会计学-企业决策的基础-14版-PPT13

©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinSTATEMENTOFCASHFLOWSChapter13©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinLearningObjectiveLO1Explainthepurposesandusesofastatementofcashflows.©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinProvidesinformationaboutthecashreceiptsandcashpaymentsofabusinessentityduringtheaccountingperiod.Helpsinvestorswithquestionsaboutthecompany’s•Abilitytogeneratepositivecashflows.•Abilitytomeetitsobligationsandtopaydividends.•Needforexternalfinancing.•Investingandfinancingtransactionsfortheperiod.PurposeoftheStatementofCashFlows©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinCompanyNameStatementofCashFlowsPeriodCoveredCashflowsfromoperatingactivities:[Listofindividualinflowsandoutflows]Netcashprovided(used)byoperatingactivities$#####Cashflowsfrominvestingactivities:[Listofindividualinflowsandoutflows]Netcashprovided(used)byinvestingactivities#####Cashflowsfromfinancingactivities:[Listofindividualinflowsandoutflows]Netcashprovided(used)byfinancingactivities#####Netincrease(decrease)inCash$#####Cash(andequivalents)balanceatbeginningofperiod#####Cash(andequivalents)balanceatendofperiod$#####©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinLearningObjectiveLO2Describehowcashtransactionsareclassifiedinastatementofcashflows.©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinTheStatementofCashFlowsmustincludethefollowingthreesections:•CashFlowsfromOperatingActivities•CashFlowsfromInvestingActivities•CashFlowsfromFinancingActivitiesClassificationofCashFlows©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinLearningObjectiveLO3Computethemajorcashflowsrelatingtooperatingactivities.©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/Irwin+_Inflowsfrom:•Interestanddividendsreceived.•Salestocustomers.CashFlowsfromOperatingActivitiesOperatingActivitiesOutflowsto:•Suppliersofmerchandiseandservices.•Employees.•Lendersforinterest.•Governmentsfortaxes.©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinLearningObjectiveLO4Computethecashflowsrelatingtoinvestingandfinancingactivities.©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinCashFlowsfromInvestingActivities+_Inflowsfrom:•Sellinginvestmentsandplantassets.•Collectingofprincipalonloans.Outflowsto:•Purchaseofinvestmentsandplantassets.•Purchasedebtorequityinvestments.•Makeloans.InvestingActivities©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/Irwin+_Inflowsfrom:•Short-termandlong-termborrowing.•Owners(forexample,fromissuingstock).Outflowsto:•Makepaymentsonborrowedfunds.•Ownersfordividends.•Purchasetreasurystock.FinancingActivitiesCashFlowsfromFinancingActivities©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinCashEquivalentsCashCurrency•Short-term,highlyliquidinvestments.•Readilyconvertibleintocash.•Sonearmaturitythatmarketvalueisunaffectedbyinterestratechanges.CashandCashEquivalents©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinLearningObjectiveLO5Distinguishbetweenthedirectandindirectmethodsofreportingoperatingcashflows.©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinCompanyNameStatementofCashFlowsPeriodCoveredCashflowsfromoperatingactivities:[Listofindividualinflowsandoutflows]Netcashprovided(used)byoperatingactivities$#####Cashflowsfrominvestingactivities:[Listofindividualinflowsandoutflows]Netcashprovided(used)byinvestingactivities#####Cashflowsfromfinancingactivities:[Listofindividualinflowsandoutflows]Netcashprovided(used)byfinancingactivities#####Netincrease(decrease)inCash$#####Cash(andequivalents)balanceatbeginningofperiod#####Cash(andequivalents)balanceatendofperiod$#####Theoperatingcashflowssectioncanbepreparedusingeitherthedirectmethodortheindirectmethod.Let’slookatthedirectmethodforpreparingtheStatementofCashFlows.©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/Irwin•Accrualbasisrevenueincludessalesthatdidnotresultincashinflows.•Canbecomputedas:CashReceivedfromCustomersDecreaseinreceivablesIncreaseinreceivables+–==NetSalesDirectMethodCashReceivedfromCustomers©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/Irwin+–==Theaccountsreceivablebalancewas$80,000on12/31/06and$110,000on12/31/07.Ifaccrualsalesrevenuefor2007was$900,000,whatwascashbasisrevenue?DecreaseinreceivablesIncreaseinreceivablesNetSales$900,000DirectMethodCashReceivedfromCustomersCashReceivedfromCustomers©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinCashReceivedfromCustomers=$870,000$30,000Increaseinreceivables–=NetSales$900,000DirectMethodCashReceivedfromCustomersTheaccountsreceivablebalancewas$80,000on12/31/06and$110,000on12/31/07.Ifaccrualsalesrevenuefor2007was$900,000,whatwascashbasisrevenue?©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinLet’slookatsomesimplifiedformulasforcomputingdirectmethodcashflows.©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinInterestReceived=InterestRevenue+Decreaseininterestreceivable-IncreaseininterestreceivableDividendsReceived=DividendsRevenue+Decreaseindividendsreceivable-IncreaseindividendsreceivableDirectMethodInterestandDividendsReceived©TheMcGraw-HillCompanies,Inc.,2008McGraw-Hill/IrwinStep1Step2Purchase