Visit Free Slides And Ebooks : Slide.blogspot CHAPTER 23
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comCHAPTER 23Statement of Cash FlowsASSIGNMENT CLASSIFICATION TABLE (BY tsProblems for Analysis1. Format, objectivespurpose, and sourceof statement.1, 2, 7,8, 122. Classifying investing,financing, and operatingactivities.3, 4, 5, 6,16, 17, 19,1, 2, 3,8, 121, 2, 101, 3, 4, 53. Direct vs. indirectmethods of preparingoperating activities.9, 204, 5, 9,10, 113, 454. Statement of cash flows— 11, 13, 14direct method.6, 73, 5, 7, 9,12, 133, 4, 55. Statement of cash flows— 10, 13,indirect method.15, 1610, 114, 6, 8, 11,14, 15, 16,17, 181, 2, 4, 5,6, 7, 826. Preparing scheduleof non-cash investingand financing activities.18126, 7, 857. Worksheet adjustments.2113Copyright 2011 John Wiley & Sons, Inc.1, 2, 5, 619, 20, 21Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks23-1
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning e the purpose of the statementof cash flows.2.Identify the major classificationsof cash flows.31, 2, 10, 163.Differentiate between net income and netcash flows from operating activities.4, 5, 9, 10, 112, 3, 4, 5, 6,7, 8, 165, 64.Contrast the direct and indirect methodsof calculating net cash flow from operatingactivities.4, 5, 6, 7, 93, 4, 5,6, 7, 85, 6, 75.Determine net cash flow from investingand financing activities.1, 2166.Prepare a statement of cash flows.89, 11, 12, 13,14, 15, 17, 187.Identify sources of informationfor a statement of cash flows.8.Discuss special problems in preparinga statement of cash flows.1210, 189.Explain the use of a worksheet inpreparing a statement of cash flows.1319, 20, 2123-21, 2, 3, 4,5, 6, 7, 81, 2, 4,7, 8Copyright 2011 John Wiley & Sons, Inc.1, 2, 4, 5,6, 7, 8Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comASSIGNMENT CHARACTERISTICS TABLELevel 50Moderate30–40P23-7P23-8SCF—indirect method.SCF—indirect method.SCF—direct method.SCF—direct method.SCF—indirect method, and net cash flow from operatingactivities, direct method.SCF—direct and indirect methods from comparativefinancial statements.SCF—direct and indirect methods.Indirect -3CA23-4CA23-5CA23-6Analysis of improper SCF.SCF theory and analysis of improper SCF.SCF theory and analysis of transactions.Analysis of transactions’ effect on SCF.Purpose and elements of SCF.Cash flow reporting, criptionClassification of transactions.Statement presentation of transactions—indirect method.Preparation of operating activities section—indirect method,periodic inventory.Preparation of operating activities section—direct method.Preparation of operating activities section—direct method.Preparation of operating activities section—indirect method.Computation of operating activities—direct method.Schedule of net cash flow from operating activities—indirect method.SCF—direct method.Classification of transactions.SCF—indirect method.SCF—direct method.SCF—direct method.SCF—indirect method.SCF—indirect method.Cash provided by operating, investing, and financingactivities.SCF—indirect method and statement of financial position.Partial SCF—indirect method.Worksheet analysis of selected accounts.Worksheet analysis of selected transactions.Worksheet preparation.Copyright 2011 John Wiley & Sons, Inc.Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks23-3
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comANSWERS TO QUESTIONS1. The main purpose of the statement of cash flows is to show the change in cash of a company fromone period to the next. The statement of cash flows provides information about a company’soperating, financing, and investing activities. More precisely, it provides information about thecompany’s cash inflows and outflows for the period.2. Some uses of this statement are:Assessing future cash flows: Income data when augmented with current cash flow data provide abetter basis for assessing future cash flows.Assessing quality of income: Some believe that cash flow information is more reliable thanincome information because income involves a number of assumptions, estimates and valuations.Assessing operating capability: Whether an enterprise is able to maintain its operating capability,provide for future growth, and distribute dividends to the owners depends on whether adequatecash is being or will be generated.Assessing financial flexibility and liquidity: Cash flow data indicate whether a company shouldbe able to survive adverse operating problems and whether a company might have difficulty inmeeting obligations as they become due, paying dividends, or meeting other recurring costs.Providing information on financing and investing activities: Cash flows are classified by theireffect on statement of financial position items; investing activities affect assets while financingactivities affect liabilities and equity.3. Investing activities generally involve non-current assets and include (1) lending money and collectingon those loans and (2) acquiring and disposing of investments and productive long-lived assets.Financing activities, on the other hand, involve liability and equity items and include (1) obtainingcash from creditors and repaying the amounts borrowed and (2) obtaining capital from owners andproviding them with a return on their investment. Operating activities include all transactions andevents that are not investing and financing activities. Operating activities involve the cash effectsof transactions that enter into the determination of net income.4. Examples of sources of cash in a statement of cash flows include cash from operating activities,issuance of debt, issuance of ordinary shares, sale of investments, and the sale of property, plant,and equipment. Examples of uses of cash include cash used in operating activities, payment ofcash dividends, redemption of debt, purchase of investments, redemption of ordinary shares, andthe purchase of property, plant, and equipment.5. Preparing the statement of cash flows involves three major steps:(1) Determine the change in cash. This is simply the difference between the beginning and endingcash balances.(2) Determine the net cash flow from operating activities. This involves analyzing the current year’sincome statement, comparative statements of financial position and selected transaction data.(3) Determine cash flows from investing and financing activities. All other changes in statement offinancial position accounts are analyzed to determine their effect on cash.6. Purchase of land—investing;Payment of dividends—financing;Cash sales—operating;Purchase of treasury shares—financing.7. Comparative statements of financial position, a current income statement, and certain transactiondata all provide information necessary for preparation of the statement of cash flows. Comparativestatements of financial position indicate how assets, liabilities, and equities have changed duringthe period. A current income statement provides information about the amount of cash provided23-4Copyright 2011 John Wiley & Sons, Inc.Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comfrom operating activities. Certain transactions provide additional detailed information needed todetermine whether cash was provided or used during the period.Copyright 2011 John Wiley & Sons, Inc.Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks23-5
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comQuestions Chapter 23 (Continued)8. It is necessary to convert accrual-based net income to a cash basis because net income includesitems that do not provide or use cash. An example would be an increase in accounts receivable.If accounts receivable increased during the period, revenues reported on the accrual basis wouldbe higher than the actual cash revenues received. Thus, accrual basis net income must be adjustedto reflect the net cash flow from operating activities.9. Net cash flow from operating activities under the direct method is the difference between cashrevenues and cash expenses. The direct method adjusts the revenues and expenses directly toreflect the cash basis. This results in cash net income, which is equal to ―net cash flow fromoperating activities.‖The indirect method involves adjusting accrual net income. This is done by starting with accrualnet income and adding or subtracting non-cash items included in net income. Examples ofadjustments include depreciation and other non-cash expenses and changes in the balances ofcurrent asset and current liability accounts from one period to the next.10. Net cash flow from operating activities is 3,820,000. Using the indirect method, the solution is:Net income.Adjustments to reconcile net income to net cashprovided by operating activities:Depreciation expense .Accounts receivable increase .Accounts payable increase .Net cash provided by operating activities .11. Accrual basis sales .Less: Increase in accounts receivable .Less: Writeoff of accounts receivable .Cash sales . 3,500,000 520,000(500,000)300,000320,000 3,820,000 100,00030,00070,0002,000 68,00012. A number of factors could have caused an increase in cash despite the net loss. These are: (1) highcash revenues relative to low cash expenses, (2) sales of property, plant, and equipment, (3) salesof investments, and (4) issuance of debt or ordinary shares.13. Declared dividends .Add: Dividends payable (beginning of year) .Deduct: Dividends payable (end of year) .Cash paid in dividends during the year . 260,00085,000345,00090,000 255,00014. To determine cash payments to suppliers, it is first necessary to find purchases for the year. Tofind purchases, cost of goods sold is adjusted for the change in inventory (increased wheninventory increases or decreased when inventory decreases). After purchases are computed, cashpayments to suppliers are determined by adjusting purchases for the change in accounts payable.An increase (decrease) in accounts payable is deducted from (added to) purchases to determinecash payments to suppliers.15. Cash flows from operating activitiesNet income .Adjustments to reconcile net income to net cashprovided by operating activities:Depreciation expense .Amortization of patent .Loss on sale of plant assets .Net cash provided by operating activities .23-6Copyright 2011 John Wiley & Sons, Inc. 320,000 124,00040,00021,000185,000 505,000Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comQuestions Chapter 23 (Continued)16. (a) Cash flows from operating activitiesNet income .Adjustments to reconcile net income to netcash provided by operating activities:Loss on sale of plant assets[( 18,000 10) x 31/2 ] – 4,000.Cash flows from investing activitiesSale of plant assets .XXXX(b) Cash flows from financing activitiesIssuance of ordinary shares .(c) 2,300 4,000 410,000No effect on cash; not shown in the statement of cash flows or in any related schedulesor notes.Note to instructor: The change in net accounts receivable is an adjustment to net incomeunder the indirect method.(d) Cash flows from operating activitiesNet loss.Adjustments to reconcile net loss to net cashprovided by operating activities:Depreciation expense .Gain on sale of non-trading equity investments .Cash flows from investing activitiesSale of non-trading equity investments .17. (a)(b)(c)(d)(e)(f)Operating activity.Financing activity.Investing activity.Operating activity.Non-cash investing and financingactivities in the notes.Financing activity. (50,000) 22,000(9,000) 38,000(g) Operating activity.(h) Financing activity.(i) Non-cash investing and financingactivities in the notes.(j) Financing activity.(k) Investing activity.(l) Operating activity.18. Examples of non-cash transactions are: (1) issuance of shares for non-cash assets, (2) issuance ofshares to liquidate debt, (3) issuance of bonds or notes for non-cash assets, and (4) non-cashexchanges of property, plant, and equipment, and (5) refinancing of long-term debt.19. Cash flows from operating activitiesNet income .Adjustments to reconcile net income to net cashprovided by operating activities:Gain on redemption of bonds payable .Cash flows from financing activitiesRedemption of bonds payable .XXXX (120,000) (1,880,000)20. Arguments for the indirect or reconciliation method are:(a) By providing a reconciliation between net income and cash provided by operations, thedifferences are highlighted.(b) The direct method is nothing more than a cash basis income statement which will confuseand create uncertainty for financial statement users who are familiar with the accrual-basedincome statements.Copyright 2011 John Wiley & Sons, Inc.Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks23-7
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comQuestions Chapter 23 (Continued)(c) There is some question as to whether the direct method is cost/benefit-justified as thismethod would probably lead to additional preparation cost because the financial records arenot maintained on a cash basis.21. A worksheet is desirable because it allows the orderly accumulation and classification of data thatwill appear on the statement of cash flows. It is an optional but efficient device that aids in thepreparation of the statement of cash flows.22. As in U.S. GAAP, the statement of cash flows is a required statement for IFRS. In addition, the contentand presentation of an IFRS statement of cash flows is similar to one used for U.S. GAAP.However, the disclosure requirements related to the statement of cash flows are more extensiveunder U.S. GAAP.Other similarities include: (1) Companies preparing financial statements under IFRS mustprepare a statement of cash flows as an integral part; (2) Both IFRS and U.S. GAAP require thatthe statement of cash flows should have three major sections—operating, investing andfinancing—along with changes in cash and cash equivalents; (3) Similar to U.S. GAAP, the cashflow statement can be prepared using either the indirect or direct method under IFRS. In both U.S.and international settings, companies choose for the most part to use the indirect method forreporting net cash flows from operating activities.Notable differences are (1) IFRS encourages companies to disclose the aggregate amount ofcash flows that are attributable to the increase in operating capacity separately from those cashflows that are required to maintain operating capacity; (2) The definition of cash equivalents usedin IFRS is similar to that used in U.S. GAAP. A major difference is that in certain situations bankoverdrafts are considered part of cash and cash equivalents under IFRS (which is not the case inU.S. GAAP). Under U.S. GAAP, bank overdrafts are classified as financing activities; (3) IFRSrequires that non-cash investing and financing activities be excluded from the statement of cashflows. Instead, these non-cash activities should be reported elsewhere. This requirement is interpreted to mean that non-cash investing and financing activities should be disclosed in the notes tothe financial statements instead of in the financial statements. Under U.S. GAAP, companies maypresent this information in the cash flow statement. IFRS allows interest paid and received to beclassified as either operating or investing activities. U.S. GAAP classifies interest paid and receivedas an operating activity.23. The following table relates to the classification of interest, dividends, and taxes and indicatesrelative degree of choice inherent under IFRS. As some note, this increased degree of choice canlead to expanded disclosure under IFRS.ItemInterest paidInterest receivedDividends paidDividends receivedTaxes paid23-8U.S. opyright 2011 John Wiley & Sons, Inc.IFRSOperating or financingOperating or investingOperating or financingOperating or investingOperating—unless specific identificationwith financing or investingKieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comQuestions Chapter 23 (Continued)25. Presently, the FASB and the IASB are involved in a joint project on the presentation andorganization of information in the financial statements. The FASB favors presentation of operatingcash flows using the direct method only. However, the majority of IASB members express apreference for not requiring use of the direct method of reporting operating cash flows. So the twoBoards will have to resolve their differences in this area in order to issue a converged standard forthe statement of cash flows. U.S. GAAP rules related to cash flow reporting are less flexible thanIFRS, but this is not a major concern.Copyright 2011 John Wiley & Sons, Inc.Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks23-9
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comSOLUTIONS TO BRIEF EXERCISESBRIEF EXERCISE 23-1Cash flows from investing activitiesSale of land.Purchase of equipment .Purchase of equity investments .Net cash used by investing activities . 180,000(415,000)(59,000) (294,000)BRIEF EXERCISE 23-2Cash flows from financing activitiesIssuance of ordinary shares .Issuance of bonds payable .Payment of dividends.Purchase of treasury shares .Net cash provided by financing activities . 250,000510,000(350,000)(46,000) 364,000BRIEF EXERCISE 23-3(a)(b)(c)(d)(e)(f)23-10P-IAR-FAR-IR-I, DR-FP-FR-I, AP-FCopyright 2011 John Wiley & Sons, Inc.Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comBRIEF EXERCISE 23-4Cash flows from operating activitiesCash received from customers( 200,000 – 12,000) .Cash paymentsTo suppliers( 120,000 11,000 – 13,000) .For operating expenses( 50,000 – 21,000) .Net cash provided by operating activities . 188,000 118,00029,000147,000 41,000BRIEF EXERCISE 23-5Cash flows from operating activitiesNet income .Adjustments to reconcile net incometo net cash provided by operatingactivities:Depreciation expense .Increase in accounts payable .Increase in accounts receivable .Increase in inventory .Net cash provided by operating activities . 30,000 21,00013,000(12,000)(11,000)11,000 41,000BRIEF EXERCISE 23-6Sales .Add: Decrease in accounts receivable( 72,000 – 54,000) .Cash receipts from customers . 420,00018,000 438,000BRIEF EXERCISE 23-7Cost of goods sold .Add: Increase in inventory ( 113,000 – 95,000) .Purchases .Deduct: Increase in accounts payable( 69,000 – 61,000) .Cash payments to suppliers.Copyright 2011 John Wiley & Sons, Inc.Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks 500,00018,000518,0008,000 510,00023-11
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comBRIEF EXERCISE 23-8Net cash provided by operating activities .Net cash used by investing activities .Net cash provided by financing activities .Net increase in cash .Cash, 1/1/10 .Cash, 12/31/10 . 531,000(963,000)585,000153,000333,000 486,000BRIEF EXERCISE 23-9(a)(b)aCash flows from operating activitiesCash received from customers .Cash paid for expenses ( 60,000 – 1,840) .Net cash provided by operating activities .Cash flows from operating activitiesNet income .Increase in net accounts receivable( 26,960a – 18,800b) .Net cash provided by operating activities .( 29,000 – 2,040)b 90,00058,160 31,840 40,000(8,160) 31,840( 20,000 – 1,200)BRIEF EXERCISE 23-10Cash flows from operating activitiesNet income .Adjustments to reconcile net income to net cashprovided by operating activitiesDepreciation expense.Increase in accounts payable .Increase in accounts receivable.Increase in inventory .Net cash provided by operating activities .23-12Copyright 2011 John Wiley & Sons, Inc. 50,00017,000)12,300)(11,000)(7,400)10,900 60,900Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comBRIEF EXERCISE 23-11Cash flows from operating activitiesNet loss .Adjustments to reconcile net income (loss)to net cash provided by operating activitiesDepreciation expense .Increase in accounts receivable .Net cash provided by operating activities .( 70,000)81,000)(8,100)72,900 2,900BRIEF EXERCISE 23-12(a)Land .40,000Share Capital—Ordinary .Share Premium—Ordinary .(b)No effect(c)Non-cash Investing and Financing ActivitiesPurchase of land through issuance ofordinary shares .10,00030,000 40,000This is presented in the notes to the financial statements.BRIEF EXERCISE 23-13(a)(b)(c)(d)Operating—Net Income .317,000,000Retained Earnings .317,000,000Retained Earnings .120,000,000Financing—Cash Dividends.120,000,000Equipment .114,000,000Investing—Purchase of Equipment.114,000,000Investing—Sale of Equipment.10,000,000Accumulated Depreciation—Equipment .32,000,000Equipment .Operating—Gain on Sale ofEquipment .40,000,0002,000,000** 10,000,000 – ( 40,000,000 – 32,000,000)Copyright 2011 John Wiley & Sons, Inc.Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks23-13
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comSOLUTIONS TO EXERCISESEXERCISE 23-1 (10–15 ing—add to net income.Financing activity.Investing activity.Operating—add to net income.Non-cash investing and financing activity (presented in the notes).Financing activity.Operating—add to net income.Financing activity.Non-cash investing and financing activity (presented in the notes).Financing activity.Operating—deduct from net income.Investing activity.EXERCISE 23-2 (20–30 minutes)(a)Plant assets (cost) .Accumulated depreciation ([ 25,000 10] X 6) .Book value at date of sale.Sale proceeds .Loss on sale . 25,000)15,000)10,000)(5,300) 4,700)The loss on sale of plant assets is reported in the operating activitiessection of the statement of cash flows. It is added to net income toarrive at net cash provided by operating activities.The sale proceeds of 5,300 are reported in the investing activitiessection of the statement of cash flows as follows:Sale of plant assets .(b)Shown in the financing activities section of a statement of cashflows as follows:Sale of ordinary shares .23-14 5,300Copyright 2011 John Wiley & Sons, Inc. 330,000Kieso Intermediate: IFRS Edition, Solutions Manual facebook.com/groups/accounting.geeks
Visit Free Slides and Ebooks : http://downloadslide.blogspot.comEXERCISE 23-2 (Continued)(c)The writeoff of the uncollectible accounts receivable of 27,000 is notreported on the statement of cash flows. The writeoff reduces theAllowance for Doubtful Accounts balance and the Accounts Receivablebalance. It does not affect cash flows.Note to instructor: The change in net accounts receivable is sometimes used to compute an adjustment to net income under the indirectmethod.(d)The net loss of 50,000 should be reported in the operating activitiessection of the statement of cash flows. Depreciation of 22,000 isreported in the operating activities section of the statement of cashflows. The gain on sale of land also appears in the operating activitiessection of the statement of cash flows. The proceeds from the sale ofland of 39,000 are reported in the investing activities section of thestatement of cash flows. These four items might be reported as follows:Cash flows from operating activitiesNet loss .Adjustments to reconcile net incometo net cash used in operating activities*:Depreciation . 22,000Gain on sale of land . (9,000) (50,000)*Either net cash used or provided depending upon other adjustments.Given only the adjustments in (d), the ―net cash used‖ should beemployed.Cash flows from investing activitiesSale of land . 39,000(e)The purchase of the certificate of deposit is not reported in thestatement of cash flows. This instrument is considered a cashequivalent and therefore cash and cash equivalents have not changedas a result of this transaction.(f)Patent amortization of 20,000 is reported in the operating activitiessection of the statement of cash flows. It is added to net income inarriving at net cash provided by operating activities.Copyright 2011 John Wiley & Sons, Inc.Kieso Intermediate: IFR
Visit Free Slides and Ebooks : http://downloadslide.blogspot.com Copyright 2011 John Wiley & Sons, Inc. Kieso Intermediate: IFRS Edition, Solutions Manual 23-3 .
Topics General Information (slides 3-4) Resources and Help (slides 5-8) Eligibility and Enrollment Information (slides 9-14) Health Plan Options/Premiums/Costs (slides 15-23) Benefits Included with Health Plan (slides 24-30) Other Benefits/Premiums (slides 31-41) Enrolling in Benefits/Using ESS (slides 42-43) Other Important Information (slides 44-48)
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