Acg 2021
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ACG 2021. Chapter 12 Summary. Cash Flow Sections. Operations Income Statement Changes in Current Assets Investing Changes in Long-Term Assets Financing Changes in Long-Term Liabilities Changes in Stockholders Equity. Operations. Adjustments to Operations.

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ACG 2021

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Acg 2021

ACG 2021

Chapter 12 Summary


Cash flow sections

Cash Flow Sections

  • Operations

    • Income Statement

    • Changes in Current Assets

  • Investing

    • Changes in Long-Term Assets

  • Financing

    • Changes in Long-Term Liabilities

    • Changes in Stockholders Equity


Operations

Operations


Adjustments to operations

Adjustments to Operations

  • + Depreciation, Depletion, Amortization

  • + Loss on Sale of Asset

  • - Gain on Sale of Asset


Current assets liabilities other then cash

Current Assets & Liabilities (other then Cash)

  • + Current Liabilities Increase

    • Accrued Expenses

      • Tax Expense xxxx

        • Tax payable xxxx

    • Net Income has decreased but cash hasn’t

    • Increase Operating Cash

  • - Current Liabilities Decrease

    • Payment of Liability

      • Tax Payable xxxx

        • Cash xxxx

    • No Effect on Net Income

    • So we decrease Operating cash

  • + Current Assets Decrease

    • Collect A/R

      • Cash xxx

        • A/R xxxx

    • No Effect on Net Income

    • So we increase Operating Cash

  • - Current Assets Increase

    • Credit Sales

      • A/R xxxx

        • Sales xxxx

    • Net Income has increased but cash hasn’t

    • Decrease Operating Cash


Investing activities

Investing Activities


Financing activities

Financing Activities


Cash flow

Cash Flow


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