determine how a business generated and used cash. Absence of Transaction Data Absence of Transaction Data Absence of Transaction Data Absence of Transaction Data Absence of Transaction Data 6-Step Process Compute how much the cash balance changed during the year. 6-Step Process Convert the income statement from an accrual-basis to a cash-basis summary of operations (see Exhibit 21-4, Slide 21-10). Eliminate expenses that do not involve the outflow of cash. Eliminate gains and losses associated with investing or financing activities. Adjust for changes in the balances of current operating assets and operating liabilities. 6-Step Process Analyze the long-term assets to identify the cash flow effects of investing activities. Also examine certain investment securities accounts. Analyze the long-term debt and stockholders’ equity accounts to determine the cash flow effects of any financing transactions. Also examine changes in short-term loan accounts. 6-Step Process 6-Step Process An Illustration of the 6-Step Process An Illustration of the 6-Step Process An Illustration of the 6-Step Process An Illustration of the 6-Step Process An Illustration of the 6-Step Process An Illustration of the 6-Step Process An Illustration of the 6-Step Process An Illustration of the 6-Step Process An Illustration of the 6-Step Process An Illustration of the 6-Step Process An Illustration of the 6-Step Process An Illustration of the 6-Step Process The Indirect and Direct Methods Illustration of the 6-Step Process Illustration of the 6-Step Process Illustration of the 6-Step Process Illustration of the 6-Step Process Illustration of the 6-Step Process Illustration of the 6-Step Process Illustration of the 6-Step Process Cash flows from investing activities: Sold bu
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