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CONCEPTUAL

C1 Distinguish between operating, investing, and financing activities, and describe how noncash investing and financing activities are disclosed. (p. 503)

ANALYTICAL

A1 Analyze the statement of cash flows and apply the cash flow on total assets ratio. (p. 520)

PROCEDURAL

P1 Prepare a statement of cash flows. (p. 506)

P2 Compute cash flows from operating activities using the indirect method. (p. 509)

P3 Determine cash flows from both investing and financing activities. (p. 515)

P4 Appendix 12A—Illustrate use of a spreadsheet to prepare a statement of cash flows. (p. 524)

P5 Appendix 12B—Compute cash flows from operating activities using the direct method. (p. 527)