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LessonEight:
StatementofCashFlowsAims:1.ExplaintheconceptofTheCashFlowStatements.2.Classifyactivitiesaffectingcashasoperating,investing,orfinancingactivities.3.Usethedirectmethodtomeasurecashflows.4.Determinecashflowsfromincomestatementandbalancesheetaccounts.5.Usetheindirectmethodtocalculatecashflowsfromoperations.8.1
IntroductiontoStatementofCashFlowsAstatementofcashflowsreportsthecashreceiptsandcashpaymentsofanentityduringaperiod.Itexplainsthecausesforthechangesincashbyprovidinginformationaboutoperating,financingandinvestingactivities.8.2
ClassificationofaFirmsActivitiesAffectingCash(1)operatingmanagementisprimarilyconcernedwithmajorday-to-dayactivitiesthatgeneraterevenuesandexpenses(operatingactivities);and(2)financialmanagementislargelyconcernedwithwheretogetcash(financingactivities)andhowtousecash(investingactivities).8.3
TwoMethodsofComputingCashFlows
fromOperatingActivitiesTwoapproachescanbeusedtocomputethenumberreportedascashflowfromoperatingactivities.(1)Computingitascollectionslessoperatingdisbursementsiscalledthedirectmethod;(2)Adjustingtheaccrualnetincometoreflectonlycashoutlaysiscalledindirectmethod.8.4
TransactionsAffecting
CashFlowsfromAllSourcesTYPE
OF
TRANSACTIONCASHOperating
ActivitiesSales
of
goods
and
services
for
cash+Sales
of
goods
and
services
on
credit0Receive
dividends
or
interest+Collection
of
accounts
receivable+Recognize
cost
of
goods
sold0Purchase
inventory
for
cash-Purchase
inventory
on
credit0Pay
trade
accounts
payable-Accrue
operating
expenses0Pay
operating
expenses-Accrue
taxes0Pay
taxes-Accrue
interest0Pay
interest-Prepay
expenses
for
cash-Write
off
prepaid
expenses0Charge
depreciation
or
amortization0Investing
ActivitiesPurchase
fixed
asset
for
cash-Purchase
fixed
assets
by
issuing
debt0Sell
fixed
assets+Purchase
securities
that
are
not
cash
equivalents-Sell
securities
that
are
not
cash
equivalents+Make
a
loan-Financing
ActivitiesIncrease
long-term
or
short-term
debt+Reduce
long-term
or
short-term
debt-Sell
common
or
preferred
stock+Repurchase
and
retire
common
or
preferred
stock-Purchase
treasury
stock-Pay
dividends-Convert
debt
to
common
stock0Reclassify
long-term
debt
to
short-term
debt08.5
PreparingaStatementof
CashFlowsUsingtheDirectMethodCashflowsfromoperatingactivities:(1)Collectionsfromsalestocustomersarealmostalwaysthemajoroperatingactivity.(2)Disbursementsforpurchasesofgoodstobesoldandoperatingexpensesarealmostalwaysthemajoroperatingcashoutflows.(3)Theexcessofcollectionoverdisbursementsisnetcashprovidedbyoperatingactivities.8.6
PreparingaStatementof
CashFlowsUsingtheIndirectMethodTheindirectmethodofcomputingcashflowsfromoperatingactivitiesreconcilesnetincometothenetcashprovidedbyoperatingactivities.(1)Depreciationisaddedbacktonetincomebecauseitisanon-cashitem.(2)Adddecreasesinnon-cashcurrentassets.(3)Addincreasesincurrentliabilities.(4)Deductincreasesinnon-cashcurrentassets.(5)Deductdecreasesincurrentliabilities.8.9
ComputingCashFlows
fromOperatingActivitiesOperatingcashinflowsminusoperatingcashoutflowsequalsthenetcashprovidedby(orusedby)operatingactivities.Collectionsfromsalestocustomersareusuallythelargestsourceofoperatingcashinflows.
Disbursementsforpurchasesofgoodstobesoldandoperatingexpensesareusuallythelargestsourcesofoperatingcashoutflows.8.10
ComputingtheCash
CollectionsfromCustomersSales
$400
000
Beginning
accounts
receivable50
000
Potential
collections
$450
000
Ending
accounts
receivable
(90
000)
Cash
collections
from
customers
$360
000
Sales$400
000Decrease(increase)in
accounts
receivable
(40
000)
Cash
collections
from
customers
$360
000
8.11
ComputingtheCash
PaymentstoSuppliersThedifferencebetweencostofgoodssoldandcashpaymentstosupplierscanbedeterminedbylookingatinventoryandaccountspayable.Ending
inventory$200
000
Cost
of
goods
sold200
000Inventory
to
account
for$400
000
Beginning
inventory
(120
000)
Purchases
of
inventory
$280
000
Beginning
accounts
payable$12
000Purchases
of
inventory280
000
Total
amount
to
be
paid
in
cash$292
000Ending
accounts
payable
(148
000)
Accounts
paid
in
cash
$144
000
Theeffectsofinventoryandaccountspayableonthepreviousslidecanbecombinedintoonecalculationasfollows:Cost
of
goods
sold$200
000Increase(decrease)in
inventory80
000Decrease(increase)in
accounts
payable
(136
000)
Payments
to
suppliers
$144
000
8.12
ComputingtheCash
PaymentstoEmployees
Beginning
wages
and
salaries
payable$8
000Wages
and
salaries
expense72
000
Total
to
be
paid
in
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