Accounting Business Reporting for Decision Making

CHAPTER 7 Statement of cash flows 287 Step 1: Determine the cash flows from operating activities Recall the cash flows from oper ...

288 Accounting: Business Reporting for Decision Making been paid for in advance (such as prepaid insurance). This is a little mo ...

CHAPTER 7 Statement of cash flows 289 Putting steps 1a to 1c together, the net cash flows from operating activities are as follo ...

290 Accounting: Business Reporting for Decision Making Coconut Plantations Pty Ltd Statement of cash flows for the year ended 31 ...

CHAPTER 7 Statement of cash flows 291 Let’s consider these items in turn. The profit or loss would contain an adjustment for dep ...

292 Accounting: Business Reporting for Decision Making • The operating, investing and financing activities are linked to compo ...

CHAPTER 7 Statement of cash flows 293 VALUE TO BUSINESS • ‘Cash’ is defined as cash on hand and cash equivalents. • The stat ...

294 Accounting: Business Reporting for Decision Making in accounts payable. The delay in settling accounts payable would have th ...

CHAPTER 7 Statement of cash flows 295 its obligations, carry on as a going concern and to expand. If an entity has negative cash ...

296 Accounting: Business Reporting for Decision Making 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 Cash from operatin ...

CHAPTER 7 Statement of cash flows 297 Ratio analysis is a method to help the user interpret key items in the financial statement ...

298 Accounting: Business Reporting for Decision Making It is often argued that the cash flow ratio is a better measure of liquid ...

CHAPTER 7 Statement of cash flows 299 Complexity of transactions It is difficult to compute cash inflows and cash outflows direc ...

300 Accounting: Business Reporting for Decision Making Summary of learning objectives 7.1 Assess the purpose and usefulness of a ...

CHAPTER 7 Statement of cash flows 301 Indirect method Method of preparing a statement of cash flows that adjusts profit or loss ...

302 Accounting: Business Reporting for Decision Making (continued) CSR Ltd Statement of cash flows for the year ended 31 March 2 ...

CHAPTER 7 Statement of cash flows 303 c. Recorded depreciation of $32 000 for some equipment. d. Paid $150 000 to a supplier. e. ...

304 Accounting: Business Reporting for Decision Making Harvey Ltd Balance sheets as at 31 December 2016 and 2017 2017 $’000 2016 ...

CHAPTER 7 Statement of cash flows 305 Cash paid to other suppliers=Other expenses+/−Increase (decrease) in prepayments +/−Decrea ...

306 Accounting: Business Reporting for Decision Making (continued) Harvey Ltd Statement of cash flows for the year ended 31 Dece ...