Table of contents

1. Introduction to Accounting1h 21m
2. Transaction Analysis1h 13m
3. Accrual Accounting Concepts2h 38m
4. Merchandising Operations2h 30m
5. Inventory1h 55m
6. Internal Controls and Reporting Cash1h 16m
7. Receivables and Investments3h 8m
8. Long Lived Assets5h 1m
9. Current Liabilities2h 19m
10. Time Value of Money1h 23m
- Time Value of Money Equations
  35m
- Using Time Value of Money Tables
  47m
11. Long Term Liabilities2h 45m
12. Stockholders' Equity2h 15m
13. Statement of Cash Flows2h 24m
14. Financial Statement Analysis5h 25m
15. GAAP vs IFRS56m

13. Statement of Cash Flows

Introduction to the Statement of Cash Flows

Financial Accounting

13. Statement of Cash Flows

Introduction to the Statement of Cash Flows

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Multiple Choice

Which of the following is NOT one of the three main sections of the Statement of Cash Flows?

Financing activities

Operating activities

Investing activities

Earnings per share activities

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Verified step by step guidance

Understand the purpose of the Statement of Cash Flows: It is a financial statement that provides information about a company's cash inflows and outflows during a specific period, categorized into three main sections.

Identify the three main sections of the Statement of Cash Flows: These are Operating Activities, Investing Activities, and Financing Activities. Each section represents a different type of cash flow related to the company's operations, investments, and financing decisions.

Clarify the role of Operating Activities: This section includes cash flows from the company's core business operations, such as receipts from customers and payments to suppliers.

Clarify the role of Investing Activities: This section includes cash flows related to the purchase or sale of long-term assets, such as property, equipment, or investments.

Clarify the role of Financing Activities: This section includes cash flows related to borrowing, repaying debt, issuing equity, or paying dividends. Note that 'Earnings per share activities' is not a section of the Statement of Cash Flows, as it refers to a financial metric rather than a cash flow category.