1 / 16

What information can be gathered from Barnes & Noble’s statement of cash flows ?

What information can be gathered from Barnes & Noble’s statement of cash flows ?. Original blog posting (January 10, 2014). Barnes & Noble (B & N) has eroding sales in 2012. B & N is a retailer of content, digital media, and educational products

reya
Download Presentation

What information can be gathered from Barnes & Noble’s statement of cash flows ?

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. What information can be gathered from Barnes & Noble’s statement of cash flows? Original blog posting (January 10, 2014)

  2. Barnes & Noble (B & N) has eroding sales in 2012 • B & N is a retailer of content, digital media, and educational products • Nearly 700 stores plus significant web presence • B & N sales are declining for both print books and e-books • Sales of the Nook have plunged • 2012 Statement of Cash Flows is on next several slides

  3. Question 1 Did Barnes & Noble use the indirect method or the direct method to prepare its statement of cash flows? How do you know?

  4. Question 2 For fiscal 2012, did Barnes & Noble’s operating activities provide cash or use cash?  How much?

  5. Question 3 For fiscal 2012, did Barnes & Noble’s  investing activities provide cash or use cash?  How much?  What investing activities used cash?  What investing activities provided cash?

  6. Question 4 For fiscal 2012, did Barnes & Noble’s financing activities provide cash or use cash?  How much?  What financing activities used cash?  What financing activities provided cash?

  7. Question 5 What conclusion(s) can you draw solely from Barnes & Noble’s statement of cash flows for fiscal 2012?

  8. Question Recap • Did Barnes & Noble use the indirect method or the direct method to prepare its statement of cash flows? How do you know? • For fiscal 2012, did Barnes & Noble’s operating activities provide cash or use cash?  How much? • For fiscal 2012, did Barnes & Noble’s  investing activities provide cash or use cash?  How much?  What investing activities used cash?  What investing activities provided cash? • For fiscal 2012, did Barnes & Noble’s financing activities provide cash or use cash?  How much?  What financing activities used cash?  What financing activities provided cash? • What conclusion(s) can you draw solely from Barnes & Noble’s statement of cash flows for fiscal 2012?

  9. For additional news stories to use in the accounting classroom, see the Accounting in the Headlines blog at http://accountingintheheadlines.com/Related video resources can be found at http://www.youtube.com/user/accountingheadlinesQuestions or comments? Contact Dr. Wendy Tietz at wtietz@kent.edu

More Related