Financial statement elements and accounts - CFA Level 1 - Financial reporting and analysis
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Transactions could arise out of business activities that can either be classified as operating activities, investing activities or financing activities. Transactions are broadly grouped into financial statement elements, viz, assets, liabilities, ownerโs equity, revenue and expenses.
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Financial statement analysis - CFA Level 1 - Financial Reporting & Analysis
Financial statement analysis involves the analysis of a companyโs past, present as well as its future prospects. Companies report their performance to interested parties such as investors, creditors and analysts through financial statements. The interested parties use the information provided in the financial statements along with other relevant information to analyze and make decisions about the concerned company such as whether to invest in the stock of the company or to sell out, whether to suggest investing in the stock to others, etc.
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Cash flow statement shows the inflows and outflows of cash and cash equivalents over a period of time. It has three sections - operating, investing, and financing activities. The direct method shows the conversion of income statement items to cash flows directly, while the indirect method adjusts net income for non-cash items like depreciation. While it identifies cash generated from operations, cash flow statement is not equivalent to an income statement since dividend payments do not reflect liquidity and it excludes non-cash transactions. Fund flow statement analyzes changes in working capital and the sources and uses of funds, but lacks originality as it rearranges existing accounting data and only indicates past positions.
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The cash flow statement shows a company's cash inflows and outflows over a period of time. It is separated into three sections - operating, investing, and financing activities. The operating section shows cash from core business operations, investing includes cash from capital expenditures and asset sales, and financing contains cash from issuing/paying debt and dividends. Analyzing the cash flow statement provides insight into a company's liquidity, solvency, and ability to fund operations and growth over time.
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Cash flow statement vs fund flow statement
A cash flow statement shows the changes in cash position of a company over a period of time by outlining cash inflows and outflows from operating, investing, and financing activities. It differs from a funds flow statement, which analyzes changes in working capital and is based on accrual accounting, while a cash flow statement strictly focuses on changes in a company's cash balance on a cash basis. Cash flow statements are more useful for assessing a company's short-term liquidity as they directly track cash inflows and outflows.
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The document provides information on fund flow statements, including their meaning, definition, purpose, and preparation. It defines a fund flow statement as a report on the movement of funds or working capital during an accounting period. It explains how working capital is raised and used. The summary then outlines some key points on the meaning of funds, items that constitute sources and uses of funds, and the objectives and limitations of fund flow statements.
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Financial statement analysis - CFA Level 1 - Financial Reporting & Analysis
Financial statement analysis involves the analysis of a companyโs past, present as well as its future prospects. Companies report their performance to interested parties such as investors, creditors and analysts through financial statements. The interested parties use the information provided in the financial statements along with other relevant information to analyze and make decisions about the concerned company such as whether to invest in the stock of the company or to sell out, whether to suggest investing in the stock to others, etc.
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Cash flow statement shows the inflows and outflows of cash and cash equivalents over a period of time. It has three sections - operating, investing, and financing activities. The direct method shows the conversion of income statement items to cash flows directly, while the indirect method adjusts net income for non-cash items like depreciation. While it identifies cash generated from operations, cash flow statement is not equivalent to an income statement since dividend payments do not reflect liquidity and it excludes non-cash transactions. Fund flow statement analyzes changes in working capital and the sources and uses of funds, but lacks originality as it rearranges existing accounting data and only indicates past positions.
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The cash flow statement shows a company's cash inflows and outflows over a period of time. It is separated into three sections - operating, investing, and financing activities. The operating section shows cash from core business operations, investing includes cash from capital expenditures and asset sales, and financing contains cash from issuing/paying debt and dividends. Analyzing the cash flow statement provides insight into a company's liquidity, solvency, and ability to fund operations and growth over time.
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This document discusses the preparation of statement of sources and application of funds (fund flow statement) and cash flow statement. It explains the classification of assets and liabilities, preparation of schedules for changes in working capital and adjusted profit and loss account. It also discusses the derivation of cash from operations by making adjustments to funds from operations for changes in working capital.
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Cash flow is the net amount of cash moving in and out of a business. Positive cash flow means liquid assets are increasing, allowing a company to pay debts, reinvest, pay shareholders, and handle future challenges. Negative cash flow means liquid assets are decreasing. Cash flow statements focus on direct cash transactions and assess the quality of a company's income by showing if it can remain solvent. Fund flow shows net cash inflows and outflows between financial assets over time, without considering returns, to understand excess cash available to invest. Both cash flow and fund flow statements are important tools for short and long-term financial analysis and planning.
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The document discusses the fund flow statement, which analyzes changes in a company's financial condition by tracking the inflows and outflows of funds. Specifically, it is a statement that shows the sources and uses of funds, and is used to check working capital levels. It provides additional information to analyze financial operations, form dividend policies, allocate resources, and guide future plans by examining the use of working capital. However, it only reveals past changes and is historical in nature. The procedure for preparing it involves schedules that track changes in working capital and sources and applications of funds.
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The document discusses the importance of the cash flow statement in addition to the balance sheet and profit and loss account. It states that the cash flow statement reflects the major sources of cash receipts and payments of a company and is helpful for investors, analysts, and others in assessing a company's ability to generate cash flows, meet obligations, and pay dividends. The cash flow statement classifies cash flows into operating, investing, and financing activities.
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1) It explains the key terms like working capital, funds flow, and the differences between capital and revenue receipts/transactions.
2) It provides examples of the types of transactions that would be included in a funds flow statement, statement of changes in working capital, and funds from operations statement.
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- Learn how to pick and integrate the best accounting tools for your practice
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Starz Department Store is located near the Towne Shopping Mall. At t.pdf
Starz Department Store is located near the Towne Shopping Mall. At the end of the companyโs
calendar year on December 31, 2014, the following accounts appeared in two of its trial
balances.
Unadjusted
Adjusted
Unadjusted
Adjusted
Accounts Payable
$ 80,000
$ 97,966
Interest Revenue
4,880
4,880
Accounts Receivable
61,366
61,366
Inventory
91,500
91,500
Accumulated Depr.โBuildings
51,362
64,050
Mortgage Payable
97,600
97,600
Accumulated Depr.โEquipment
36,112
52,338
Prepaid Insurance
11,712
2,928
Buildings
353,800
353,800
Property Tax Expense
5,856
Cash
29,036
29,036
Property Taxes Payable
5,856
Common Stock
136,640
136,640
Retained Earnings
78,812
78,812
Cost of Goods Sold
503,494
503,494
Salaries and Wages Expense
131,760
131,760
Depreciation Expense
28,914
Sales Revenue
883,280
883,280
Dividends
29,280
29,280
Sales Commissions Expense
12,444
17,690
Equipment
134,200
134,200
Sales Commissions Payable
5,246
Insurance Expense
8,784
Sales Returns and Allowances
9,760
9,760
Interest Expense
3,660
10,492
Utilities Expense
13,420
14,640
Interest Payable
6,832
Prepare a multiple-step income statement. (List other revenues before other expenses.)
STARZ DEPARTMENT STORE
Income Statement
For the Year Ended December 31, 2014
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
$
LessAdd:
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
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, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
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GainsOther Expenses and Losses
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, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
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GainsOther Expenses and Losses
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- 1. A A R W I N ' S G U I D E T O C F A P R E S E N T S F I N A N C I A L S T A T E M E N T E L E M E N T S & A C C O U N T S W W W . A A R W I N S W O R L D O F F I N A N C E . C O M
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