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Cash Equivalents: Short term, highly liquid CDs, 3 month treasury, money market
Treated the same as cash on the cash flow statement
**** For Investing and Financing Activities only the cash received or paid
from the transaction is reported on the cash flow statement
Cash from operating activities can be reported using the direct method or the indirect
method. Investing and financing activities are reported the same under both methods.
Paid to suppliers:
Cost of Goods Sold
- Beginning Inventory
+ Ending Inventory
+ Beginning A/P
- Ending A/P
= Cash Paid to Suppliers
Noncash Activities: