This concept of cash that includes not only cash itself but also short-term, highly liquid investments.
What is "cash and cash equivalent" focus?
100
This indicates a firm's ability to cover total debt with the yearly operating cash flow.
What is Operating cash flow/total debt?
100
These are determined by analyzing all balance sheet accounts other than cash and cash equivalent accounts.
What is Cash inflows and outflows?
100
These 3 techniques may be used to prepare that statement of cash flows.
What is the visual, T-account, and worksheet methods?
100
This gives managers, equity analysts, commercial lenders, and investment bankers a thorough explanation of the changes that occurred in the firm's cash balances.
What is the statement of cash flows?
200
These are the 3 basic activities within cash flows.
What is Operating, Investing, and Financing activities?
200
This indicates a firm's ability to cover cash dividends with the yearly operating cash flow.
What is Operating cash flow/Cash dividends?
200
When preparing a statement of cash flows, this method can be used only when the financial info is not complicated.
What is the visual method?
200
Statement of cash flows must report all of these that affect cash flow.
What is transactions?
300
This financial statement has now been a required statement for over 20 years.
What is the statement of cash flows?
300
This indicates the funds flow per common share outstanding.
What is the operating cash flow per share?
300
the sale of land for cash does this to assets.
What is decreases it?
300
The direct approach presents cash provided by operations in either of these 2 terms.
What is receipts or payments?
300
The SFAS Exposure Draft went into affect in this year.
What is 1986?
400
Operating activities can be presented using these two methods.
What is the direct method and indirect method?
400
This is the formula for operating cash flow/total debt.
What is Operating cash flow/total debt?
400
These 3 activities indicate cash inflows.
What is decrease in assets, increases in liabilities, and increases in SH's Equity?
400
This method focuses on using financial info rather than preparing financial statements.
What is the visual method?
400
This has been considered a major downfall of the statement of cash flows.
What is the failure to require the direct method of presenting operating activities?
500
This encourages enterprises to use the direct method to present cash flows from operating activities.
What is SFAS No. 95?
500
This is the formula for operating cash flow/current maturities of long-term debt and current notes payable.
What is operating cash flow/current maturities of long-term debt and current notes payable?
500
Cash outflows are indicated by these account balance changes.
What is increases in assets, decreases in liabilities, and decreases in SH's Equity?
500
The t-account and worksheet methods are used when financial information is this.
What is complicated?
500
The statement of cash flows became a requirement in this year.