PPT-FA2 Module 3. Statement of Cash Flow

Definition and objectives Classification of elements Direct and indirect methods Gains and losses The Taccount method Accounts receivable 1 SCF Definition and objectives The Statement of Cash . Investing activities concern with buying and selling property plants and equipment PPE acquiring and disposing of securities of other entities Financing activities include issuance and reacquisition of a firms debt and capital stock and dividend pay Corporate Finance: MBAC 6060. Professor Jaime Zender. SCF Basics. SCF is a summary of a company’s transactions for a given period that effect the cash account.. This statement provides information about the firm’s ability to generate cash and the effectiveness of its cash management. Where is cash coming from and going?. Statement of Cash Flow. Definition and objectives. Classification of elements. Direct and indirect methods. Gains and losses. The T-account method. Accounts receivable. 1. . SCF: . Definition and objectives. This module provides an introduction to the . cash flow statement. , one of the essential financial . statements. We’ll show how to create a cash flow statement using the indirect method and cover free cash flow as well. We . by. James R. DeLisle, Ph.D.. March 18, 2014. Lecture . Preview. DCF Prelude: . Frontdoor. /Backdoor. The Value Proposition: Value => Cost?. Land & Hard . Costs. Unknown Fees. Known Soft Costs . Sept. 30, 2013. Cash Flow Statement. The . cash . flows statement is . one of the main financial statements. (The other financial statements are the balance sheet, income statement, and statement of stockholders' equity.). Author: Stu James . © 2015-17 Stu James and Management by the Numbers, Inc.. The cash flow statement is the third essential financial statement for a company and is a required filing for all public companies.. Understand . the importance of cash flows from a business perspective.. Describe . the purpose and uses of the statement of cash flows.. Define . cash and cash equivalents.. Identify . the major classifications of cash flows and explain the significance of each classification.. This module provides an introduction to the three primary financial statements: income statement, balance sheet, and cash flow statement.. Author: Stu James . © 2015 Stu James and Management by the Numbers, Inc.. Two Hands on the Wheel. 2016. Objectives. Get you familiar with basic financial documentation. Balance Sheet. Cash Flow. Statement of Cash Flow. Cash Flow Budget. Record Keeping. Income Statement. Net Farm Income. (chapter 3). Sources of Information. Annual reports. Wall Street Journal. Internet. www.yahoo.com. www.smartmoney.com. Mergent online. SEC. EDGAR. 10K & 10Q reports. The Annual Report. Balance sheet – provides a snapshot of a firm’s financial position at one point in time.. Module 1: Record Keeping and Cash Flows Components of Your Own Budget and Financial Plan Managing Money Curriculum Project Team: Ruby Ward, Professor, Utah State University Trent Teegerstrom , Associate Director of Tribal Extension, University of Arizona Module 5: Session 5. 1. To make long term performance projections. To make long term cash flow projections. To differentiate between long term profits and cash using profit and cash flow projections . CH 2. I. ntroduction. Our emphasis is not on preparing financial statement.. Financial statement are frequently a key source of information for financial decision.. There are two important differences we have to understand:.