CONTENTS xxxiii Using a Spreadsheet 1256 Income Statement Accounts 1258 Balance Sheet Accounts 1265 Concept Review Exercise: Comprehensive Review 1274 Part C: Preparing the SCF: Indirect Method of Reporting Cash Flows from Operating Activities 1277 Getting There through the Back Door 1277 Components of Net Income That Do Not Increase or Decrease Cash 1278 Components of Net Income That Do Increase or Decrease Cash 1278 Comparison with the Direct Method 1279 Reconciliation of Net Income to Cash Flows from Operating Activities 1281 Decision Makers’ Perspective—Cash Flow Ratios 1282 Appendix 21A: Spreadsheet for the Indirect Method 1284 Appendix 21B: The T-Account Method of Preparing the Statement of Cash Flows 1288 21 C H A P T E R The Statement of Cash Flows Revisited 1242 Part A: The Content and Value of The Statement of Cash Flows 1243 Decision Makers’ Perspective—Usefulness of Cash Flow Information 1243 Cash Inflows and Outflows 1244 Role of the Statement of Cash Flows 1245 The Importance of Cash Flows in an Economic Decline 1246 Cash and Cash Equivalents 1247 Primary Elements of the Statement of Cash Flows 1248 Preparation of the Statement of Cash Flows 1253 Part B: Preparing the SCF: Direct Method of Reporting Cash Flows from Operating Activities 1256 Appendix A: Derivatives A-1 Appendix B: PetSmart Annual Report (selected pages) B-0 Appendix C: IFRS Comprehensive Case C-0 Glossary G-1 Photo Credits CR-1 Index I-0 Present and Future Value Tables P-1
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