 |  Introduction to Managerial Accounting Jeannie M. Folk
Ray H. Garrison
Eric Noreen
How Well Am I Doing? Statement of Cash Flows
Chapter Outline- The Basic Approach to a Statement of Cash Flows
- Definition of Cash
- Constructing the Statement of Cash Flows Using Changes in Noncash Balance Sheet Accounts
- An Example of a Simplified Statement of Cash Flows
- Constructing a Simplified Statement of Cash Flows
- The Need for a More Detailed Statement
- Organization of the Full-Fledged Statement of Cash Flows
- Operating Activities
- Investing Activities
- Financing Activities
- Other Issues in Preparing the Statement of Cash Flows
- Cash Flows: Gross or Net?
- Operating Activities: Direct or Indirect Method?
- Direct Exchange Transactions
- An Example of a Full-Fledged Statement of Cash Flows
- Eight Basic Steps to Preparing the Statement of Cash Flows
- Setting Up the Worksheet (Steps 1-4)
- Adjustments to Reflect Gross, Rather than Net, Amounts (Step 5)
- Classifying Entries as Operating, Investing, or Financing Activities (Step 6)
- The Completed Statement of Cash Flows (Steps 7and 8)
- Interpretation of the Statement of Cash Flows
- Depreciation, Depletion, and Amortization
- Appendix 13A: The Direct Method of Determining the "Net Cash Provided by Operating Activities"
- Similarities and Differences in the Handling of Data
- Special Rules-Direct and Indirect Methods
- Appendix 13B: The T-Account Approach to Preparing the Statement of Cash Flows
- The T-Account Approach
- Preparing the Statement of Cash Flows from the Completed T-Accounts
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2002 McGraw-Hill Higher Education