OUTLINE - University of North Georgia



OUTLINE (indirect method)

STATEMENT OF CASH FLOWS

CASH FLOWS FROM OPERATIONS:

NET INCOME

+ Depreciation Expense

+ Decreases in Current Assets

- Increases in Current Assets

+ Increases in Current Liabilities

- Decreases in Current Liabilities

+ Losses

- Gains

+ Amortization of Discounts & Intangibles

CASH FLOWS FROM OPERATIONS

CASH FLOWS FROM INVESTING ACTIVITIES

+ Decreases in Long Term Assets

- Increases in Long Term Assets

CASH FLOWS FROM BY INVESTING ACTIVITIES

CASH FLOWS FROM FINANCING ACTIVITIES

+ Increases in Long Term Debt

- Decreases in Long Term Debt

+ Increase in Paid-In-Capital

- Dividends PAID

CASH FLOWS FROM FINANCING ACTIVITIES

CASH (the answer is the increase or decrease in cash)

SCHEDULE OF NONCASH FINANCING AND INVESTING ACTIVITIES:

-----------------------

$

$

Note: The following do not appear on the Statement of Cash Flows:

1) Changes in RE

2) Stock Dividends

3) Dividends Payable

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