Accounting Study Guide

U.S. GAAP Codification IFRS International Standards Accounting Topics

An Example of Detailed Statement of Cash Flows

U.S. GAAP Codification IFRS Accounting Terms,  Accounting Jobs
Principles of Accounting Intermediate Accounting Advanced Accounting
Accounting Standards ASC Accounting by Topic,  Accounting Textbooks

Financial Statements Overview


Sample Technology Corporation
Statement of Cash Flows
For the Year Ended December 31, 2011

Cash Flows from Operating Activities    
   Net Income    
      Depreciation Expense    
      Amortization Expense    
      Gain on Sale of Equipment    
      Increase in Accounts Receivable    
      Decrease in Unearned Rent Revenue    
      Decrease in Inventories    
      Increase in Accounts Payable    
      Increase in Prepaid Expenses    
      Increase in Income Taxes Payable    

Net Cash Provided by Operating Activities

Cash Flows from Investing Activities    
   Purchase of Available-for-sale Securities    
   Sale of Equipment    
   Purchase of Buildings    

Net Cash Used in Investing Activities

Cash Flows from Financing Activities    
   Borrowings from Banks    
   Issuance of Common Stock    
   Payment of Cash Dividends    

Net Cash Used in Financing Activities

Net Increase/Decrease in Cash and Cash Equivalents    
Cash and Cash Equivalents, January 1, 2011    
Cash and Cash Equivalents, December 31, 2011    

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U.S. GAAP Codification
International Financial Reporting Standards (IFRS)
Accounting Topics
Inventory Valuation Methods
Depreciation Methods
Revenue Recognition Principle
Accrual Basis vs. Cash Basis Accounting
Basics of Journal Entries
Ratios for Financial Statement Analysis
Overview of Financial Statements

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