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The Statement of Cash Flows
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Operating Activities:Section of the statement of cash flows that shows the cash flows from the day-to-day operations of the business
Statement of Cash Flows:The financial statement that shows cash inflows and cash outflows from operating activities, investing activities and financing activities
Indirect Method:The method of preparation of the statement of cash flows approved by GAAP
Operating Activities:Section of the statement of cash flows that adjusts net income by analyzing the changes in current assets and current liabilities as well as adjusting for depreciation and any gains and losses
Direct Method:An additional method for preparing the statement of cash flows that is not approved by GAAP for presentation purposes alone
Cash provided by operating activities:A positive cash contribution from operations
Cash used by financing activities:When debt paid back is greater the increase in debt or issuing of stock
Cash used by investing activities:Indicator of company growth
The Statement of Cash Flows
1. | Section of the statement of cash flows that adjusts net income by analyzing the changes in current assets and current liabilities as well as adjusting for depreciation and any gains and losses | A. | Statement of Cash Flows |
2. | The financial statement that shows cash inflows and cash outflows from operating activities, investing activities and financing activities | B. | Indirect Method |
3. | Indicator of company growth | C. | Cash provided by operating activities |
4. | An additional method for preparing the statement of cash flows that is not approved by GAAP for presentation purposes alone | D. | Cash used by financing activities |
5. | The method of preparation of the statement of cash flows approved by GAAP | E. | Operating Activities |
6. | When debt paid back is greater the increase in debt or issuing of stock | F. | Cash used by investing activities |
7. | A positive cash contribution from operations | G. | Direct Method |
8. | Section of the statement of cash flows that shows the cash flows from the day-to-day operations of the business | H. | Operating Activities |
© 2012
PuzzleFast.com, Noncommercial Use Only
The Statement of Cash Flows
1. | Section of the statement of cash flows that adjusts net income by analyzing the changes in current assets and current liabilities as well as adjusting for depreciation and any gains and losses → H |
2. | The financial statement that shows cash inflows and cash outflows from operating activities, investing activities and financing activities → A |
3. | Indicator of company growth → F |
4. | An additional method for preparing the statement of cash flows that is not approved by GAAP for presentation purposes alone → G |
5. | The method of preparation of the statement of cash flows approved by GAAP → B |
6. | When debt paid back is greater the increase in debt or issuing of stock → D |
7. | A positive cash contribution from operations → C |
8. | Section of the statement of cash flows that shows the cash flows from the day-to-day operations of the business → E |
© 2012
PuzzleFast.com, Noncommercial Use Only