Chapter 12 the Statement of Cash Flows

Topics: Balance sheet, Cash flow statement, Cash flow Pages: 107 (19547 words) Published: June 19, 2013
CHAPTER 12

THE STATEMENT OF CASH FLOWS

OVERVIEW OF EXERCISES, PROBLEMS, AND CASES

Estimated
Time in
Learning OutcomesExercisesMinutesLevel

1.Understand the concept of cash flows and accrual accounting,15*60Diff
and explain the purpose of a statement of cash flows.

2.Explain what cash equivalents are and how they are treated on 15Easy
the statement of cash flows.12*10Easy

3.Describe operating, investing, and financing activities and give 210Easy
examples of each.310Mod
12*10Easy
13*10Easy
14*25Diff

4.Describe the difference between the direct and the indirect
method of computing cash flow from operating activities.

5.Use T accounts to prepare a statement of cash flows using the 45Mod
direct method to determine cash flow from operating activities.510Mod
620Mod
720Mod
810Mod
13*10Easy
15*60Diff

6.Use T accounts to prepare a statement of cash flows using 910Easy
the indirect method to determine cash flow from operating 1015Mod
activities.14*25Diff

7.Use cash flow information to help analyze a company. 1115Mod

8.Use a work sheet to prepare a statement of cash flows using
the indirect method to determine cash flow from operating
activities. (Appendix)

*Exercise, problem, or case covers two or more learning outcomes
Level = Difficulty levels: Easy; Moderate (Mod); Difficult (Diff)
ProblemsEstimated
andTime in
Learning OutcomesAlternatesMinutesLevel

1. Understand the concept of cash flows and accrual accounting,
and explain the purpose of a statement of cash flows.

2.Explain what cash equivalents are and how they are treated on 13*30Diff
the statement of cash flows.

3.Describe operating, investing, and financing activities and give
examples of each.

4.Describe the difference between the direct and the indirect11*30Mod
method of computing cash flow from operating activities.12*30Mod

5.Use T accounts to prepare a statement of cash flows using the 345Mod
direct method to determine cash flow from operating activities.630Mod
11*30Mod
13*30Diff

6.Use T accounts to prepare a statement of cash flows using 130Mod
the indirect method to determine cash flow from operating 445Mod
activities.730Mod
945Diff
12*30Mod

7.Use cash flow information to help analyze a company.

8.Use a work sheet to prepare a statement of cash flows using 260Mod
the indirect method to determine cash flow from operating 560Mod
activities. (Appendix)860Mod
1060Diff

*Exercise, problem, or case covers two or more learning outcomes
Level = Difficulty levels: Easy; Moderate (Mod); Difficult (Diff)
Estimated
Time in
Learning OutcomesCasesMinutesLevel

1.Understand the concept of cash flows and accrual accounting,4*60Diff
and explain the purpose of a statement of cash flows.5*25Mod
6*25Mod

2.Explain what cash equivalents are and how they are treated on 3*20Mod
the statement of cash flows.7*20Mod

3.Describe operating, investing, and financing activities and give 1*30Mod
examples of each.3*20Mod
7*20Mod

4.Describe the difference between the direct and the indirect1*30Mod
method of computing cash flow from operating activities.

5.Use T accounts to prepare a statement of cash flows using the 4*60Diff
direct method to determine cash flow from operating activities.

6.Use T accounts to prepare a statement of cash flows using 5*25Mod
the indirect method to determine cash flow from operating 6*25Mod
activities.

7.Use cash flow information to help analyze a company.220Mod

8.Use a work sheet to prepare a statement of cash flows using
the indirect method to determine cash flow from operating
activities. (Appendix)

*Exercise, problem, or case covers two or...
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