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About this document
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- 2 pages
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- Accounting, Financial Accounting
This document is an accounting assignment on preparing a statement of cash flows. It shows how to calculate cash flows from operating, investing, and financing activities. It is for ACC 291.
What's inside
- Cash flows from operating activities
- Cash flows from investing activities
- Cash flows from financing activities
- Computations for cash receipts from customers
- Computations for cash payments to suppliers
- Computations for cash payments for operating expenses
Who it is for: Students taking ACC 291. (Undergraduate)
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Summary
The statement of cash flows shows the cash moving in and out of a business. Students will see how cash flows are grouped into operating, investing, and financing activities.
Cash Flows from Operating Activities
These are the cash flows from the main business activities. The document shows how to calculate cash receipts from customers and cash payments to suppliers, for income taxes, for operating expenses, and for interest.
Cash Flows from Investing Activities
These are the cash flows from buying and selling long-term assets. The document lists the cash from sale of plant assets, purchase of investments, and purchase of plant assets.
Cash Flows from Financing Activities
These are the cash flows from getting money from investors and paying them back. The document shows the cash from sale of common stock, redemption of bonds, and payment of cash dividends.
Computations for Cash Flows
The document explains how to calculate the cash receipts from customers and cash payments to suppliers. It shows how to adjust sales and cost of goods sold for changes in accounts receivable, inventory, and accounts payable.
Key terms
- Cash receipts from customers
- The cash a business gets from selling goods or services.
- Cash payments to suppliers
- The cash a business pays for the goods or services it buys.
- Net cash provided by operating activities
- The cash a business generates from its main activities.
- Net cash used by investing activities
- The cash a business spends on long-term assets.
- Net cash used by financing activities
- The cash a business spends on paying investors.
- Net increase in cash
- The overall change in a business's cash over a period.
Questions this document helps with
- What are the main types of cash flows?
- How do you calculate cash receipts from customers?
- What does net cash used by investing activities mean?
Summary written with AI from the document's text.
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