ADMN 3321H Lecture Notes - Lecture 9: Free Cash Flow

• School: Trent University
• Department: Business Administration
• Course: ADMN 3321H
• Professor: Peggy Wallace

Document Summary

Understand the business importance of cash flows and describe the purpose and uses of the statement. Identify the major classifications of cash flows and explain the significance of each classification. Prepare the operating activities section using the indirect method. Prepare a statement of cash flows using the indirect method. Identify the financial presentation and disclosure requirements for the statement. Operating, investing & financing activities: direct vs indirect method for operating activities. Treatment of interest and dividend income: aspe vs ifrs. Treatment of interest expense & dividends paid: aspe vs ifrs. Sources and uses of cash for investing and financing purposes.