Accounting Business Reporting for Decision Making

CHAPTER 7 Statement of cash flows 267 DECISION-MAKING EXAMPLE Impact of cash flows on investment SITUATION You are an investor w ...

268 Accounting: Business Reporting for Decision Making ILLUSTRATIVE EXAMPLE 7.1 Difference in profit and cash position According ...

CHAPTER 7 Statement of cash flows 269 The above example reinforces the importance of working capital. The following timeline hig ...

270 Accounting: Business Reporting for Decision Making Relationship of the statement of cash flows to other financial statements ...

CHAPTER 7 Statement of cash flows 271 In summary: Teresa injected $20 000 of her own money into the business Teresa borrowed $5 ...

272 Accounting: Business Reporting for Decision Making ILLUSTRATIVE EXAMPLE 7.4 Balance sheet Teresa’s Carpets and Rugs Balance ...

CHAPTER 7 Statement of cash flows 273 Teresa’s statement of cash flows for the period 1–4 April 2016 is shown in illustrative ex ...

274 Accounting: Business Reporting for Decision Making ILLUSTRATIVE EXAMPLE 7.9 Statement of cash flows Teresa’s Carpets and Rug ...

CHAPTER 7 Statement of cash flows 275 ILLUSTRATIVE EXAMPLE 7.11 Statement of cash flows Teresa’s Carpets and Rugs Statement of c ...

276 Accounting: Business Reporting for Decision Making Let’s now look at another month of trading. On 2 May, Teresa bought anoth ...

CHAPTER 7 Statement of cash flows 277 ILLUSTRATIVE EXAMPLE 7.15 Balance sheet Teresa’s Carpets and Rugs Balance sheet as at 31 M ...

278 Accounting: Business Reporting for Decision Making Teresa’s Carpets and Rugs Statement of cash flows for the period April–Ma ...

CHAPTER 7 Statement of cash flows 279 7.2 Format of the statement of cash flows LEARNING OBJECTIVE 7.2 Outline the format and th ...

280 Accounting: Business Reporting for Decision Making FIG U R E 7. 2 (continued) JB Hi-Fi Ltd Statement of cash flows for the f ...

CHAPTER 7 Statement of cash flows 281 chapter 6). The profit is $136 511 000. So, profit is lower than the cash flow from operat ...

282 Accounting: Business Reporting for Decision Making the issue of shares or debt, less the cash paid to shareholders or to rep ...

CHAPTER 7 Statement of cash flows 283 expense prepayments and accruals in the balance sheet. These accounts in the balance sheet ...

284 Accounting: Business Reporting for Decision Making Presentation of the statement of cash flows The statement of cash flows c ...

CHAPTER 7 Statement of cash flows 285 To illustrate the preparation of the statement of cash flows (using the direct method) and ...

286 Accounting: Business Reporting for Decision Making Coconut Plantations Pty Ltd Statement of changes in retained profits for ...