chapter
CHAPTER OUTLINE LEARNING GOALS IN-TEXT EXERCISES AND PROBLEMS
Statement of Cash Flows
Reporting Cash Flows
- Cash Flows from Operating Activities
- Cash Flows from Investing Activities
- Cash Flows from Financing Activities
- Noncash Investing and Financing
Activities - No Cash Flow per Share
Learning Goal 1:Summarize the types
of cash flow activities reported in the
statement of cash flows.Exercises
13-1, 13-2, 13-3, 13-6 (spreadsheet)Statement of Cash Flows—
The Indirect Method
- Retained Earnings
- Cash Flows from Operating Activities
- Depreciation
- Current Assets and Current Liabilities
- Gain on Sale of Land
- Reporting Cash Flows from
Operating Activities - Cash Flows Used for
Payment of Dividends - Common Stock
- Bonds Payable
- Building
- Land
- Preparing the Statement
of Cash Flows
Learning Goal 2:Prepare a statement
of cash flows, using the indirect
method.Exercises
13-4, 13-5, 13-6 (spreadsheet), 13-7
(spreadsheet), 13-8, 13-9, 13-10,
13-11, 13-12, 13-13, 13-14, 13-15,
13-16, 13-17 (spreadsheet), 13-23
(spreadsheet), 13-24, 13-27
Accounting Application Problems
13-1A (spreadsheet), 13-2A (spread-
sheet), 13-3A (spreadsheet), 13-1B
(spreadsheet), 13-2B (spreadsheet),
13-3B (spreadsheet)Statement of Cash Flows—
The Direct Method
- Cash Received from Customers
- Cash Payments for Merchandise
- Cash Payments for Operating
Expenses - Gain on Sale of Land
- Interest Expense
- Cash Payments for Income Taxes
- Reporting Cash Flows from
Operating Activities—Direct Method
Learning Goal 3:Prepare a statement
of cash flows, using the direct
method.Exercises
13-18, 13-19, 13-20, 13-21
(spreadsheet), 13-22 (spreadsheet)
Accounting Application Problems
13-4A (spreadsheet), 13-5A
(spreadsheet), 13-4B, 13-5BAnalysis and Interpretation
of Cash Flows
- Cash Conversion Cycle
- Free Cash Flow
Learning Goal 4: Calculate and
interpret the cash conversion cycle,
flow ratio, and free cash flow.Exercises
13-25, 13-26, 13-27, 13-28, 13-2913