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Lecture 6 ifa1 2011(1)
1.
2.
3.
4.
5.
6.
7.
Table 14.1
Statement of cash flows structure Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding The statement of cash flows classifies cash flows in three categories of activities: operating, investing and financing
8.
9.
10.
11.
Table 14.2
Classification of cash flows Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
12.
Table 14.3
Differences in classification of five flows of cash Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
13.
14.
Figure 14.1
Reporting cash flows from operating activities Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
15.
16.
6 Example of
a statement of cash flows (1/4) Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
17.
Table 14.4
Example of a statement of cash flows (2/4) Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
18.
Table 14.4
Example of a statement of cash flows (3/4) Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
19.
Table 14.4
Example of a statement of cash flows (4/4) Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
20.
Table 14.5
Liszt company Comparative balance sheets Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
21.
Table 14.6
Liszt company - Income statement Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
22.
23.
24.
25.
Figure 14.2
Cash and non-cash items in the income statement Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
26.
27.
Gain on sale
of equipment Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding To avoid double counting of the gain on sale of fixed assets
28.
29.
Table 14.7
Sign of changes in assets and liabilities Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding Important table for changes in inventories, receivables and payables
30.
Figure 14.3
From ‘potential’ cash flow to ‘real’ cash flow from operations Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
31.
Figure 14.4
Indirect method Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
32.
Table 14.8
Cash flows from operating activities (indirect method) Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
33.
34.
Figure 14.5
Determination of cash flows using the semi-direct method Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
35.
Figure 14.6
From income statement to ‘real cash flow’ (to be extended to each cash item on the income statement) Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
36.
37.
Cash paid-out in
relation to cost of merchandise sold (cash paid to suppliers of goods for resale) Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding Two steps
38.
Cash paid for
other operating expenses (cash paid to suppliers of other operating expenses) Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
39.
40.
41.
Cash paid for
income taxes Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
42.
43.
Table 14. 9
Income statement items and related balance sheet items Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
44.
Table 14. 10
Cash flows from operating activities (direct method) Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
45.
46.
Purchase of equipment
Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
47.
Sale of equipment
Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding Sales price (9) included in the statement of cash flows
48.
49.
Table 14.1 1
Cash flows from investing activities Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
50.
51.
Issuance of share
capital Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
52.
Table 14.1 2
Share issues Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
53.
54.
55.
Table 14.1 3
Cash flows from financing activities Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
56.
Table 14.1 4
Statement of cash flows of Liszt Company Year 2 (indirect method) Use with Financial Accounting and Reporting: A Global Perspective, 3rd Edition , ISBN 1-4080-2113-2 © 2010 H. Stolowy, M. J. Lebas and Y. Ding
57.
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