Cash Flow Statement (Overview & Indirect Vs Direct Method For Operating Cash Flow Calculation) скачать в хорошем качестве

Cash Flow Statement (Overview & Indirect Vs Direct Method For Operating Cash Flow Calculation)

Accounting for Statement of Cash Flows basic overview & understanding of cash flows from operating activities, using the indirect versus direct method to determine operating cash flow, statement of cash flows includes the cash flows from Operating, Investing & Financing activities & beginning/ending cash flows (change in cash for the period), (A) indirect method to determine cash flow for operating activities, start with net income (revenues - expenses), adjust net income by (1) subtracting non-cash revenues & (2) adding back non-cash expenses = cash flow for operating activities, (B) direct method, cash flow equals (cash receipts - cash disbursements), (cash collected from customers -cash paid to suppliers - cash paid for expenses), net income & non-cash revenues & expenses are not used in the calculations, detailed accounting by Allen Mursau