In this video, learn how to identify the components of the statement of cash flows. This only deals with money that is liquid.
- The statement of cash flows or cash flow statement … is the report of the amount of cash collected and cash paid. … The structure of the statement of cash flows … is to separate the cash flows into three categories. … Operating activities are the things … that you do every single day, your operations. … For example, Walmart collects cash … from its operating activities … when it collects cash from selling items to you and me. … Examples of cash outflows from operating activities … are cash paid for wages, for utilities, … for taxes, and for interest. … The next category is investing activities. … Here, the word investing means investing … in the productive capacity of the business. … So cash outflows from investing activities … are buying new buildings, buying new land, … buying new machines. … The third category of cash flows is financing activities. … Financing activities are just what they sound like, … borrowing money and getting new investment cash from owners. … Common cash outflows from financing activities …
- Accounting basics
- Reviewing the balance sheet and income statement
- Credits, debits, and journal entries
- Making financial statements
- Issues in financial accounting
- Revenue recognition
- Deferring taxes
- Analyzing financial statements
Skill Level Beginner
Accounting Foundations: Internal Controlswith Kay Stice1h 46m Intermediate
Cost Accounting: Analyzing Product Profitabilitywith Rudolph Rosenberg56m 49s Intermediate
Why financial accounting?1m 13s
1. Accounting Basics
The accounting equation3m 37s
2. The Financial Statement
3. The Mechanics of Accounting
4. Current Issues in Financial Accounting
5. Financial Statement Analysis
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