Learning Module 4: Analyzing Statements of Cash Flows I
FINANCIAL STATEMENT ANALYSIS
testing
Ending Cash
\(\substack{\text{Ending}\\\text{cash}} =\) \(\substack{\text{Beginning}\\\text{cash}}\) \(+ \substack{\text{Cash flow}\\\text{from operating}\\\text{activities}}\) \(+ \substack{\text{Cash flow}\\\text{from investing}\\\text{activities}}\) \(+ \substack{\text{Cash flow}\\\text{from financing}\\\text{activities}}\)
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### Ending Cash
$\substack{\text{Ending}\\\text{cash}} =$
$\substack{\text{Beginning}\\\text{cash}}$
$+ \substack{\text{Cash flow}\\\text{from operating}\\\text{activities}}$
$+ \substack{\text{Cash flow}\\\text{from investing}\\\text{activities}}$
$+ \substack{\text{Cash flow}\\\text{from financing}\\\text{activities}}$Ending Retained Earnings
\(\substack{\text{Ending retained}\\\text{earnings}} =\) \(\substack{\text{Beginning retained}\\\text{earnings}}\) \(+ \substack{\text{Net}\\\text{income}}\) \(- \text{Dividends}\)
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### Ending Retained Earnings
$\substack{\text{Ending retained}\\\text{earnings}} =$
$\substack{\text{Beginning retained}\\\text{earnings}}$
$+ \substack{\text{Net}\\\text{income}}$
$- \text{Dividends}$Ending Accounts Receivable
\(\substack{\text{Ending accounts}\\\text{receivable}} =\) \(\substack{\text{Beginning accounts}\\\text{receivable}}\) \(+ \text{Revenue}\) \(- \substack{\text{Cash collected}\\\text{from customers}}\)
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### Ending Accounts Receivable
$\substack{\text{Ending accounts}\\\text{receivable}} =$
$\substack{\text{Beginning accounts}\\\text{receivable}}$
$+ \text{Revenue}$
$- \substack{\text{Cash collected}\\\text{from customers}}$Ending Inventory
\(\substack{\text{Ending}\\\text{inventory}} =\) \(\substack{\text{Beginning}\\\text{inventory}}\) \(+ \text{Purchases}\) \(- \substack{\text{Cost of}\\\text{goods sold}}\)
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### Ending Inventory
$\substack{\text{Ending}\\\text{inventory}} =$
$\substack{\text{Beginning}\\\text{inventory}}$
$+ \text{Purchases}$
$- \substack{\text{Cost of}\\\text{goods sold}}$Ending Accounts Payable
\(\substack{\text{Ending accounts}\\\text{payable}} =\) \(\substack{\text{Beginning accounts}\\\text{payable}}\) \(+ \text{Purchases}\) \(- \substack{\text{Cash paid}\\\text{to suppliers}}\)
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### Ending Accounts Payable
$\substack{\text{Ending accounts}\\\text{payable}} =$
$\substack{\text{Beginning accounts}\\\text{payable}}$
$+ \text{Purchases}$
$- \substack{\text{Cash paid}\\\text{to suppliers}}$Ending Salary and Wages Payable
\(\substack{\text{Ending Salary and}\\\text{wages payable}} =\) \(\substack{\text{Beginning Salary and}\\\text{wages payable}}\) \(+ \substack{\text{Salary and}\\\text{wages expense}}\) \(- \substack{\text{Cash paid}\\\text{to employees}}\)
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### Ending Salary and Wages Payable
$\substack{\text{Ending Salary and}\\\text{wages payable}} =$
$\substack{\text{Beginning Salary and}\\\text{wages payable}}$
$+ \substack{\text{Salary and}\\\text{wages expense}}$
$- \substack{\text{Cash paid}\\\text{to employees}}$Ending Interest Payable
\(\substack{\text{Ending interest}\\\text{payable}} =\) \(\substack{\text{Beginning interest}\\\text{payable}}\) \(+ \substack{\text{Interest}\\\text{expense}}\) \(- \substack{\text{Cash paid}\\\text{for interest}}\)
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### Ending Interest Payable
$\substack{\text{Ending interest}\\\text{payable}} =$
$\substack{\text{Beginning interest}\\\text{payable}}$
$+ \substack{\text{Interest}\\\text{expense}}$
$- \substack{\text{Cash paid}\\\text{for interest}}$Dividends Paid
\(\substack{\text{Dividends}\\\text{paid}} =\) \(\substack{\text{Beginning retained}\\\text{earnings}}\) \(+ \substack{\text{Net}\\\text{income}}\) \(- \substack{\text{ending balance of}\\\text{retained earnings}}\)
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### Dividends Paid
$\substack{\text{Dividends}\\\text{paid}} =$
$\substack{\text{Beginning retained}\\\text{earnings}}$
$+ \substack{\text{Net}\\\text{income}}$
$- \substack{\text{ending balance of}\\\text{retained earnings}}$