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About 4405 Principles of Accounting
This document is a lecture on preparing the statement of cash flows using the direct method. It provides examples using the financial statements of Bo Ho Company. It discusses calculating cash flows from operating, investing, and financing activities by relating income statement accounts to changes in balance sheet accounts. For operating cash flows, it shows how to determine cash collected from customers and paid to suppliers based on beginning and ending receivables and payables balances. The document emphasizes that the statement of cash flows explains changes in cash by relating them to changes in non-cash accounts.
Detailed Information
| Author: | ['Dapheny'] |
|---|---|
| Publication Year: | 2012 |
| Pages: | 25 |
| Language: | English |
| Format: | |
| Price: | FREE |
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