The statement of cash flows shows how a company's operating, investing, and financing activities affected cash during an accounting period. It explains the net increase or decrease in cash. Cash includes cash equivalents such as money market accounts and treasury bills. The statement of cash flows classifies cash flows into operating, investing, and financing activities to provide information about cash receipts and payments. Adjustments must be made to the income statement to convert accrual-based figures to a cash basis for the operating activities section.
Acquisition and Disposition of Property, Plant, and Equipmentreskino1
Identify property, plant, and equipment and its related costs.
Discuss the accounting problems associated with interest capitalization.
Explain accounting issues related to acquiring and valuing plant assets.
Describe the accounting treatment for costs subsequent to acquisition.
Describe the accounting treatment for the disposal of property, plant, and equipment.
Income Statement and Related Information
LEARNING OBJECTIVES
After studying this chapter, you should be able to:
Identify the uses and limitations of an income statement.
Describe the content and format of the income statement.
Discuss how to report various income items.
Explain the reporting of accounting changes and errors.
Describe related equity statements.
Acquisition and Disposition of Property, Plant, and Equipmentreskino1
Identify property, plant, and equipment and its related costs.
Discuss the accounting problems associated with interest capitalization.
Explain accounting issues related to acquiring and valuing plant assets.
Describe the accounting treatment for costs subsequent to acquisition.
Describe the accounting treatment for the disposal of property, plant, and equipment.
Income Statement and Related Information
LEARNING OBJECTIVES
After studying this chapter, you should be able to:
Identify the uses and limitations of an income statement.
Describe the content and format of the income statement.
Discuss how to report various income items.
Explain the reporting of accounting changes and errors.
Describe related equity statements.
Fundamental of Corporate Finance, chapter 1Yin Sokheng
The objective of the course is to provide an understanding of both the theory of corporate finance fundamentals and how it applies to the “real” world. The main focus of this course is on the corporate financial manger and how he/she reaches decisions. We will cover many issues that are important to a modern financial manager including various advance topics in corporate finance fundamentals such as the essential concepts and understanding of the uses of financial statements and cash flows, ratio analysis, financial planning and growth, time value of money, bonds and stocks valuation, and project valuation.
IAS-1: Presentation of Financial StatementsAmit Sarkar
IAS 1 Presentation of Financial Statements sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current distinction. The standard requires a complete set of financial statements to comprise a statement of financial position, a statement of profit or loss and other comprehensive income, a statement of changes in equity and a statement of cash flows.
Fundamental of Corporate Finance, chapter 1Yin Sokheng
The objective of the course is to provide an understanding of both the theory of corporate finance fundamentals and how it applies to the “real” world. The main focus of this course is on the corporate financial manger and how he/she reaches decisions. We will cover many issues that are important to a modern financial manager including various advance topics in corporate finance fundamentals such as the essential concepts and understanding of the uses of financial statements and cash flows, ratio analysis, financial planning and growth, time value of money, bonds and stocks valuation, and project valuation.
IAS-1: Presentation of Financial StatementsAmit Sarkar
IAS 1 Presentation of Financial Statements sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current distinction. The standard requires a complete set of financial statements to comprise a statement of financial position, a statement of profit or loss and other comprehensive income, a statement of changes in equity and a statement of cash flows.
Accounting Standard-3 Cash Flow Statement by Nithin RajChinnu Raj
Are you Searching for the Complete Information on AS-3 (Cash Flow Statement)??You have come Correctly..Here is the Brief Description on Cash Flow Statement which enables the Students to gain the complete knowledge on AS-3.
Thanks for viewing my PPT......
A presentation about the Cash Flow Statement ,whole chapter is covered in the slides .one can easily understand the concept of cash flow statement
and a video is also there but link went missing so please search it on youtube by the name of "cash flow statement in 3-min" a beautiful video to understand the basic concept of cash flow statement.In the end a numerical has solved for the better understanding ,which let u fetch marks in your examinations.
Even tho Pi network is not listed on any exchange yet.
Buying/Selling or investing in pi network coins is highly possible through the help of vendors. You can buy from vendors[ buy directly from the pi network miners and resell it]. I will leave the telegram contact of my personal vendor.
@Pi_vendor_247
how to sell pi coins in South Korea profitably.DOT TECH
Yes. You can sell your pi network coins in South Korea or any other country, by finding a verified pi merchant
What is a verified pi merchant?
Since pi network is not launched yet on any exchange, the only way you can sell pi coins is by selling to a verified pi merchant, and this is because pi network is not launched yet on any exchange and no pre-sale or ico offerings Is done on pi.
Since there is no pre-sale, the only way exchanges can get pi is by buying from miners. So a pi merchant facilitates these transactions by acting as a bridge for both transactions.
How can i find a pi vendor/merchant?
Well for those who haven't traded with a pi merchant or who don't already have one. I will leave the telegram id of my personal pi merchant who i trade pi with.
Tele gram: @Pi_vendor_247
#pi #sell #nigeria #pinetwork #picoins #sellpi #Nigerian #tradepi #pinetworkcoins #sellmypi
How to get verified on Coinbase Account?_.docxBuy bitget
t's important to note that buying verified Coinbase accounts is not recommended and may violate Coinbase's terms of service. Instead of searching to "buy verified Coinbase accounts," follow the proper steps to verify your own account to ensure compliance and security.
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
how to sell pi coins in all Africa Countries.DOT TECH
Yes. You can sell your pi network for other cryptocurrencies like Bitcoin, usdt , Ethereum and other currencies And this is done easily with the help from a pi merchant.
What is a pi merchant ?
Since pi is not launched yet in any exchange. The only way you can sell right now is through merchants.
A verified Pi merchant is someone who buys pi network coins from miners and resell them to investors looking forward to hold massive quantities of pi coins before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
Poonawalla Fincorp and IndusInd Bank Introduce New Co-Branded Credit Cardnickysharmasucks
The unveiling of the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card marks a notable milestone in the Indian financial landscape, showcasing a successful partnership between two leading institutions, Poonawalla Fincorp and IndusInd Bank. This co-branded credit card not only offers users a plethora of benefits but also reflects a commitment to innovation and adaptation. With a focus on providing value-driven and customer-centric solutions, this launch represents more than just a new product—it signifies a step towards redefining the banking experience for millions. Promising convenience, rewards, and a touch of luxury in everyday financial transactions, this collaboration aims to cater to the evolving needs of customers and set new standards in the industry.
If you are looking for a pi coin investor. Then look no further because I have the right one he is a pi vendor (he buy and resell to whales in China). I met him on a crypto conference and ever since I and my friends have sold more than 10k pi coins to him And he bought all and still want more. I will drop his telegram handle below just send him a message.
@Pi_vendor_247
The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just telegram this number below. I sold about 3000 pi coins to him and he paid me immediately.
Telegram: @Pi_vendor_247
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell.
Consequently, right now. All you need to do is select the right pi network provider.
Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
debuts.
I'll provide you the Telegram username
@Pi_vendor_247
Currently pi network is not tradable on binance or any other exchange because we are still in the enclosed mainnet.
Right now the only way to sell pi coins is by trading with a verified merchant.
What is a pi merchant?
A pi merchant is someone verified by pi network team and allowed to barter pi coins for goods and services.
Since pi network is not doing any pre-sale The only way exchanges like binance/huobi or crypto whales can get pi is by buying from miners. And a merchant stands in between the exchanges and the miners.
I will leave the telegram contact of my personal pi merchant. I and my friends has traded more than 6000pi coins successfully
Tele-gram
@Pi_vendor_247
The European Unemployment Puzzle: implications from population agingGRAPE
We study the link between the evolving age structure of the working population and unemployment. We build a large new Keynesian OLG model with a realistic age structure, labor market frictions, sticky prices, and aggregate shocks. Once calibrated to the European economy, we quantify the extent to which demographic changes over the last three decades have contributed to the decline of the unemployment rate. Our findings yield important implications for the future evolution of unemployment given the anticipated further aging of the working population in Europe. We also quantify the implications for optimal monetary policy: lowering inflation volatility becomes less costly in terms of GDP and unemployment volatility, which hints that optimal monetary policy may be more hawkish in an aging society. Finally, our results also propose a partial reversal of the European-US unemployment puzzle due to the fact that the share of young workers is expected to remain robust in the US.
what is the best method to sell pi coins in 2024DOT TECH
The best way to sell your pi coins safely is trading with an exchange..but since pi is not launched in any exchange, and second option is through a VERIFIED pi merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and pioneers and resell them to Investors looking forward to hold massive amounts before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade pi coins with.
@Pi_vendor_247
2. The Statement of Cash Flows
14–
2
… shows how a company’s operating, investing, and
financing activities affected cash during an
accounting period
Explains the net increase (or decrease) in cash
during the accounting period
3. Cash and Cash Equivalents
14–
3
Cash includes cash and cash equivalents
Cash
Money on hand
Deposits in company checking accounts
Cash equivalents
Short-term, highly liquid investments including
Money market accounts
Commercial paper
U.S. Treasury bills
Combined with the Cash account on the statement of cash flows
4. Purposes of the Statement of Cash Flows
14–
4
… is to provide information about a company’s cash
receipts and cash payments during an accounting
period
Other financial statements may also provide some of
this information
5. Internal Uses of the Statement of Cash Flows
14–
5
Management uses the statement of cash flows to
Assess liquidity
Determine if short-term financing is necessary
Determine dividend policy
Decide whether to raise or lower dividends
Evaluate the effects of investment and financing decisions
Plan for investing and financing needs
6. External Uses of the Statement of Cash Flows
14–
6
Investors and creditors use the statement of cash
flows to assess a company’s ability to
Manage cash flows
Generate positive future cash flows
Pay its liabilities
Pay dividends and interest
Anticipate its need for additional financing
8. Operating Activities
14–
8
… include the cash effects of transactions and other
events that affect the income statement
In effect, items on the income statement are changed
from an accrual to a cash basis
9. Operating Activities
14–
9
Cash inflows
Cash receipts from customers for goods and services
Interest and dividends received on loans and investments
Sales of trading securities
Cash outflows
Cash payments for
Wages
Goods and services
Expenses
Interest
Taxes
Purchases of trading securities
10. Investing Activities
14–
10
… include the cash effects of transactions that affect
long-term assets
Acquiring and selling long-term assets
Acquiring and selling marketable securities other
than trading securities or cash equivalents
Making and collecting loans
11. Investing Activities
14–
11
Cash inflows
Cash receipts from selling long-term assets and marketable
securities
Collecting loans
Cash outflows
Cash expended for purchases of long-term assets and
marketable securities
Cash loaned to borrowers
12. Financing Activities
14–
12
… include the cash effects of transactions that
affect long-term liabilities and stockholders’
equity
Obtaining resources from stockholders
Returning resources to stockholders and providing
them with a return on their investment
Obtaining resources from creditors
Repaying amounts borrowed from creditors or
otherwise settling obligations
Repayments of accounts payable or accrued liabilities are
classified under operating activities
13. Financing Activities
14–
13
Cash inflows
Proceeds from issues of stock
Proceeds from short-term and long-term borrowing
Cash outflows
Repayment of loans
Payments to owners (cash dividends)
Treasury stock transactions
16. Format of the Statement of Cash Flows
Divided into three sections
Cash flows from operating activities
Cash flows from investing activities
Cash flows from financing activities
A reconciliation of beginning and ending Cash
balances appears near the bottom of the statement
Schedule of noncash investing and financing
transactions
18. Cash-Generating Efficiency (CGE) (cont’d)
14–
18
2. Cash Flows to Sales
3. Cash Flows to Assets
Shows how much of net
sales actually results in
cash inflows
Shows how much cash
is being generated by
operations for each
dollar of assets
SalesNet
ActivitiesOperatingfromFlowsCashNet
SalestoFlowsCash =
8.5%
$10,017
$850
==
AssetsTotalAverage
ActivitiesOperatingfromFlowsCashNet
AssetstoFlowsCash =
10.9%
2$7,324)($8,239
$850
=
÷+
=
19. Free Cash Flow (FCF)
14–
19
… is the amount of cash that remains after paying for
continuing operations at the current level, interest,
income taxes, dividends, and net capital
expenditures
Shows how much cash a company has available to
reduce debt or expand
Free Cash Flow = Net Cash Flows from Operating Activities
– Dividends
– Purchases of Plant Assets
+ Sales of Plant Assets
21. Determining Cash Flows from Operating
Activities14–
21
There are two methods of converting the
income statement from an accrual basis to a
cash basis
1. The direct method
Adjusts each item in the income statement to its cash
equivalent
More easily understood by the average reader
1. The indirect method
Lists only necessary adjustments to convert net income to
net cash flows
Superior from an analyst’s perspective
Used by most companies
Both methods produce the same net figure
22. Indirect Method of Determining Net Cash Flows
from Operating Activities14–
22
24. Adjustments to Depreciation
14–
24
Effect on income statement: -$37,000 Effect on cash flows: zero
Cash flow out is $37,000 less, because depreciation expense has no cash effect
Add $37,000 to net income
Depreciation Expense Income Taxes Payable Cash
37,000 37,000
Depreciation expense $37,000
25. Adjustments to Depreciation
14–
25
Cash Flows from Operating Activities
Net income $16,000
Depreciation expense $37,000
Depreciation expense $37,000
Depreciation Expense Accumulated Depreciation Cash
37,000 37,000
27. Adjustments to Gains and Losses
14–
27
Gain on sale of investments $12,000
Investments sold for $102,000 (original cost $90,000)
Effect on income statement: +$12,000 Effect on cash flows: +$102,000
(Shown under investing activities)
Gains do not affect cash flows from operating activities and need to be removed
from this section
Deduct $12,000 from net income
Gain on Sale - Investments Investments Cash
90,000
-0-
90,000
12,000 102,000
28. Adjustments to Gains and Losses
14–
28
Cash Flows from Operating Activities
Net income $16,000
Depreciation expense $37,000
Gain on sale of investments (12,000)
Gain on sale of investments $12,000
Investments sold for $102,000 (original cost $90,000)
Gain on Sale - Investments Investments Cash
90,000
-0-
90,000
12,000 102,000