暨南大学管理学院成本与管理会计课件 Chapter15.ppt

Chapter Fifteen Purpose of the Statement of Cash Flows Learning Objective 1 Cash Constructing the Statement of Cash Flows Using Changes in Noncash Balance Sheet Accounts Constructing the Statement of Cash Flows Using Changes in Noncash Balance Sheet Accounts Constructing the Statement of Cash Flows Using Changes in Noncash Balance Sheet Accounts Constructing the Statement of Cash Flows Using Changes in Noncash Balance Sheet Accounts Constructing the Statement of Cash Flows Using Changes in Noncash Balance Sheet Accounts Constructing the Statement of Cash Flows Using Changes in Noncash Balance Sheet Accounts A Simplified Statement of Cash Flows: An Example A Simplified Statement of Cash Flows: An Example Additional Information: There was a net loss for the year of $27,000. Depreciation charges for the year were $6,000. During the year, Ed sold land originally costing $32,000 for $32,000. During the year, Ed paid dividends of $3,000 to the stockholders. Ed issued $50,000 of common stock to settle the note due to Joe Doe. A Simplified Statement of Cash Flows: An Example A Simplified Statement of Cash Flows: An Example A Simplified Statement of Cash Flows Learning Objective 2 The Full-Fledged Statement of Cash Flows: Operating Activities The Full-Fledged Statement of Cash Flows: Investing Activities The Full-Fledged Statement of Cash Flows: An Overview The Full-Fledged Statement of Cash Flows: An Overview Operating Activities Operating Activities Sources of cash are added to net income and uses of cash are subtracted from net income. Operating Activities Operating Activities Operating Activities Operating Activities Investing Activities Financing Activities Other Issues: Gross or Net? For investing and financing activities, items on the statement of cash flows should be presented in gross amounts rather than in net amounts. Example: Assume Macy’s purchases $50 million in property during the year and sells other property for $30 million. Instead of showing the ne