Bài giảng Chapter 10: The Basics of Capital Budgeting: Evaluating Cash Flows provides about Overview and “vocabulary”, Methods (Payback, discounted payback; NPV; IRR, MIRR; Profitability Index), Unequal lives, Economic life.
Bài giảng Chapter 3: financial statements, cash flow, and taxes presents of balance sheet, income statement, statement of cash flows, accounting income versus cash flow,MVA and EVA, personal taxes, corporate taxes.
Cash flow statement may provide considerable information about what is really happening in a business beyond that contained in either the income statement or the balance sheet. Analyzing this statement should not present an intimidating task, instead it will quickly become obvious that the benefits of understanding the sources and uses of a company’s cash far outweigh the costs of undertaking some very straightforward analyses.
The definition, identification, and measurement of cash flows relevant to project evaluation.A relevant cash flow is one which will change as a direct result of the decision about a project.A relevant cash flow is one which will change as a direct result of the decision about a project.
The purpose of this paper is to develop a framework to explain and describe the daily cash flow
management processes of families. From data gathered through semi-structured interviews, themes
are developed and linked into a daily cash flow management framework. The proposed model
suggests that families have a process for managing money. The process focuses on short-term
viability through safety, control, comfort, and routine aspects. Cash flow activities are motivated
by the near future, feelings and values, experience, and situational knowledge.
Individuals, like corporations, should focus on cash flow when planning and monitoring finances. You should establish short- and longterm financial goals (destinations) and develop personal financial plans (road maps) that will guide their achievement. Cash flows and financial plans are as important for individuals as for corporations.
The topics discussed in this chapter are financial statements, taxes and cash flow. On completion of this chapter students will: Know the difference between book value and market value, know the difference between accounting income and cash flow, know the difference between average and marginal tax rates, know how to determine a firm’s cash flow from its financial statements.
In this chapter, students will be able to understand: Be able to compute the future value of multiple cash flows, be able to compute the present value of multiple cash flows, be able to compute loan payments, be able to find the interest rate on a loan, understand how loans are amortised or paid off, understand how interest rates are quoted.
In chapter 3, we used dividends as the measure of shareholder cash flow in stock valuation. In chapter 4, we will utilize free cash flow. Whereas dividends are the cash flow actually paid to shareholders, free cash flow (FCF) is the cash flow available to shareholders.
This chapter explains how to classify transactions as operating, investing, or financing activities, and it explains how to create a statement of cash flows. The indirect method of determining the net cash provided by operating activities is illustrated within the chapter and the direct method is demonstrated in the appendix.
After Studying Chapter 7, you should be able to: Explain the difference between the flow of funds (sources and uses of funds) statement and the statement of cash flows – and understand the benefits of using each; define "funds" and identify sources and uses of funds; create a sources and uses of funds statement, make adjustments, and analyze the final results;...
Research Objectives: Review and summarize systematically theories on features of cash accounting based information and accrual accounting based information; examine the predictive abilities of future operating cash flow by using earnings.
Chapter 12 - Statement of cash flows. In this chapter, we will address the following questions: Where did the company get it’s cash? What they use the cash for? And least importantly, What was the change in the cash balance?
Chapter 4 - Structure of the balance sheet and statement of cash flows. In this chapter you will learn: How balance sheet accounts are measured and classified; how balance sheet information is used; balance sheet terminology and format outside the U.S; how notes aid your understanding of the firm’s accounting policies, subsequent events, and related-party transactions;...
Chapter 17 - Statement of cash flows. After studying this chapter you will be able to understand: The major sources and uses of cash-operating, investing, and financing; why accrual net income and operating cash flows differ, and the factors that explain this difference; the difference between the direct and indirect methods of determining cash flow from operations;...
Explain the purposes and uses of a statement of cash flows, describe how cash transactions are classified in a statement of cash flows, compute the major cash flows relating to operating activities, compute the cash flows relating to investing and financing activities, distinguish between the direct and indirect methods of reporting operating cash flows,...
After completing this chapter you should be able to: Distinguish between operating, investing, and financing activities, and describe how noncash investing and financing activities are disclosed; analyze the statement of cash flows and apply the cash flow on total assets ratio; prepare a statement of cash flows; compute cash flows from operating activities using the indirect method.