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Managerial Accounting
Introduction to Managerial Accounting
Jeannie M. Folk
Ray H. Garrison
Eric Noreen
How Well Am I Doing? Statement of Cash Flows

Learning Objectives

After studying Chapter 13, you should be able to:

1

Know how to classify changes in noncash balance sheet accounts as sources or uses of cash.

2

State the general rules for determining whether transactions should be classified as operating activities, investing activities, or financing activities.

3

Prepare a statement of cash flows using the indirect method to determine the net cash provided by operating activities.

4

(Appendix 13A) Use the direct method to determine the net cash provided by operating activities.

5

(Appendix 13B) Prepare a statement of cash flows using the T-account approach.




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