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| | | | | Financial & Managerial Accounting , 2002 Edition
Belverd E. Needles, Jr., DePaul University
Marian Powers, Northwestern University
Susan Crosson, Santa Fe Community College
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| | Learning Objectives
Chapter 14: The Statement of Cash Flows
- Describe the statement of cash flows, and define cash and cash equivalents.
- State the principal purposes and uses of the statement of cash flows.
- Identify the principal components of the classifications of cash flows, and state the significance of noncash investing and financing transactions.
- Analyze the statement of cash flows.
- Use the indirect method to determine cash flows from operating activities.
- Determine cash flows from investing activities and financing activities.
- Use the indirect method to prepare a statement of cash flows.
- Prepare a work sheet for the statement of cash flows.
- Use the direct method to determine cash flows from operating activities and prepare a statement of cash flows.
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