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Using Boundless Presentations The Appendix The appendix is for you to use to add depth and breadth to your lectures. You can simply drag and drop slides from the appendix into the main presentation to make for a richer lecture experience. Free to edit, share, and copy Feel free to edit, share, and make as many copies of the Boundless presentations as you like. We encourage you to take these presentations and make them your own. Free to share, print, make copies and changes. Get yours at Boundless Teaching Platform Boundless empowers educators to engage their students with affordable, customizable textbooks and intuitive teaching tools. The free Boundless Teaching Platform gives educators the ability to customize textbooks in more than 20 subjects that align to hundreds of popular titles. Get started by using high quality Boundless books, or make switching to our platform easier by building from Boundless content pre-organized to match the assigned textbook. This platform gives educators the tools they need to assign readings and assessments, monitor student activity, and lead their classes with pre-made teaching resources. Get started now at: If you have any questions or problems please

Boundless is an innovative technology company making education more affordable and accessible for students everywhere. The company creates the world’s best open educational content in 20+ subjects that align to more than 1,000 popular college textbooks. Boundless integrates learning technology into all its premium books to help students study more efficiently at a fraction of the cost of traditional textbooks. The company also empowers educators to engage their students more effectively through customizable books and intuitive teaching tools as part of the Boundless Teaching Platform. More than 2 million learners access Boundless free and premium content each month across the company’s wide distribution platforms, including its website, iOS apps, Kindle books, and iBooks. To get started learning or teaching with Boundless, visit boundless.com.boundless.com Free to share, print, make copies and changes. Get yours at About Boundless

Cash Flow from Operations Cash Flow from Investing Cash Flow from Financing Interpreting Overall Cash Flow The Statement of Cash Flows Financial Statements, Taxes, and Cash Flow > The Statement of Cash Flows Free to share, print, make copies and changes. Get yours at ect&utm_source=boundless

Operating cash flows refers to the cash a company generates from the revenues it brings in, excluding costs associated with long-term investment on capital items or investment in securities (these are investing or financing activities). GAAP and IFRS vary in their categorization of many cash flows, such as paying dividends. Some activities that are operating cash flows under one system are financing or investing in another. Major operating activities such as manufacturing products or selling a product may appear on the income statement but not on the cash flow statement, because cash has not yet changed hands. Cash Flow from Operations Free to share, print, make copies and changes. Get yours at /cash-flow-from-operations ?campaign_content=book_192_section_35&campaign_term=Finance&utm_campaign=powerpoint&utm_medium=direct&utm_source=boundl ess US GAAP vs. IFRS Cash Flow Classification View on Boundless.com Financial Statements, Taxes, and Cash Flow > The Statement of Cash Flows

Assets included in investment activity include land, buildings, and equipment. Receiving dividends from another company's stock is an investing activity, although paying dividends on a company's own stock is not. An investing activity only appears on the cash flow statement if there is an immediate exchange of cash. Cash Flow from Investing Free to share, print, make copies and changes. Get yours at /cash-flow-from-investing ?campaign_content=book_192_section_35&campaign_term=Finance&utm_campaign=powerpoint&utm_medium=direct&utm_source=boundl ess Cash Flow Statement View on Boundless.com Financial Statements, Taxes, and Cash Flow > The Statement of Cash Flows

Financing activities can be seen in changes in non-current liabilities and in changes in equity in the change-in-equity statement. A positive financing cash flow could be really great for a company (it just went issued stock at a great price) or could be due to the company having to take out loans to stay out of bankruptcy. Issuing credit is not a financing activity though taking on credit is. Like all cash flows, such activities only appear on the cash flow statement when the exchange of money actually takes place. Cash Flow from Financing Free to share, print, make copies and changes. Get yours at /cash-flow-from-financing ?campaign_content=book_192_section_35&campaign_term=Finance&utm_campaign=powerpoint&utm_medium=direct&utm_source=boundl ess NYSE View on Boundless.com Financial Statements, Taxes, and Cash Flow > The Statement of Cash Flows

The three types of cash flow are cash from from operations, investing, and financing. Having positive cash flows is important because it means that the company has at least some liquidity and may be solvent. A positive cash flow does not guarantee that the company can pay all of its bills, just as a negative cash flow does not mean that it will miss its payments. When preparing the statement of cash flows, analysts must focus on changes in account balances on the balance sheet. Cash flows from operating activities are essential to helping analysts assess the company's ability to meet ongoing funding requirements, contribute to long-term projects and pay a dividend. Analysis of cash flow from investing activities focuses on ratios when assessing a company's ability to meet future expansion requirements. Interpreting Overall Cash Flow Free to share, print, make copies and changes. Get yours at /interpreting-overall-cash-flow ?campaign_content=book_192_section_35&campaign_term=Finance&utm_campaign=powerpoint&utm_medium=direct&utm_source=boundl ess Cash Flow Comparison View on Boundless.com Financial Statements, Taxes, and Cash Flow > The Statement of Cash Flows

The free cash flow is useful when analysts want to see how much cash can be extracted from a company without causing issues to its day to day operations. Free to share, print, make copies and changes. Get yours at /interpreting-overall-cash-flow ?campaign_content=book_192_section_35&campaign_term=Finance&utm_campaign=powerpoint&utm_medium=direct&utm_source=boundl ess Financial Statements, Taxes, and Cash Flow > The Statement of Cash Flows

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Key terms cash flow The sum of cash revenues and expenditures over a period of time. financing A transaction that provides funds for a business. financing activities actions where money is flowing between the company and investors in the company, such as banks and shareholders free cash flow net income plus depreciation and amortization, less changes in working capital, less capital expenditure GAAP Generally Accepted Accounting Principles refer to the standard framework of guidelines, conventions, and rules accountants are expected to follow in recording, summarizing, and preparing financial statements in any given jurisdiction. IFRS International Financial Reporting Standards. The major accounting standards system used outside of the United States. investing activities actions where money is put into something with the expectation of gain, usually over a longer term investing activity An activity that causes changes in non-current assets or involves a return on investment. merger The legal union of two or more corporations into a single entity, typically assets and liabilities being assumed by the buying party. purchase return merchandise given back to the seller from the buyer after the sale in return for a refund Free to share, print, make copies and changes. Get yours at Financial Statements, Taxes, and Cash Flow

Cash Flow Comparison Company B has a higher yearly cash flow. However, Company A is actually earning more cash by its core activities and has already spent 45 million dollars in long-term investments, of which revenues will show up after three years. Free to share, print, make copies and changes. Get yours at Wikipedia. "Cash Flow." GNU FDL View on Boundless.comGNU FDLhttp://en.wikipedia.org/wiki/Cash_FlowView on Boundless.com Financial Statements, Taxes, and Cash Flow

NYSE The cash from issuing stocks in a market such as the New York Stock Exchange is positive financing cash flow. Free to share, print, make copies and changes. Get yours at Flickr. "All sizes | New York Stock Exchange | Flickr - Photo Sharing!." CC BY-SA View on Boundless.comCC BY-SAhttp:// on Boundless.com Financial Statements, Taxes, and Cash Flow

Cash Flow Statement Example of cash flow statement (indirect method) Free to share, print, make copies and changes. Get yours at Wikipedia. "Cash flow statement." CC BY-SA View on Boundless.comCC BY-SA 3.0http://en.wikipedia.org/wiki/Cash_flow_statement#Indirect_methodView on Boundless.com Financial Statements, Taxes, and Cash Flow

US GAAP vs. IFRS Cash Flow Classification Some transactions may be classified as different types of cash flows under GAAP and IFRS accounting standards. Free to share, print, make copies and changes. Get yours at Accounting News. "statements:cash_flow_statement [Accounting News]." CC BY-SA View on Boundless.comCC BY-SAhttp://accountingnews.org/doku.php?id=statements:cash_flow_statement View on Boundless.com Financial Statements, Taxes, and Cash Flow

Free to share, print, make copies and changes. Get yours at Financial Statements, Taxes, and Cash Flow Which of the following is NOT an event that would affect the operating section of a company's cash flow statement? A) Paying interest on debt owed by the company. B) Paying down the principal of debt owed by the company. C) Receiving cash payment from the sale of the business's goods. D) Paying employee wages.

Free to share, print, make copies and changes. Get yours at Boundless - LO. "Boundless." CC BY-SA BY-SA 3.0http:// Financial Statements, Taxes, and Cash Flow Which of the following is NOT an event that would affect the operating section of a company's cash flow statement? A) Paying interest on debt owed by the company. B) Paying down the principal of debt owed by the company. C) Receiving cash payment from the sale of the business's goods. D) Paying employee wages.

Free to share, print, make copies and changes. Get yours at Financial Statements, Taxes, and Cash Flow Which of the following is NOT an event that would be included in the investing section of a company's cash flow statement? A) Selling some of the company's land. B) Paying interest to an investor who holds the company's debt. C) Purchasing a new subsidiary with cash. D) Receiving interest payments for debt owed to the company.

Free to share, print, make copies and changes. Get yours at Boundless - LO. "Boundless." CC BY-SA BY-SA 3.0http:// Financial Statements, Taxes, and Cash Flow Which of the following is NOT an event that would be included in the investing section of a company's cash flow statement? A) Selling some of the company's land. B) Paying interest to an investor who holds the company's debt. C) Purchasing a new subsidiary with cash. D) Receiving interest payments for debt owed to the company.

Free to share, print, make copies and changes. Get yours at Financial Statements, Taxes, and Cash Flow Which of the following is a financing activity that would impact a company's cash flow statement? A) The company makes a sale on credit to a customer. B) The company issues a discount on the sale of some of its products. C) The company makes a loan to one of its employees. D) Company took out a loan from a bank.

Free to share, print, make copies and changes. Get yours at Boundless - LO. "Boundless." CC BY-SA BY-SA 3.0http:// Financial Statements, Taxes, and Cash Flow Which of the following is a financing activity that would impact a company's cash flow statement? A) The company makes a sale on credit to a customer. B) The company issues a discount on the sale of some of its products. C) The company makes a loan to one of its employees. D) Company took out a loan from a bank.

Free to share, print, make copies and changes. Get yours at Financial Statements, Taxes, and Cash Flow Which of the following is NOT a component of the Cash Flow Statement? A) Cash Flow from Operations B) Cash Flow from Investing C) Cash Flow from Sales D) Cash Flow from Financing

Free to share, print, make copies and changes. Get yours at Boundless - LO. "Boundless." CC BY-SA BY-SA 3.0http:// Financial Statements, Taxes, and Cash Flow Which of the following is NOT a component of the Cash Flow Statement? A) Cash Flow from Operations B) Cash Flow from Investing C) Cash Flow from Sales D) Cash Flow from Financing

Free to share, print, make copies and changes. Get yours at Financial Statements, Taxes, and Cash Flow Which of the following does NOT describe the purpose of a Cash Flow Statement? A) It shows whether a company will be able to pay its bills and make the necessary investments. B) It breaks down how a company brings in cash. C) It demonstrates whether a company is profitable. D) It shows whether a company has a positive or negative cash flow.

Free to share, print, make copies and changes. Get yours at Boundless - LO. "Boundless." CC BY-SA BY-SA 3.0http:// Financial Statements, Taxes, and Cash Flow Which of the following does NOT describe the purpose of a Cash Flow Statement? A) It shows whether a company will be able to pay its bills and make the necessary investments. B) It breaks down how a company brings in cash. C) It demonstrates whether a company is profitable. D) It shows whether a company has a positive or negative cash flow.

Free to share, print, make copies and changes. Get yours at Financial Statements, Taxes, and Cash Flow The sum of cash revenues and expenditures over a period of time. A) Cash B) Assets C) Cash Flow D) Account Receivables

Free to share, print, make copies and changes. Get yours at Boundless Learning. "Boundless." CC BY-SA BY-SA 3.0http:// Financial Statements, Taxes, and Cash Flow The sum of cash revenues and expenditures over a period of time. A) Cash B) Assets C) Cash Flow D) Account Receivables

Free to share, print, make copies and changes. Get yours at Financial Statements, Taxes, and Cash Flow Which of the following transactions would be a financing activity on the statement of cash flows? A) interest paid on convertible bonds B) purchase of treasury stock C) interest received D) purchase of equipment financed by convertible bonds

Free to share, print, make copies and changes. Get yours at Saylor OER. "Business Administration « Saylor.org – Free Online Courses Built by Professors." CC BY CC BY 3.0http:// Financial Statements, Taxes, and Cash Flow Which of the following transactions would be a financing activity on the statement of cash flows? A) interest paid on convertible bonds B) purchase of treasury stock C) interest received D) purchase of equipment financed by convertible bonds

Attribution Wikipedia. "Cash Flow." CC BY-SA BY-SA 3.0http://en.wikipedia.org/wiki/Cash_Flow Wikipedia. "Operating cash flow." CC BY-SA BY-SA 3.0http://en.wikipedia.org/wiki/Operating_cash_flow Wikipedia. "Cash flow statement." CC BY-SA BY-SA 3.0http://en.wikipedia.org/wiki/Cash_flow_statement#Indirect_method Boundless Learning. "Boundless." CC BY-SA BY-SA 3.0http:// Wiktionary. "GAAP." CC BY-SA BY-SA 3.0http://en.wiktionary.org/wiki/GAAP Wikibooks. "Accountancy/Cash Flow Statement." CC BY-SA BY-SA Wikipedia. "Cash flow statement." CC BY-SA BY-SA 3.0http://en.wikipedia.org/wiki/Cash_flow_statement Wikipedia. "Cash flow statement." CC BY-SA BY-SA 3.0http://en.wikipedia.org/wiki/Cash_flow_statement#Financing_activities Wiktionary. "financing." CC BY-SA BY-SA 3.0http://en.wiktionary.org/wiki/financing Wikibooks. "Accountancy/Cash Flow Statement." CC BY-SA BY-SA Wikipedia. "Cash flow statement." CC BY-SA BY-SA 3.0http://en.wikipedia.org/wiki/Cash_flow_statement Wikipedia. "Investing." CC BY-SA BY-SA 3.0http://en.wikipedia.org/wiki/Investing Wikipedia. "Returning." CC BY-SA BY-SA 3.0http://en.wikipedia.org/wiki/Returning Wiktionary. "merger." CC BY-SA BY-SA 3.0http://en.wiktionary.org/wiki/merger Boundless Learning. "Boundless." CC BY-SA BY-SA 3.0http:// Wikipedia. "Cash Flow." CC BY-SA BY-SA 3.0http://en.wikipedia.org/wiki/Cash_Flow Wikipedia. "Cash flow statement." CC BY-SA BY-SA 3.0http://en.wikipedia.org/wiki/Cash_flow_statement Free to share, print, make copies and changes. Get yours at Financial Statements, Taxes, and Cash Flow

Wikipedia. "Free cash flow." CC BY-SA BY-SA 3.0http://en.wikipedia.org/wiki/Free_cash_flow Wiktionary. "free cash flow." CC BY-SA BY-SA 3.0http://en.wiktionary.org/wiki/free+cash+flow Wiktionary. "cash flow." CC BY-SA BY-SA 3.0http://en.wiktionary.org/wiki/cash+flow Free to share, print, make copies and changes. Get yours at Financial Statements, Taxes, and Cash Flow