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Accounting Study Guide |
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| U.S. GAAP | IFRS, IAS | Accounting Topics |
An Example of Detailed Statement of Cash Flows
| Financial Statements Overview |
Sample Technology
Corporation |
| Cash Flows from Operating Activities | ||
| Net Income | ||
| Adjustments | ||
| 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 |
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| Cash Flows from Investing Activities | ||
| Purchase of Available-for-sale Securities | ||
| Sale of Equipment | ||
| Purchase of Buildings | ||
Net Cash Used in Investing Activities |
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| Cash Flows from Financing Activities | ||
| Borrowings from Banks | ||
| Issuance of Common Stock | ||
| Payment of Cash Dividends | ||
Net Cash Used in Financing Activities |
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| Net Increase/Decrease in Cash and Cash Equivalents | ||
| Cash and Cash Equivalents, January 1, 2006 | ||
| Cash and Cash Equivalents, December 31, 2006 |