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What information can be gathered from Barnes & Noble’s statement of cash flows ?

What information can be gathered from Barnes & Noble’s statement of cash flows ?. Original blog posting (January 10, 2014). Barnes & Noble (B & N) has eroding sales in 2012. B & N is a retailer of content, digital media, and educational products

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What information can be gathered from Barnes & Noble’s statement of cash flows ?

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  1. What information can be gathered from Barnes & Noble’s statement of cash flows? Original blog posting (January 10, 2014)

  2. Barnes & Noble (B & N) has eroding sales in 2012 • B & N is a retailer of content, digital media, and educational products • Nearly 700 stores plus significant web presence • B & N sales are declining for both print books and e-books • Sales of the Nook have plunged • 2012 Statement of Cash Flows is on next several slides

  3. Question 1 Did Barnes & Noble use the indirect method or the direct method to prepare its statement of cash flows? How do you know?

  4. Question 2 For fiscal 2012, did Barnes & Noble’s operating activities provide cash or use cash?  How much?

  5. Question 3 For fiscal 2012, did Barnes & Noble’s  investing activities provide cash or use cash?  How much?  What investing activities used cash?  What investing activities provided cash?

  6. Question 4 For fiscal 2012, did Barnes & Noble’s financing activities provide cash or use cash?  How much?  What financing activities used cash?  What financing activities provided cash?

  7. Question 5 What conclusion(s) can you draw solely from Barnes & Noble’s statement of cash flows for fiscal 2012?

  8. Question Recap • Did Barnes & Noble use the indirect method or the direct method to prepare its statement of cash flows? How do you know? • For fiscal 2012, did Barnes & Noble’s operating activities provide cash or use cash?  How much? • For fiscal 2012, did Barnes & Noble’s  investing activities provide cash or use cash?  How much?  What investing activities used cash?  What investing activities provided cash? • For fiscal 2012, did Barnes & Noble’s financing activities provide cash or use cash?  How much?  What financing activities used cash?  What financing activities provided cash? • What conclusion(s) can you draw solely from Barnes & Noble’s statement of cash flows for fiscal 2012?

  9. For additional news stories to use in the accounting classroom, see the Accounting in the Headlines blog at http://accountingintheheadlines.com/Related video resources can be found at http://www.youtube.com/user/accountingheadlinesQuestions or comments? Contact Dr. Wendy Tietz at wtietz@kent.edu

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