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ACG 2021

ACG 2021. Chapter 12 Summary. Cash Flow Sections. Operations Income Statement Changes in Current Assets Investing Changes in Long-Term Assets Financing Changes in Long-Term Liabilities Changes in Stockholders Equity. Operations. Adjustments to Operations.

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ACG 2021

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  1. ACG 2021 Chapter 12 Summary

  2. Cash Flow Sections • Operations • Income Statement • Changes in Current Assets • Investing • Changes in Long-Term Assets • Financing • Changes in Long-Term Liabilities • Changes in Stockholders Equity

  3. Operations

  4. Adjustments to Operations • + Depreciation, Depletion, Amortization • + Loss on Sale of Asset • - Gain on Sale of Asset

  5. Current Assets & Liabilities (other then Cash) • + Current Liabilities Increase • Accrued Expenses • Tax Expense xxxx • Tax payable xxxx • Net Income has decreased but cash hasn’t • Increase Operating Cash • - Current Liabilities Decrease • Payment of Liability • Tax Payable xxxx • Cash xxxx • No Effect on Net Income • So we decrease Operating cash • + Current Assets Decrease • Collect A/R • Cash xxx • A/R xxxx • No Effect on Net Income • So we increase Operating Cash • - Current Assets Increase • Credit Sales • A/R xxxx • Sales xxxx • Net Income has increased but cash hasn’t • Decrease Operating Cash

  6. Investing Activities

  7. Financing Activities

  8. Cash Flow

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