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Accounting 7
- 1. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Chapter 7
Statement of cash flows
Part 2
Financial accounting
Accounting
for Non-Accounting Students
Tenth Edition
- 2. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 7.1
Example reasons for cash inflows and
outflows in business
Source: Jesus Keller/Shutterstock (photograph).
- 3. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 7.2
Cash flows example grouping by type:
operating, investing and financing cash
flows
- 4. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 7.3
Example of a statement of cash flows
- 5. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 7.4
The interrelationship between the main
financial statements
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Figure 7.5
The statement of cash flow in accordance
with FRS 102 (Section 7)
- 7. Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 7.6
The operating cash flow section of the
statement of cash flow in accordance with
FRS 102 (Section 7)