(revised 1997) Cash Flow Statements Contents OBJECTIVE SCOPE BENEFITS OF CASH FLOW INFORMATION DEFINITIONS Cash and Cash Equivalents PRESENTATION OF A CASH FLOW STATEMENT Operating Activities Investing Activities Financing Activities REPORTING CASH FLOWS FROM OPERATING ACTIVITIES REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES REPORTING CASH FLOWS ON A NET BASIS FOREIGN CURRENCY CASH FLOWS EXTRAORDINARY ITEMS INTEREST AND DIVIDENDS TAXES ON INCOME Paragraphs 1-2 3-4 5-7 6-7 8-17 11-14
Premium Cash flow statement Balance sheet Asset
HOW TO PREPARE FOR EXAMS TIPS FOR STUDENTS 1. Prepare well for your tests and assignments Avoid cramming of concepts and take help of teachers to understand the topics that are not clear Set study targets for yourself at regular time-intervals and try your level best to achieve them Write and learn-It is the best technique of memorizing lessons When you start studying‚ learn the major concepts first Make notes as and when you read each chapter as this will help you in revising the subject
Free Question Answer Sentence
The Expenditure Cycle is a recurring set of business activities and related information processing operations associated with the purchase of and payment for goods and services. The primary external exchange of information is with suppliers (Vendors). Information about the need to purchase goods and material flows to the expenditure cycle from the revenue and production cycles‚ inventory control‚ and various departments. Once the goods and materials arrive‚ notification of their receipt flows back
Premium Inventory Supply chain management Supply chain management terms
Flow charts are easy-to-understand diagrams showing how steps in a process fit together. This makes them useful tools for communicating how processes work‚ and for clearly documenting how a particular job is done. Furthermore‚ the act of mapping a process out in flow chart format helps you clarify your understanding of the process‚ and helps you think about where the process can be improved. A flow chart can therefore be used to: •Define and analyze processes. •Build a step-by-step picture of
Premium Flowchart Diagram
Common Flowchart Symbols The process symbol represents a process‚ action‚ or function. It’s the most widely-used symbol in flowcharting. The document symbol represents the input or output of a document. Examples of input are receiving a report‚ email‚ or order. Examples of output are generating a presentation‚ memo‚ or letter. The decision symbol indicates a question to be answered—usually yes/no or true/false. The flowchart path may splinter into different branches depending on the
Premium Output Flowchart Input/output
Accounting 311 Raising capital through investments in bonds or borrowing directly from a lender by taking out a loan generates an increase of capital influx into a business. However‚ there are differences in the accounting treatment for each method that should be considered when deciding how best to increase cash assets. In this essay there will be a focus on how each approach affects the balance sheet and how each is recognized on the income statement. Along with these factors‚ this paper will
Premium Generally Accepted Accounting Principles Balance sheet Debt
The procedure for producing a data flow diagram • Identify and list external entities providing inputs/receiving outputs from system; • Identify and list inputs from/outputs to external entities; • Draw a context DFD Defines the scope and boundary for the system and project 1. Think of the system as a container (black box) 2. Ignore the inner workings of the container 3. Ask end-users for the events the system must respond to 4. For each event
Premium Data flow diagram Flowchart
Assignment Flowchart for a Process University of Phoenix OPS/571 Instructor: July 22‚ 2012 • Select a process that you do every day but would like to spend less time doing‚ such as driving to work. The process to that I will use to design a process flowchart for will be driving from home to work on a daily basis. • Design a flowchart using an appropriate tool. I have used the features of Microsoft Visio to design my flowchart. Flowcharts are valuable
Premium Flowchart Design
Process Flowchart Process Flowchart This paper includes information about a process (University of Phoenix‚ 2010‚ Syllabus) completed daily. A flowchart represents activities in a process. A flowchart is also included in this paper. A key element of operations strategy is the activities involved in process design (Chase‚ Jacobs‚ & Aquilano‚ 2006). A metric used to measure the process and factors that affect the process are also included. Process Explanation The process included in this paper
Premium Management Flowchart Output
Pher Pher A data flow diagram (DFD) is a graphical representation of the "flow" of data through an information system‚ modeling its process aspects. Often they are a preliminary step used to create an overview of the system which can later be elaborated.[2] DFDs can also be used for the visualization of data processing (structured design). A DFD shows what kinds of data will be input to and output from the system‚ where the data will come from and go to‚ and where the data will be stored. It
Premium Unified Modeling Language