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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

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
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
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