Statement of cash flows: introduction, cash flows from operating activities
Read our related Explanations: Financial Statements
Introduction to the main financial statements and accounting rules, balance sheet heading and sections, reporting of cash
Balance sheet: accounts receivable, estimated allowance for doubtful accounts, inventory cost flows (FIFO & LIFO)
Balance sheet: prepaid expenses; current assets; investments; property, plant and equipment
Balance sheet: property, plant and equipment (accumulated depreciation, book value)
Balance sheet: asset classifications (intangible assets, other assets)
Balance sheet: current liabilities (notes payable, accounts payable, accrued expenses, customer deposits)
Balance sheet: long-term liabilities, stockholders' equity
Balance sheet: working capital, current ratio, financial leverage, notes to financial statements, comparative balance sheets
Income statement: revenues, cost of goods sold, expenses, nonoperating items
Income statement: formats (multiple-step, single-step, comparative, amounts as % of net sales)
Connection between the income statement and balance sheet
Statement of cash flows: introduction, cash flows from operating activities
Statement of cash flows: cash flows from operating activities, cash flows from investing activities, cash flows from financing activities, quality of earnings
Statement of cash flows: free cash flow; statement of owner's equity
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