Statement of Cash Flows

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Presentation transcript:

Statement of Cash Flows

After studying this chapter, you should be able to: Objectives 1. Summarize the types of cash flow activities reported in the statement of cash flows. 2. Prepare a statement of cash flows, using the indirect method. 3. Prepare a statement of cash flows, using the direct method. 4. Calculate and interpret the free cash flow. After studying this chapter, you should be able to:

Reporting Cash Flows The statement of cash flows reports cash flows by three types of activities: 1. Cash flows from operating activities – transactions that affect net income. 2. Cash flows from investing activities – transactions that affect noncurrent assets. 3. Cash flows from financing activities – transactions that affect equity and debt of the entity.

Reporting Cash Flows Decreases in Cash Operating Operating Investing Increases in Cash Decreases in Cash (receipts from revenues) Operating (payments for expenses) Operating (receipts from sales of noncurrent assets) Investing (payments for acquiring noncurrent assets) Investing (receipts from issuing equity and debt securities) Financing (payments for treasury stock, dividends, and redemption of debt securities) Financing

Merchandise purchases Payments of wages and other expenses Cash Flows from Operating Activities Typical cash inflows Typical cash outflows What are some of the typical cash inflows from operating activities?` What are some of the typical cash outflows from operating activities? Sales of goods and services Merchandise purchases Interest revenue Payments of wages and other expenses Dividend revenue Tax payments

Cash Flows from Investing Activities Typical cash inflows Typical cash outflows What are some of the typical cash inflows from investing activities? What are some of the typical cash outflows from investing activities? Sales of fixed assets Purchase of fixed assets Sale of long-term investments Purchase of long-term investments