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Chapter 6: Statements of Financial Position, Cash Flows, and the Annual Report – Principles of Accounting Study Notes

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Classified Balance Sheet Components

  • Classified Balance Sheet Components
    06:38

Introduction to the Statement of Cash Flows

  • Statement of Cash Flows
    05:39
  • Introduction to the Statement of Cash Flows
    07:11

Operating Activities: Indirect Method

  • Indirect Method Summary
    08:54
  • Indirect Method (1)
    06:35
  • Indirect Method (3)
    07:11

Operating Activities: Direct Method

  • Direct Method: Cash Paid to Suppliers
    02:58
  • Direct Method: Cash Received from Customers
    03:14
  • Direct Method: Cash Paid for Operating Expenses
    02:51

Investing Activities

  • Investing Activities
    12:23
  • Investing Activities Summary
    08:04

Financing Activities

  • Financing Activities
    07:19
  • Financing Activities Summary
    05:50

Useful Information

  • Four Underlying Assumptions
    02:49
  • Enhancing Characteristics
    03:43
  • Principles of Financial Accounting
    04:50

Useful Information

  • Four Underlying Assumptions
    02:49
  • Enhancing Characteristics
    03:43
  • Principles of Financial Accounting
    04:50

Ratios: Working Capital and the Current Ratio

  • Ratios: Working Capital and the Current Ratio
    07:11

Ratios: Debt to Equity Ratio

  • Ratios: Debt to Equity Ratio
    02:44

Ratios: Return on Equity (ROE)

  • Ratios: Return on Equity (ROE)
    04:58

Ratios: Times Interest Earned (TIE)

  • Ratios: Times Interest Earned (TIE)
    03:44

Ratios: Debt to Asset Ratio

  • Ratios: Debt to Asset Ratio
    02:07