Accounting cash flow for financing activities (cash flow statement) basic overview, cash flow involving liabilities & stockholders equity (determine the change in cash), note that investments in stocks & bonds as AFS & HTM are held as assets & are investing activities & are not included in financing activities, the financing activity includes (1) long term liabilities (as debt) such as bonds payable, here you look at bonds issued vs bonds redeemed & interest payable on the bonds to determine if cash is provided or used, (2) (contributed capital) for stocks issued for cash vs stocks exchanged for investment in another company or for an asset (noncash exchange), must consider treasury stock buyback, (3) (earned capital), cash is concerned with dividends declared as a reduction to retained earnings, dividends declared as dividends payable vs a reduction to dividends payable which affects cash, discussion overview of cash flow by Allen Mursau
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Duration: 11m 58s
Rating: 5