{"id":857,"date":"2015-05-13T18:35:16","date_gmt":"2015-05-13T18:35:16","guid":{"rendered":"https:\/\/courses.candelalearning.com\/finacct2x10xmaster\/?post_type=part&#038;p=857"},"modified":"2018-02-10T15:37:43","modified_gmt":"2018-02-10T15:37:43","slug":"statement-of-cash-flows","status":"web-only","type":"part","link":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/part\/statement-of-cash-flows\/","title":{"raw":"Unit 17: Statement of Cash Flows","rendered":"Unit 17: Statement of Cash Flows"},"content":{"raw":"<div class=\"bcc-box bcc-highlight\">\r\n<h3>Learning Objectives<\/h3>\r\nBy the end of this section, you will be able to:\r\n<ul>\r\n \t<li>The students should be able to prepare a Statement of Cash Flow by analyzing accounts and reporting the needed information to decision makers.<\/li>\r\n \t<li>\ufffcExplain the purpose of the Statement of Cash Flow.<\/li>\r\n \t<li>Explain the meaning of the terms \"cash\" and \"cash equivalents.\"<\/li>\r\n \t<li>List and describe the elements of the Statement of Cash Flow.<\/li>\r\n \t<li>Distinguish between the Direct and Indirect methods of preparing a Statement of Cash Flow<\/li>\r\n \t<li>Calculate cash flows from operating activities by the indirect method.<\/li>\r\n \t<li>Calculate cash flows from investing activities.<\/li>\r\n \t<li>Calculate cash flows from financing activities.<\/li>\r\n \t<li>Prepare a Statement of Cash Flow.<\/li>\r\n \t<li>Explain the nature of non-cash activities.<\/li>\r\n<\/ul>\r\n<\/div>","rendered":"<div class=\"bcc-box bcc-highlight\">\n<h3>Learning Objectives<\/h3>\n<p>By the end of this section, you will be able to:<\/p>\n<ul>\n<li>The students should be able to prepare a Statement of Cash Flow by analyzing accounts and reporting the needed information to decision makers.<\/li>\n<li>\ufffcExplain the purpose of the Statement of Cash Flow.<\/li>\n<li>Explain the meaning of the terms &#8220;cash&#8221; and &#8220;cash equivalents.&#8221;<\/li>\n<li>List and describe the elements of the Statement of Cash Flow.<\/li>\n<li>Distinguish between the Direct and Indirect methods of preparing a Statement of Cash Flow<\/li>\n<li>Calculate cash flows from operating activities by the indirect method.<\/li>\n<li>Calculate cash flows from investing activities.<\/li>\n<li>Calculate cash flows from financing activities.<\/li>\n<li>Prepare a Statement of Cash Flow.<\/li>\n<li>Explain the nature of non-cash activities.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"parent":0,"menu_order":166,"template":"","meta":{"pb_part_invisible":false,"pb_part_invisible_string":""},"contributor":[],"license":[],"class_list":["post-857","part","type-part","status-web-only","hentry"],"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/pressbooks\/v2\/parts\/857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/pressbooks\/v2\/parts"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/wp\/v2\/types\/part"}],"version-history":[{"count":0,"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/pressbooks\/v2\/parts\/857\/revisions"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/wp\/v2\/media?parent=857"}],"wp:term":[{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/wp\/v2\/contributor?post=857"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/clinton-finaccounting\/wp-json\/wp\/v2\/license?post=857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}