Learning Objectives are classified as conceptual, analytical, or procedural.
After completing this chapter you should be able to: Conceptual C1 Distinguish between operating, investing, and financing activities, and describe how noncash investing and financing activities are disclosed.
Analytical A1 Analyze the statement of cash flows and apply the cash flow on total assets ratio.
Procedural P1 Prepare a statement of cash flows. P2 Compute cash flows from operating activities using the indirect method. P3 Determine cash flows from both investing and financing activities. P4 Appendix 16A—Compute cash flows from operating activities using the direct method. |