B.COM 7TH.ppt
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The statement of cash flows reports cash flows from three activities: operating, investing, and financing. Operating activities reflect cash flows from revenues and expenses that affect net income. Investing activities reflect cash flows that affect noncurrent assets. Financing activities reflect cash flows that affect equity and debt. The statement of cash flows can be prepared using either the direct or indirect method. The direct method reports actual cash receipts and payments, while the indirect method reconciles net income to net cash flow from operating activities.
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AFA Unit-5.ppt
The document provides information about cash flow statements, including:
1. Cash flow statements show the inflows and outflows of cash and cash equivalents over a period of time for operating, investing, and financing activities.
2. Operating activities include principal revenue-generating activities and other day-to-day activities. Investing activities involve the acquisition and disposal of long-term assets. Financing activities involve activities that alter ownership equity and borrowing.
3. Typical cash inflows for operating activities include cash sales and collections from customers. Typical cash outflows are payments to suppliers and employees. For investing, typical cash inflows are from asset sales and typical cash outflows are for asset purchases. For financing,
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This document defines key terms related to cash flow analysis and cash flow statements. It explains that a cash flow statement indicates sources of cash inflows and outflows during an accounting period. It also outlines the direct and indirect methods for preparing a cash flow statement, including showing examples of the sections and calculations involved in each method.
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The document discusses cash flow statements, including their meaning, objectives, importance and limitations. It explains that a cash flow statement shows inflows and outflows of cash from operating, investing and financing activities during a period. Operating activities relate to main revenue generation, investing activities relate to purchase/sale of long-term assets, and financing activities relate to changes in capital/borrowings. The document also provides examples and classifications of various cash inflows and outflows under each activity.
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Cash flow statements
Cash flow statements provide important information about a company's sources and uses of cash that may not be apparent from income statements and balance sheets alone. They show cash inflows and outflows over a period of time to help evaluate a company's ability to generate cash and meet financial obligations. Key parties who use cash flow statements include management, shareholders, suppliers, investors, and employees. Companies prepare cash flow statements to comply with regulations and to assist with financial planning and assessing liquidity.
Statement of Cash FlowsChapter 13McGraw-HillIrwin© .docx
Statement of Cash Flows
Chapter 13
McGraw-Hill/Irwin
© 2009 The McGraw-Hill Companies, Inc.
Chapter 13: Statement of Cash Flows
*
13-*
Understanding the Business
Positive cash flows permit a company to . . .
Expand its operations.
Replace needed assets.
Take advantage of market opportunities.
Pay dividends to owners.
Wall Street analysts consider cash flow an important indicator of a company’s financial health.
*
The cash flow statement focuses attention on a firm’s ability to generate cash internally, its management of current assets and current liabilities, and the details of its investments and its external financing. Positive cash flows permit a company to take advantage of market opportunities, pay dividends to owners, expand its operations, and replace needed assets. Wall Street analysts consider cash flow an important indicator of a company’s financial health.
13-*
CashShort-term, highly liquid investments.Readily convertible into cash.So near maturity that market value is unaffected by interest rate changes (i.e., less than 3 months to maturity).
Classifications of the Statement of Cash Flows
Currency
Cash Equivalents
*
Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near maturity that there is little risk of change in their values if interest rates change.
13-*
Classifications of the Statement of Cash Flows
Operating Activities
Investing Activities
Financing Activities
Cash inflows and outflows directly related to earnings from normal operations.
Cash inflows and outflows related to the acquisition or sale of productive facilities and investments in the securities of other companies.
Cash inflows and outflows related to external sources of financing (owners and creditors) for the enterprise.
*
Part I
The statement of cash flows reports cash inflows and outflows in three broad categories: operating activities, investing activities, and financing activities.
Part II
The operating activities section reports the cash effects of the elements of net income.
Part III
The investing activities section reports the cash effects of the acquisition and disposition of assets (other than inventory and cash equivalents).
Part IV
The financing activities section reports the cash effects of the sale or repurchase of shares, the issuance or repayment of debt securities, and the payment of cash dividends.
We will discuss each of these sections in more detail in the next few slides.
13-*
CASH INFLOWS
Business
CASH OUTFLOWS
Investing Activities
Operating Activities
Financing Activities
Sale of operational assets
Sale of investments
Collections of loans
Cash received from revenues
Issuance of stock
Issuance of bonds and notes
Purchase of operational assets
Purchase of investments
Loans to others
Cash paid for expenses
Payment of dividends
Repurchase of stock
Repayment of debt
*
Many decisions benefit from information about the company’s unde.
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The document defines key terms related to a cash flow statement such as cash flows, cash equivalents, and the three categories of cash flows - operating, investing, and financing activities. It explains that the cash flow statement classifies cash inflows and outflows according to these three activities. The objectives are to determine the sources and uses of cash from each activity. The document also provides examples of cash inflows and outflows that would be included in each of the three activities.
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The statement of cash flows provides information about a company's cash receipts and cash payments over a period of time. It shows cash flows from operating, investing, and financing activities. The statement is useful for assessing a company's liquidity, solvency, and ability to generate cash from operations to pay current liabilities. It helps users evaluate where a company's cash is coming from and how it is being used.
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2. Operating activities include principal revenue-generating activities and other day-to-day activities. Investing activities involve the acquisition and disposal of long-term assets. Financing activities involve activities that alter ownership equity and borrowing.
3. Typical cash inflows for operating activities include cash sales and collections from customers. Typical cash outflows are payments to suppliers and employees. For investing, typical cash inflows are from asset sales and typical cash outflows are for asset purchases. For financing,
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This document defines key terms related to cash flow analysis and cash flow statements. It explains that a cash flow statement indicates sources of cash inflows and outflows during an accounting period. It also outlines the direct and indirect methods for preparing a cash flow statement, including showing examples of the sections and calculations involved in each method.
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The document discusses key aspects of a statement of cash flows including: what it reveals about a company's ability to pay debts and need for external financing; the difference between net income and net cash flow; and the effect of cash and non-cash transactions. It also outlines the principal activities of operating, investing, and financing cash flows and how current assets/liabilities changes are handled.
Cash flow statements
Cash flow statements provide important information about a company's sources and uses of cash that may not be apparent from income statements and balance sheets alone. They show cash inflows and outflows over a period of time to help evaluate a company's ability to generate cash and meet financial obligations. Key parties who use cash flow statements include management, shareholders, suppliers, investors, and employees. Companies prepare cash flow statements to comply with regulations and to assist with financial planning and assessing liquidity.
Statement of Cash FlowsChapter 13McGraw-HillIrwin© .docx
Statement of Cash Flows
Chapter 13
McGraw-Hill/Irwin
© 2009 The McGraw-Hill Companies, Inc.
Chapter 13: Statement of Cash Flows
*
13-*
Understanding the Business
Positive cash flows permit a company to . . .
Expand its operations.
Replace needed assets.
Take advantage of market opportunities.
Pay dividends to owners.
Wall Street analysts consider cash flow an important indicator of a company’s financial health.
*
The cash flow statement focuses attention on a firm’s ability to generate cash internally, its management of current assets and current liabilities, and the details of its investments and its external financing. Positive cash flows permit a company to take advantage of market opportunities, pay dividends to owners, expand its operations, and replace needed assets. Wall Street analysts consider cash flow an important indicator of a company’s financial health.
13-*
CashShort-term, highly liquid investments.Readily convertible into cash.So near maturity that market value is unaffected by interest rate changes (i.e., less than 3 months to maturity).
Classifications of the Statement of Cash Flows
Currency
Cash Equivalents
*
Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near maturity that there is little risk of change in their values if interest rates change.
13-*
Classifications of the Statement of Cash Flows
Operating Activities
Investing Activities
Financing Activities
Cash inflows and outflows directly related to earnings from normal operations.
Cash inflows and outflows related to the acquisition or sale of productive facilities and investments in the securities of other companies.
Cash inflows and outflows related to external sources of financing (owners and creditors) for the enterprise.
*
Part I
The statement of cash flows reports cash inflows and outflows in three broad categories: operating activities, investing activities, and financing activities.
Part II
The operating activities section reports the cash effects of the elements of net income.
Part III
The investing activities section reports the cash effects of the acquisition and disposition of assets (other than inventory and cash equivalents).
Part IV
The financing activities section reports the cash effects of the sale or repurchase of shares, the issuance or repayment of debt securities, and the payment of cash dividends.
We will discuss each of these sections in more detail in the next few slides.
13-*
CASH INFLOWS
Business
CASH OUTFLOWS
Investing Activities
Operating Activities
Financing Activities
Sale of operational assets
Sale of investments
Collections of loans
Cash received from revenues
Issuance of stock
Issuance of bonds and notes
Purchase of operational assets
Purchase of investments
Loans to others
Cash paid for expenses
Payment of dividends
Repurchase of stock
Repayment of debt
*
Many decisions benefit from information about the company’s unde.
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The document defines key terms related to a cash flow statement such as cash flows, cash equivalents, and the three categories of cash flows - operating, investing, and financing activities. It explains that the cash flow statement classifies cash inflows and outflows according to these three activities. The objectives are to determine the sources and uses of cash from each activity. The document also provides examples of cash inflows and outflows that would be included in each of the three activities.
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The statement of cash flows provides information about a company's cash receipts and cash payments over a period of time. It shows cash flows from operating, investing, and financing activities. The statement is useful for assessing a company's liquidity, solvency, and ability to generate cash from operations to pay current liabilities. It helps users evaluate where a company's cash is coming from and how it is being used.
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The document provides information about cash flow statements, including their purpose, components, and preparation process. A cash flow statement shows the inflows and outflows of cash from operating, investing, and financing activities during a specific period. It reconciles net income to the actual cash changes by adjusting for non-cash items and changes in balance sheet accounts. The statement consists of sections for operating activities, investing activities, and financing activities that report cash flows from changes in working capital accounts, long-term asset balances, and long-term debt or equity positions respectively.
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The document discusses the statement of cash flows, including its purpose of providing information about a company's cash inflows and outflows during a period. It summarizes operating, investing, and financing activities. Key terms like cash and cash equivalents are defined. The three sections of the statement - operating, investing, and financing activities - are explained in terms of typical inflows and outflows. Methods for preparing the statement, both direct and indirect, are outlined.
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The document discusses the importance and preparation of the statement of cash flows, which provides a summary of the amount of cash and cash equivalents entering and leaving a company during an accounting period. It explains that the statement of cash flows has three main sections - operating activities, investing activities, and financing activities - that show cash flows from core business operations, long-term asset and investment activities, and capital structure activities like share issuance and debt repayment. The document also outlines the key steps and sources of information used to prepare the statement of cash flows.
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The document defines a cash flow statement as a summary of cash receipts and payments for a period of time that explains changes in a firm's cash position. It has three sections - operating, investing, and financing activities - that show cash inflows and outflows. Operating activities relate to core business operations, investing activities involve long-term asset acquisition and disposal, and financing activities pertain to raising and repaying financial capital. The cash flow statement provides information on a firm's liquidity, cash generation, and ability to meet debt obligations.
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This document discusses the cash flow statement. It begins by explaining the importance of cash for businesses and how cash flow statements provide information about cash inflows and outflows over a period of time. It then covers the purpose and objectives of the cash flow statement, including showing where cash came from, what it was used for, and the change in cash balance. The document also discusses the limitations of cash flow statements and the differences between cash flow statements and funds flow statements. Finally, it classifies common types of cash inflows and outflows into operating, investing, and financing activities.
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The document discusses the cash flow statement and how it provides information about cash inflows and outflows during a period of time for operating, investing, and financing activities. It explains that the cash flow statement highlights cash flows from different activities and is useful for short-term financial planning and cash management. However, it does not show the total financial position or liquidity of a firm.
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The document provides information about cash flow statements, including:
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2) Operating activities involve core business operations and include cash from sales, collections, and payments for expenses. Investing activities relate to purchase/sale of long-term assets and investments. Financing activities cover equity/debt raising and repayments.
3) Non-cash items like depreciation are excluded from cash flow statements, which focus only on actual inflows/outflows of cash. Direct and indirect methods are outlined to calculate cash flows from operations.
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The document defines a cash flow statement as a summary of cash receipts and payments for a period of time that explains changes in a firm's cash position. It has three sections - operating, investing, and financing activities - that show cash inflows and outflows. Operating activities relate to core business operations, investing activities involve long-term asset acquisition and disposal, and financing activities pertain to raising and repaying financial capital. The cash flow statement provides information on a firm's liquidity, cash generation, and ability to meet debt obligations.
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Time and again, the business group has taken up new business ventures, each of which has allowed it to expand its horizons further and reach new heights. Even amidst the Adani CBI Investigation, the firm has always focused on improving its cement business.
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L'indice de performance des ports à conteneurs de l'année 2023
Une évaluation comparable de la performance basée sur le temps d'escale des navires
L'objectif de l'ICPP est d'identifier les domaines d'amélioration qui peuvent en fin de compte bénéficier à toutes les parties concernées, des compagnies maritimes aux gouvernements nationaux en passant par les consommateurs. Il est conçu pour servir de point de référence aux principaux acteurs de l'économie mondiale, notamment les autorités et les opérateurs portuaires, les gouvernements nationaux, les organisations supranationales, les agences de développement, les divers intérêts maritimes et d'autres acteurs publics et privés du commerce, de la logistique et des services de la chaîne d'approvisionnement.
Le développement de l'ICPP repose sur le temps total passé par les porte-conteneurs dans les ports, de la manière expliquée dans les sections suivantes du rapport, et comme dans les itérations précédentes de l'ICPP. Cette quatrième itération utilise des données pour l'année civile complète 2023. Elle poursuit le changement introduit l'année dernière en n'incluant que les ports qui ont eu un minimum de 24 escales valides au cours de la période de 12 mois de l'étude. Le nombre de ports inclus dans l'ICPP 2023 est de 405.
Comme dans les éditions précédentes de l'ICPP, la production du classement fait appel à deux approches méthodologiques différentes : une approche administrative, ou technique, une méthodologie pragmatique reflétant les connaissances et le jugement des experts ; et une approche statistique, utilisant l'analyse factorielle (AF), ou plus précisément la factorisation matricielle. L'utilisation de ces deux approches vise à garantir que le classement des performances des ports à conteneurs reflète le plus fidèlement possible les performances réelles des ports, tout en étant statistiquement robuste.
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- 1. Chapter 14 Statement of Cash Flows Financial and Managerial Accounting 8th Edition Warren Reeve Fess PowerPoint Presentation by Douglas Cloud Professor Emeritus of Accounting Pepperdine University © Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved. Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc.
- 2. 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. Objectives After studying this chapter, you should be able to:
- 3. 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
- 4. (payments for expenses) Operating Increases in Cash Decreases in Cash (receipts from sales of noncurrent assets) Investing (receipts from issuing equity and debt securities) Financing (payments for acquiring noncurrent assets) Investing Reporting Cash Flows (receipts from revenues) Operating (payments for treasury stock, dividends, and redemption of debt securities) Financing
- 5. Typical cash inflows Typical cash outflows What are some of the typical cash inflows from operating activities?` Cash Flows from Operating Activities Interest revenue Sales of goods and services Dividend revenue What are some of the typical cash outflows from operating activities? Merchandise purchases Payments of wages and other expenses Tax payments
- 6. What are some of the typical cash inflows from investing activities? Typical cash inflows Typical cash outflows Sale of long- term investments Sales of fixed assets Purchase of fixed assets Purchase of long-term investments What are some of the typical cash outflows from investing activities? Cash Flows from Investing Activities
- 7. Cash Flows from Financing Activities What are some of the typical cash inflows from financing activities? Issuing preferred and common stock Issuing bonds and long-term notes payable Paying cash dividends Repaying debt What are some of the typical cash outflows from financing activities? Acquiring treasury stock Typical cash inflows Typical cash outflows
- 8. Noncash Investing and Financing Activities Issuing bonds to acquire land Issuing common stock for convertible preferred stock Issuing a long-term note to acquire equipment Issuing a stock dividend
- 9. . Cash Flow Statement (Direct Method) A. Cash flows from operating activities Cash receipts from customers Cash paid to suppliers and employees Cash generated from operations Income taxes paid Cash flow before extraordinary item Proceeds from earthquake disaster settlement Net Cash from Operating Activities B. Cash flows from investing activities Purchase of fixed assets Proceeds from sale of equipment Interest received Dividend received Net Cash from Investing Activities C. Cash flows from financing activities Proceeds from issuance of share capital Proceeds from long-term borrowings Repayments of long-term borrowings Interest paid Dividend paid Net Cash from Financing Activities Net Increase (Decrease) in Cash and Cash Equivalents (A + B + C) Cash and Cash Equivalents at Beginning of Period Cash and Cash Equivalents at End of Period