Principles of Accounting- Statement of Cash Flows

... 2005-2006 Principles of accounting Lecture 4 7/17/2006 Nguyễn Tấn Bình 23 Cash flow concept Conventions on cash flows:  Inflows, or receipt flows  Outflows, or disbursement flows Total net cash flows ... statement of cash flows is required by the international accounting standard and by many countries’ • In Vietnam? 7/17/2006 Nguyễn Tấn Bình 40 Analysis of the statement of cash flows • The statement of ... decreases) in cash balance from the beginning to the end of the business period? 7/17/2006 Nguyễn Tấn Bình 6 What is called cash in the statement of cash flows • Cash, bank deposits, floats, and cash...

Accounting earnings and cash flows as measures of firm performance The role of accounting accruals doc

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Principles of Accounting- Preparing the Statement of Cash Flows

... Bình45 Statement of Cash Sources and UsesBo Ho CompanyThe statement of cash sources and uses is the precursor of the statement of cash flows; it looks like a “random collection” of plus ... the statement of cash flow7/17/2006Nguyễn Tấn Bình42More Discussion on the Statement of Cash Flows Two items usually shown on the statement of cash flow in the indirect method:Profits ... results of business activitiesThe statement of cash flows concerns with the net cash flow generated from business activities7/17/2006Nguyễn Tấn Bình4Preparing the Statement of Cash Flows...

STATEMENT OF CASH FLOWS handout

... activities.Chapter 14-11Format of the Statement of Cash Flows Format of the Statement of Cash Flows Format of the Statement of Cash Flows Format of the Statement of Cash Flows SO 2 Distinguish among ... of cash flows using the indirect method.Preparing the Statement of Cash Flows Preparing the Statement of Cash Flows Preparing the Statement of Cash Flows Preparing the Statement of Cash Flows Indirect ... a statement of cash flows using the indirect method.Preparing the Statement of Cash Flows Preparing the Statement of Cash Flows Preparing the Statement of Cash Flows Preparing the Statement of...

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Principles of Accounting

... 3Income Statement Nguyen Bao Linh 1 Principles of Accounting Principles of AccountingFulbright Economics Teaching ProgramHo Chi Minh City, VietnamAcademic Year: 2005-2006INCOME STATEMENT Lecture ... Notes 3Income Statement Nguyen Bao Linh 10 Principles of Accountingby Nguyen Bao LinhCost of SuppliesSuppose that an ending-period inventory reveals a stationery balance of $200Hence, ... Program2005-2006Lecture Notes 3Income Statement Nguyen Bao Linh 11 Principles of Accountingby Nguyen Bao LinhDepreciation ExpenseSuppose that the office equipment is depreciated under...

Principles of accounting

... intime. Cash bookThe cash book is used to record every cash payment that the business makes,and every cash receipt. Sometimes businesses keep separate cash books for cash at bank, and cash in ... termsdebit and credit from itsown point of view,rather than from yours!Notes Principles of accounting10 Principles of accounting42AND (McLaney and Atrill)Cost of Sales£ £4. Stock 100Note that ... annual financial statements of a computer store?Closing stock (inventory) in financial statementsLook back at the examples of financial statements (BS and P&L) in Chapter 2 of this guide and...

Hansie Hendricks Excerpt: Basic principles of Accounting docx

... the production of the final accounts of the business.This module deals primarily with the first of these two aspects of accounting, covering in depth the purposes and conventions of accounting, ... bookkeeping).• The preparation of periodic statements (or accounts) whichsummarise the detailed information, so that the financialperformance of a business can be measured.Recording of the financial details ... informationBasic principles of AccountingWhat is accounting? Accounting is concerned with two separatebut COMPLEMENTARY business activities:• The detailed recording of all the financial transactions of...

valuation of cash flows investment decisions capital bud

... netpresent value of the project’s cash flows to zero; or equivalently the rate of return whichequates the present value of inflows to the present value of cash outflows. The internalrate of return ... This is a consequence of thefact that the sign of the cash flows changes more than once over the lifetime of theproject: cash outflows followed by inflows followed by outflows. To make mattersworse, ... these cash inflows and outflowsare affected by that decision. Many other decisions affect the company’s cash flows: • Choice of distribution channel• Purchases of buildings• Choice of geographical...

Principles of accounting 11th edition

... The Statement of Cash Flows 656DECISION POINT Ǡ A USER’S FOCUS LOPATA CORPORATION 657Overview of the Statement of Cash Flows 658Purposes of the Statement of Cash Flows 658Uses of the Statement ... of the Statement of Cash Flows 658Classification of Cash Flows 658Required Disclosure of Noncash Investing and Financing Transactions 660Format of the Statement of Cash Flows 660Ethical ... and the Statement of Cash Flows 662Analyzing Cash Flows 663Can a Company Have Too Much Cash? 663 Cash- Generating Efficiency 663Asking the Right Questions About the Statement of Cash Flows...

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