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Chapter15StatementOfCashFlowsChapter15StatementOfCas1PurposeofthestatementofcashflowsToprovideinformationaboutthecashreceiptsandcashpaymentsofanentityduringaperiodToprovideinformationabouttheinvestingandfinancingactivitiesofanentityduringaperiodPurposeofthestatementofca2Withthehelpofthestatementofcashflowswecangetsomeimportantinformationabouttheproblemlistedbelow:Wheredidthecashcomefrom?Whatwasthecashusedfor?

Whatwasthechanginthecashbalance?Withthehelpofthestatement3CashequivalentsHighlyliquidshort-terminvestments,suchasTreasurybill,moneymarketfunds,andcommercialpaper.Forpurposeofpreparingastatementofcashflows,moneyheldincashequivalentsisstillviewedas“cash.”Toqualifyasacashequivalent,aninvestmentmustbeverysafe,haveaverystablemarketvalue,andmaturewithin90daysofthedateofacquisition.CashequivalentsHighlyliquid4ClassificationofcashflowsInvestingCashinflowsFromSaleofproperty，plant，andequipment．Fromsaleofdebtorequitysecuritiesofotherentities，F(xiàn)romcollectionofprincipalonloanstootherentities，CashoutflowsTopurchaseproperty，plant，andequipment．Topurchasedebtorequitysecuritiesofotherentities．Tomakeloanstoanotherentity．ClassificationofcashflowsIn5

Financing

CashinflowsFromsaleofequitysecurities．FromissuanceOfdebt(bondsandnotes)．CashoutflowsTOShareholdersasdividends．TOredeemlong—termdebtorreacquirecapitalstock．Note:Receiptsandpaymentsofinterestareoperatingactivities.Receiptsofdividendsareoperatingactivities.Paymentsofdividendsarefinancingactivities.

FinancingNote:Receiptsandp6

Operating

CashinflowsFromsaleOfgoodsorservices．Fromreturnsonloans(interest)andonequitysecurities(dividends)CashoutflowsTOsuppliersforinventory．TOemployeesforservices．TOgovernmentfortaxes，T0lendersforinterest，TOothersforexpenses，Operating7Preparationofthestatement

ThesourceofinformationcomparativebalancesheetscurrentincomestatementselectedtransactiondataPreparationofthestatement8Majorsteps

Determinethechangeincash

DeterminecashprovidedbyoperationsDeterminecashfrominvestingandfinancingactivitiesMajorstepsDetermin9Illustration(textbook)

Illustration(textbook)10Determinecashprovidedbyoperations

Accrualbasis

CashbasisNetincome

EarnedrevenuesIncurredexpensesCashprovidedbyoperationsEliminatenoncashrevenuesEliminatenoncashexpensesDeterminecashprovidedbyope11DifferencesbetweennetincomeandnetcashflowfromoperatingactivitiesNoncashexpenseTimingdifferencesNonoperatinggainsandlossesDifferencesbetweennetincome121.Noncashexpenses:thatreducenetincomebutdonotrequireanycashoutlayduringthecurrentperiod.DepreciationexpenseAmortizationofintangibleassetsDepletionofnaturalresourcesAmortizationofbonddiscount1.Noncashexpenses:thatreduce132.Timingdifference:revenueandexpensesmayberecognizedinadifferentaccountingperiodfromtherelatedcashflows.Changesinaccountsreceivablechangesininventorychangesinprepaidexpensechangesinaccountspayablechangesinaccruedexpensespayable

2.Timingdifference:revenuea143.Nonoperatinggainsandlosses:accordingitsdefinition,nonoperatinggainsandlossesdonotaffectoperatingactivities.however,thesegainandlossesdoenterintothedeterminationofnetincome.Therefore,inconvertingnetincometonetcashflowfromoperatingactivities,weaddbackanynonoperatinglossesanddeductanynonoperatinggainsincludedinnetincome.Nonoperatinggainsandlossesincludegainsandlossesfromsalesofinvestments,plantassets,anddiscontinuedoperations(whichrelatetoinvestingactivities);andgainsandlossesonearlyretirementofdebt(whichrelatetofinancingactivities).

3.Nonoperatinggainsandlosse15Twomethodsareusedtoadjustthenetincometocashprovidedbyoperatingactivities

DirectapproachIndirectapproachTwomethodsareusedtoadjust16

Directmethod:Amethodofreportingnetcashflowfromoperatingactivitiesbylistingspecifictypesofcashinflowsandoutflows.Indirectmethod:Aformatofreportingnetcashflowfromoperatingactivitiesthatreconcilesthisfigurewiththeamountofnetincomeshownintheincomestatement.Directmethod:Amethodofrep17Theindirectmethod:theadjustmentstonetincomearesummarizedinthefollowingdiagram:Netincomeadd:depreciationdecreaseinaccountsreceivabledecreaseininventoriesdecreaseinprepaidexpensesincreaseinaccountspayableincreaseinaccruedexpensepayableincreaseindeferredincometaxespayableNonoperatinglossesdeductedincomputingnetincomededuct:increaseinaccountsreceivableincreaseininventoriesincreaseinprepaidexpensesdecreaseinaccountspayabledecreaseinaccruedexpensepayableNonoperatinggainsincludedinnetincomeNetcashflowfromoperatingactivities

Theindirectmethod:theadjust18CashflowsfrominvestingactivitiesPurchasesandsalesofsecuritiesloansmadeandcollectedcashpaidtoacquireplantassetsproceedsfromsalesofplantassetsCashflowsfrominvestingacti19CashflowsfromfinancingactivitiesShot-termborrowingactivitiesproceedsfromissuingbondspayableandcapitalstockandrepaymentofdebtcashdividendspaidtostockholdersCashflowsfromfinancingacti20Illustration(textbook)Illustration(textbook)21

22Chapter15StatementOfCashFlowsChapter15StatementOfCas23PurposeofthestatementofcashflowsToprovideinformationaboutthecashreceiptsandcashpaymentsofanentityduringaperiodToprovideinformationabouttheinvestingandfinancingactivitiesofanentityduringaperiodPurposeofthestatementofca24Withthehelpofthestatementofcashflowswecangetsomeimportantinformationabouttheproblemlistedbelow:Wheredidthecashcomefrom?Whatwasthecashusedfor?

Whatwasthechanginthecashbalance?Withthehelpofthestatement25CashequivalentsHighlyliquidshort-terminvestments,suchasTreasurybill,moneymarketfunds,andcommercialpaper.Forpurposeofpreparingastatementofcashflows,moneyheldincashequivalentsisstillviewedas“cash.”Toqualifyasacashequivalent,aninvestmentmustbeverysafe,haveaverystablemarketvalue,andmaturewithin90daysofthedateofacquisition.CashequivalentsHighlyliquid26ClassificationofcashflowsInvestingCashinflowsFromSaleofproperty，plant，andequipment．Fromsaleofdebtorequitysecuritiesofotherentities，F(xiàn)romcollectionofprincipalonloanstootherentities，CashoutflowsTopurchaseproperty，plant，andequipment．Topurchasedebtorequitysecuritiesofotherentities．Tomakeloanstoanotherentity．ClassificationofcashflowsIn27

Financing

CashinflowsFromsaleofequitysecurities．FromissuanceOfdebt(bondsandnotes)．CashoutflowsTOShareholdersasdividends．TOredeemlong—termdebtorreacquirecapitalstock．Note:Receiptsandpaymentsofinterestareoperatingactivities.Receiptsofdividendsareoperatingactivities.Paymentsofdividendsarefinancingactivities.

FinancingNote:Receiptsandp28

Operating

CashinflowsFromsaleOfgoodsorservices．Fromreturnsonloans(interest)andonequitysecurities(dividends)CashoutflowsTOsuppliersforinventory．TOemployeesforservices．TOgovernmentfortaxes，T0lendersforinterest，TOothersforexpenses，Operating29Preparationofthestatement

ThesourceofinformationcomparativebalancesheetscurrentincomestatementselectedtransactiondataPreparationofthestatement30Majorsteps

Determinethechangeincash

DeterminecashprovidedbyoperationsDeterminecashfrominvestingandfinancingactivitiesMajorstepsDetermin31Illustration(textbook)

Illustration(textbook)32Determinecashprovidedbyoperations

Accrualbasis

CashbasisNetincome

EarnedrevenuesIncurredexpensesCashprovidedbyoperationsEliminatenoncashrevenuesEliminatenoncashexpensesDeterminecashprovidedbyope33DifferencesbetweennetincomeandnetcashflowfromoperatingactivitiesNoncashexpenseTimingdifferencesNonoperatinggainsandlossesDifferencesbetweennetincome341.Noncashexpenses:thatreducenetincomebutdonotrequireanycashoutlayduringthecurrentperiod.DepreciationexpenseAmortizationofintangibleassetsDepletionofnaturalresourcesAmortizationofbonddiscount1.Noncashexpenses:thatreduce352.Timingdifference:revenueandexpensesmayberecognizedinadifferentaccountingperiodfromtherelatedcashflows.Changesinaccountsreceivablechangesininventorychangesinprepaidexpensechangesinaccountspayablechangesinaccruedexpensespayable

2.Timingdifference:revenuea363.Nonoperatinggainsandlosses:accordingitsdefinition,nonoperatinggainsandlossesdonotaffectoperatingactivities.however,thesegainandlossesdoenterintothedeterminationofnetincome.Therefore,inconvertingnetincometonetcashflowfromoperatingactivities,weaddbackanynonoperatinglossesanddeductanynonoperatinggainsincludedinnetincome.Nonoperatinggainsandlossesincludegainsandlossesfromsalesofinvestments,plantassets,anddiscontinuedoperations(whichrelatetoinvestingactivities);andgainsandlossesonearlyretirementofdebt(whichrelatetofinancingactivities).

3.Nonoperatinggainsandlosse37Twomethodsareusedtoadjustthenetincometocashprovidedbyoperatingactivities

DirectapproachIndirectapproachTwomethodsareusedtoadjust38

Directmethod:Amethodofreportingnetcashflowfromoperatingactivitiesbylistingspecifictypesofcashinflowsandoutflows.Indirectmethod:Aformatofreportingnetcashflowfromoperatingactivitiesthatreconcilesthisfigurewiththeamountofnetincomeshownintheincomestatement.Directmethod:Amethodofrep39Theindirectmethod:theadjustmentstonetincomearesummarizedinthefollowingdiagram:Netincomeadd:d

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