Intermediate Accounting/ Cash Flow 1

Ken Boyd, owner of St. Louis Test Preparation (www.stltest.net) presents part 1 of his course on Understanding Intermediate Accounting. Boyd points out that students can have success with Intermediate Accounting concepts by making connections to actual examples from business. As a former CPA, College Accounting professor and Auditor, Ken has a wealth of experience to bring to the subject.

Category:

Education

Tags:

• Intermediate Accounting
• Statement of cash flows
• liquidity
• solvency
• CPA Exam
• accounting tutor
• CPA tutor
• finance tutor

[sloco100]

i wish you are my lecturer, not like the lecturer in here in australia.

so unmotivating

[PAULA4181]

Cash flow from investing activities:

Sale of plant asset, land or equipment

Purchase of equipment, land or plant

Cash flow from financing activities:

Payment of cash dividend

Issuance of common/Original stocks

Redemption of bonds(if done with cash).

Now add operating, investing, financing activity totals to the net income

Then add cash at beginning of year.

Want to learn more...GO TO COLLEGE... Take care

[PAULA4181]

I study accounting and I am in my third year at my college... So, let me make it easy on you. Company name at the top of page Statement of Cash Flows Date Cash flows from operation activities Net Income: Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense, Amortization of intangibles, Gain on sale of plant asset, land, equipment etc... Increase/decrease in accounts receivable, Inventory, accounts payable To be continued

[boostninjer]

sorry nigg. according to SFAF #95 receipts of interest and dividends are categorized under operating activities for expediency, though they actually constitute as investing activities.

[roseypinkheartsftw]

great review videos!

[meashy11]

Thank you for the video very helpful