ADM 1340 Chapter Notes - Chapter 13: Cash Flow Statement, Cash Flow, Accrual

• School: University of Ottawa
• Department: Administration
• Course: ADM 1340
• Professor: Philip Mc Ilkenny

Document Summary

Company"s ability to generate future cash flows o! Investing and financing transactions during the period, and effect upon capital structure o! Short-term, highly liquid investments that are readily converted to cash within a short period of time (usually within three months) o! May not be included in future depending on outcome of. Cash effects of transactions that create revenues and expenses that enter into determination of profit. Includes relevant (i. e. , the related account is an income statement account) noncash current assets and current liabilities and the statement of financial position. Purchasing and disposing of long-term investments and productive long-lived assets using cash. Generally includes non-current asset items (e. g. , long-term investments, property, plant and equipment) on the statement of financial position. Obtaining cash from issuing debt and repaying the amounts borrowed. Obtaining cash from selling common and preferred shares and paying dividends. Generally includes non-current liabilities, and shareholders" equity items on the statement of financial position.