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Lecture Principles of accounting (2005): Chapter 17 - Needles, Powers, Crosson

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Lecture Principles of accounting (2005): Chapter 17 - Needles, Powers, Crosson

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Chapter 17 - The statement of cash flows. Chapter 17 presents the statement of cash flows and explains the changes in cash flows from operating, investing, and financing activities of a business. Emphasis is placed on analyzing a company's cash-generating ability and its free cash flow. The indirect approach is used to compute net cash flows from operating activities, but the direct approach is presented as a supplemental objective.

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Nội dung Text: Lecture Principles of accounting (2005): Chapter 17 - Needles, Powers, Crosson

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