Ebook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterston
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Ebook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterston
www.downloadslide.comCash flow statementsObjectivesBy the end of this chapter you should be able to:►Explain the importance of cash flow within the bu Ebook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterstonusiness.►Identify cash flows within a business.►Prepare a cash flow statement.►Explain the relationship between the cash flow statement, income statement and balance sheet within a business.►Identify the difference between the indirect and direct method of preparing a cash flow statement.Identify an Ebook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterstond calculate a simple cash flow ratio.►Explain the word ‘fund’ as used in accounting.IntroductionIn previous chapters we have concentrated on preparingEbook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterston
financial information for a business based on the concept of profit. You should have already realised that profit does not equal cash and therefore iwww.downloadslide.comCash flow statementsObjectivesBy the end of this chapter you should be able to:►Explain the importance of cash flow within the bu Ebook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterstoniness cannot purchase inventory, pay creditors, wages or any other expenses. Cash is quite often referred to as the 'lifeblood' of a business - without it it will not survive!A business therefore must pay attention to both its profit and cash position.Cash flows within a businessAt this point in you Ebook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterstonr studies you should be able to complete the following activity quite quickly. If you do have problems return to Chapter 5 and consider the cash transEbook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterston
actions that Mr Bean made.https://khothuvien.coni9 • C<1 ill IIVW 3K11VIIIOIIIOActivity 9.1Identify as many cash flows as you can below. Two are alreawww.downloadslide.comCash flow statementsObjectivesBy the end of this chapter you should be able to:►Explain the importance of cash flow within the bu Ebook Financial accounting (4th edition): Part 2 - Anne Britton, Chris WaterstonWages paid in cashAnswerCASH FLOWSInto the businessOut of the business► Capital contributed in cash► Wages paid in cash► Cash sales► Cash purchases► Receipts from debtors► Payments to creditors► Cash loans and debentures► Purchase of non-current assets► Sale of fixed assets► Cash paid for rent, heat Ebook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterston, etc.► Rents or other income received► Dividends paid► Interest and dividends received► Interest paid► Taxation paidYou have, in fact, just constructEbook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterston
ed a cash account and this IS essentially what a cash flow statement IS about.Remember what we said in Chapter 1 about a cash flow statement, which wawww.downloadslide.comCash flow statementsObjectivesBy the end of this chapter you should be able to:►Explain the importance of cash flow within the bu Ebook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterstonrofit requires estimation and subjective judgement.►It is much easier to manipulate profit figures than cash figures.The above factors are demonstrated in the following activity.Activity 9.2Alex Ltd has drawn up the following income statement for the first year of trading: Ebook Financial accounting (4th edition): Part 2 - Anne Britton, Chris Waterstonwww.downloadslide.comCash flow statementsObjectivesBy the end of this chapter you should be able to:►Explain the importance of cash flow within the buGọi ngay
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