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StatementofCashFlowsAims:1.ExplaintheconceptofTheCashFlowStatements.2.Classifyactivitiesaffectingcashasoperating,investing,orfinancingactivities.3.Usethedirectmethodtomeasurecashflows.4.Determinecashflowsfromincomestatementandbalancesheetaccounts.5.Usetheindirectmethodtocalculatecashflowsfromoperations.8.1
IntroductiontoStatementofCashFlowsAstatementofcashflowsreportsthecashreceiptsandcashpaymentsofanentityduringaperiod.Itexplainsthecausesforthechangesincashbyprovidinginformationaboutoperating,financingandinvestingactivities.8.2
ClassificationofaFirm’sActivitiesAffectingCash(1)operatingmanagementisprimarilyconcernedwithmajorday-to-dayactivitiesthatgeneraterevenuesandexpenses(operatingactivities);and(2)financialmanagementislargelyconcernedwithwheretogetcash(financingactivities)andhowtousecash(investingactivities).CASHINFLOWSCASHOUTFLOWSCollectionsfromcustomersCashpaymentstosuppliersInterestanddividendscollectedOtheroperatingreceiptsOtheroperatingreceiptsInterestpaid
Taxespaid
Otheroperatingcashpayments(1)OperatingActivities(OA)(Table8-1):CASHINFLOWSCASHOUTFLOWSSaleofproperty,plant,andequipmentPurchaseofproperty,plant,andequipmentSaleofsecuritiesthatarePurchaseofsecuritiesthatare
notcashequivalents
notcashequivalentsReceiptofloanpaymentsMakingloans(2)InvestingActivities(IA)involve(Table8-2):1)providingandcollectingcashasalenderorasanownerofsecurities;2)acquiringanddisposingofplant,property,equipment,andotherlong-termproductiveassets.CASHINFLOWSCASHOUTFLOWSBorrowingfromcreditorsRepaymentofamountborrowedIssuingequitysecuritiesRepurchaseofequityshares
(includingthepurchaseoftreasurystock)
Paymentofdividends
(3)FinancingActivities(FA)(Table8-3):Financingactivitiesinvolveobtainingresourcesasaborrowerorissuerofsecuritiesandrepayingcreditorsandowners.8.3
TwoMethodsofComputingCashFlowsfromOperatingActivitiesTwoapproachescanbeusedtocomputethenumberreportedascashflowfromoperatingactivities.(1)Computingitascollectionslessoperatingdisbursementsiscalledthedirectmethod;(2)Adjustingtheaccrualnetincometoreflectonlycashoutlaysiscalledindirectmethod.8.4
TransactionsAffecting
CashFlowsfromAllSourcesTYPE
OF
TRANSACTIONCASHOperating
ActivitiesSales
of
goods
and
services
for
cash+Sales
of
goods
and
services
on
credit0Receive
dividends
or
interest+Collection
of
accounts
receivable+Recognize
cost
of
goods
sold0Purchase
inventory
for
cash-Purchase
inventory
on
credit0Pay
trade
accounts
payable-Accrue
operating
expenses0Pay
operating
expenses-Accrue
taxes0Pay
taxes-Accrue
interest0Pay
interest-Prepay
expenses
for
cash-Write
off
prepaid
expenses0Charge
depreciation
or
amortization0InvestingActivitiesPurchasefixedassetforcash-Purchasefixedassetsbyissuingdebt0Sellfixedassets+Purchasesecuritiesthatarenotcashequivalents-Sellsecuritiesthatarenotcashequivalents+Makealoan-FinancingActivitiesIncreaselong-termorshort-termdebt+Reducelong-termorshort-termdebt-Sellcommonorpreferredstock+Repurchaseandretirecommonorpreferredstock-Purchasetreasurystock-Paydividends-Convertdebttocommonstock0Reclassifylong-termdebttoshort-termdebt08.5
PreparingaStatementof
CashFlowsUsingtheDirectMethodCashflowsfromoperatingactivities:(1)Collectionsfromsalestocustomersarealmostalwaysthemajoroperatingactivity.(2)Disbursementsforpurchasesofgoodstobesoldandoperatingexpensesarealmostalwaysthemajoroperatingcashoutflows.(3)Theexcessofcollectionoverdisbursementsisnetcashprovidedbyoperatingactivities.8.6
PreparingaStatementof
CashFlowsUsingtheIndirectMethodTheindirectmethodofcomputingcashflowsfromoperatingactivitiesreconcilesnetincometothenetcashprovidedbyoperatingactivities.(1)Depreciationisaddedbacktonetincomebecauseitisanon-cashitem.(2)Adddecreasesinnon-cashcurrentassets.(3)Addincreasesincurrentliabilities.(4)Deductincreasesinnon-cashcurrentassets.(5)Deductdecreasesincurrentliabilities.8.7
ADetailedExampleoftheDirectMethodCASHFLOWSFROMOPERATINGACTIVITIES:
Cashcollectionsfromcustomers$360
Cashpayments:
Tosuppliers144
Toemployees30
Forinterest8
Fortaxes40Totalcashpayments222Netcashprovidedbyoperatingactivities
$138
CASHFLOWSFROMINVESTINGACTIVITIES:
Purchasesoffixedassets(574)
Proceedsfromsaleoffixedassets20Netcashusedbyinvestingactivities
$(554)
CASHFLOWSFROMFINANCINGACTIVITIES:
Proceedsfromissueoflong-termdebt240
Proceedsfromissueofcommonstock196
Dividendspaid(38)Netcashprovidedbyfinancingactivities
$398
Netdecreaseincash(18)Cash,December31th,201850Cash,December31th,201932MIKECOMPANYStatementofCashFlows(inthousands)FortheYearEndedDecember31st,20198.8
SumminguptheAmountoftheChangeinCashCASHFLOWSFROMOPERATINGACTIVITIES:
Cashcollectionsfromcustomers$360
Cashpayments:
Tosuppliers144
Toemployees30
Forinterest8
Fortaxes40Totalcashpayments222Netcashprovidedbyoperatingactivities
$138
CASHFLOWSFROMINVESTINGACTIVITIES:
Purchasesoffixedassets(574)
Proceedsfromsaleoffixedassets20Netcashusedbyinvestingactivities
$(554)
CASHFLOWSFROMFINANCINGACTIVITIES:
Proceedsfromissueoflong-termdebt240
Proceedsfromissueofcommonstock196
Dividendspaid(38)Netcashprovidedbyfinancingactivities
$398
Netdecreaseincash(18)Cash,December31th,201850Cash,December31th,201932MIKECOMPANYStatementofCashFlows(inthousands)FortheYearEndedDecember31st,20198.9
ComputingCashFlowsfromOperatingActivitiesOperatingcashinflowsminusoperatingcashoutflowsequalsthenetcashprovidedby(orusedby)operatingactivities.Collectionsfromsalestocustomersareusuallythelargestsourceofoperatingcashinflows.
Disbursementsforpurchasesofgoodstobesoldandoperatingexpensesareusuallythelargestsourcesofoperatingcashoutflows.Sales
$400000
Beginningaccountsreceivable50000
Potentialcollections
$450000
Endingaccountsreceivable
(90000)
Cashcollectionsfromcustomers
$360000
(1)ComputingtheCashCollectionsfromCustomers.Inourexample,$360000wascollectedfromcustomers.ThatamountisdeterminedasfollowsSales$400
000Decrease(increase)in
accounts
receivable
(40
000)
Cash
collections
from
customers
$360
000
NotethattheincreaseinA/Rmeansthatsales>collections.8.11
ComputingtheCashPaymentstoSuppliersThedifferencebetweencostofgoodssoldandcashpaymentstosupplierscanbedeterminedbylookingatinventoryandaccountspayable.Endinginventory$200000
Costofgoodssold200000Inventorytoaccountfor$400000
Beginninginventory
(120000)
Purchasesofinventory
$280000
Beginningaccountspayable$12000Purchasesofinventory280000
Totalamounttobepaidincash$292000Endingaccountspayable
(148000)
Accountspaidincash
$144000
Theeffectsofinventoryandaccountspayableonthepreviousslidecanbecombinedintoonecalculationasfollows:Cost
of
goods
sold$200
000Increase(decrease)in
inventory80
000Decrease(increase)in
accounts
payable
(136
000)
Payments
to
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