Chapter 5 Statement of Cash Flows Learning Objectives 1. Identify the purposes of the statement of cash flows 2. Classify activities affecting cash as operating‚ investing‚ or financing activities 3. Compute and interpret cash flows from financing activities 4. Compute and interpret cash flows from investing activities 5. Use the direct method to calculate cash flows from operations 6. Use the indirect method to explain the difference between net income and
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Statement of Cash Flows Preview of Chapter Usefulness and Format Usefulness of the Statement of Cash Flows Provides information to help assess: 1. Entity’s ability to generate future cash flows. 2. Entity’s ability to pay dividends and obligations. 3. Reasons for difference between net income and net cash provided (used) by operating activities. 4. Cash investing and financing transactions during the period. SO 1 Indicate the usefulness of the statement of cash flows. Usefulness
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Atmospheric pressure is the force per unit area exerted on a surface by the weight of air above that surface in the atmosphere of Earth (or that of another planet). In most circumstances atmospheric pressure is closely approximated by the hydrostatic pressure caused by the mass of air above the measurement point. Low-pressure areas have less atmospheric mass above their location‚ whereas high-pressure areas have more atmospheric mass above their location. Likewise‚ as elevation increases‚ there is
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11 Load Distribution 3.12 Dam Section Design 3.13 Design Loads 3.14 Loading Conditions 3.15 Gravity Dam Method of Analysis 3.16 Stability Considerations 3.17 Dam Design Calculations 3.18 Miscellaneous Appurtenances and Procedures 3.19 Water Flow Calculations 3.20 Crossflow Turbine Design Calculations 3.21 Frame Design 3.22 Plywood and Connection Design 3.23 Turbine Parameter Selection and Construction 3.24 Turbine Setup 3.25 Stepped Spillway 4. Results and Analysis 4.1 Actual Performance
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CIRCULAR FLOW OF INCOME The Circular Flow of Income‚ expenditure and output is a model of the economy which shows the movement of goods and services between households and firms and their corresponding payments in money terms Money circulates from households to firms and back again. The more a households spend and the more firms produce‚ the higher the levels of income. Income + output in economy should always be same and are measured by GDP. Circular Flow emphasizes importance of interactions
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WATCH YOUR BLOOD PRESSURE Introduction: Hey guys so I’m here to talk about how to Dance.... I’m just kidding; you guys just get so nervous that it feels like your just going to throw up? Well that is your blood just going through your veins like a bullet train. [Attention Getter]How many of you know what blood pressure is? It is the pressure exerted by the blood against the walls of the arteries. How many of you know on how high or low blood pressure really is? I mean most of us are nervous giving
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“Decathlon China will be able to increase its sales above industry growth rate” Decathlon produces and sells a wide range of sport products and the company is the largest sporting goods retailer in Europe. Also‚ the company has grown into a large multinational corporation. In the past‚ Decathlon relied on traditional media to promote its brand. In contrast to the competition‚ Decathlon has fewer resources to TV advertising campaigns and has not used high profile celebrities as spokespeople. The
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Introduce topic and explain why it is a problem and why gentrification happens. “Once this process of "gentrification" starts in a district‚ it goes on rapidly until all or most of the original working class occupiers are displaced‚ and the whole social character of the district is changed” (Rush Glass 1964). In our present day society‚ the middle class is getting smaller while the lower class rises‚ despite this‚ gentrification if making its appearance in many regions to satisfy middle class demands
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MCGILL UNIVERSITY Solar‚ manual and diesel powered pumps: a feasibility‚ economical and sustainability comparison to provide water to remote rural areas CCOM 206 Heidy Botero Villegas 15/03/2013 TABLE OF CONTENTS 1. ABSTRACT ............................................................................................................................ 3 2. INTRODUCTION ........................................................................................................
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going to outline the causes of pressure in the university‚ its effects and how to cope with it (pressure). To begin with‚ it is necessary that the meaning of the Words University and pressure are defined. According to the paperback oxford English dictionary (sixth edition)‚ university is defined as a high-level educational institution in which students study for degrees and academic research is done. The paperback oxford English dictionary (sixth edition) defines pressure as a feeling of stress caused
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