Lectures
- 1. Overview and Introduction
- 2. Principles of Accrual Accounting
- 3. Elements of an Annual Report and Financial Ratios
- 4. Revenue Recognition and Accounts Receivable
- 5. Revenue Recognition
- 6. Accounting for Inventory and COGS
- 7. The Matching Principle and Long-lived Assets
- 8. Matching Principle: Property, Plant, and Equipment
- 9. The Statement of Cash Flow
- 10. Accounting for Taxes
- 11. Marketable Securities and Valuation Adjustments
- 12. Current Liabilities and Contingencies
- 13. Long-Term Debt
- 14. Debt and Valuation
- 15. Leases
- 16. Stockholders' Equity
- 17. Acquisitions
Financial Accounting - Lecture 9
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Lecture 9 - The Statement of Cash Flow
Objectives: 1. Understand the purpose of the SCF. 2. Distinguish between the three sections of the SCF. 3. Understand the differences between the direct and the indirect SCF. 4. Understand how to derive the indirect SCF from the Income Statement and the Balance Sheet.
Prof. Richard Frankel, Prof. George Plesko, Prof. Kin Lo
15.515 Financial Accounting, Fall 2003 (Massachusetts Institute of Technology: MIT OpenCourseWare) http://ocw.mit.edu Date accessed: 2009-04-30 License: Creative Commons BY-NC-SA |
Lecture Material
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Supplementary lecture material is listed below.1. Note on Cash Flow Statements, with examples
2. Preparing the Statement of Cash Flows
XYZ Company: An Exercise for Preparing the Statement of Cash Flows using the Direct and Indirect Methods
