About This Chapter
Cash Flows & Disclosures - Chapter Summary
Boosting your comprehension of cash flows and disclosures is easy when you explore this entertaining chapter. Review engaging lessons developed by top instructors to gain greater insight into statements of cash flows, preparation of cash flow statements and more. The lessons are available to view as videos, or you can scroll down to access full transcripts. Take multiple-choice quizzes and a broader chapter exam to find out how well you understand main lesson concepts. Around-the-clock mobile access lets you study this chapter any time and in any location you desire. When you're finished, you will be ready to:
- Discuss the purpose and format of the statement of cash flows
- Define and share an example of cash flow
- List and describe sources needed to prepare the cash flow statement
- Name and discuss disclosure requirements for cash flow statements
1. The Statement of Cash Flows: Purpose, Format & Examples
There are four financial reports that are required in financial statements. In this lesson, you will learn about the fourth and final report - the statement of cash flows. You'll learn what the makeup of the statement is, its purpose, and why it is important to users of the financial statements.
2. What Is Cash Flow? - Definition, Calculation & Example
Companies can't function without sufficient cash flow. In this lesson, you'll learn what cash flow is and how to calculate it, and you'll be provided some examples. You'll also have a chance to take a short quiz.
3. Sources Needed to Prepare the Cash Flow Statement
The cash flow statement is one of the most important pieces of paperwork that a company will produce. In this lesson, we look at where the information for the cash flow statement comes from.
4. Disclosure Requirements for Cash Flow Statements
In order to make the statement of cash flows more meaningful to investors, supplemental disclosures are required. In this lesson, we'll cover the requirements with some specific examples.
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Other chapters within the Accounting 202: Intermediate Accounting II course
- Accounting for Fixed & Intangible Assets
- Accounting for Securities & Investments
- Accounting for Liabilities & Contingencies
- Accounting for Bonds & Notes Payable
- Accounting for Operating & Capital Leases
- Accounting for Shareholder Equity & Comprehensive Income
- Accounting for Corporate Income Taxes
- Pensions & Post-Retirement Benefits
- Identifying & Correcting Errors in Accounting
- Studying for Accounting 202