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1、Chapter7FundAnalysis,Cash-FlowAnalysis,andFinancialPlanningFundAnalysis,Cash-FlowAnalysis,andFinancialPlanningFlowofFunds(SourcesandUses)StatementAccountingStatementofCash-FlowsCash-FlowForecastingRangeofCash-FlowEstimatesForecastingFinancialStatementsFlowofFun
2、dsStatementHasbeenreplacedbythecashflowstatement(1989)inU.S.auditedannualreports.Asummaryofafirm’schangesinfinancialpositionfromoneperiodtoanother;itisalsocalledasourcesandusesoffundsstatementorastatementofchangesinfinancialposition.WhyExaminetheFlowofFundsStat
3、ementQUESTION?WhyshouldwebothertounderstandaFlowofFundsStatementthatisnolongerrequiredtoappearinU.S.auditedannualreports?WhyExaminetheFlowofFundsStatementIncludesimportantnoncashtransactionswhilethecashflowstatementdoesnot.Iseasytoprepareandoftenpreferredbymana
4、gersforanalysispurposesoverthemorecomplexcashflowstatementHelpsyoutobetterunderstandthecashflowstatement,especiallyifitispreparedundertheIndirectmethod.TheFlowofFundsStatement:FlowofFundsStatementAllofthefirm‘sinvestmentsandclaimsagainstthoseinvestments.Extends
5、beyondjusttransactionsinvolvingcash.Whatarefunds?SourcesandUsesStatementTheletterslabelingtheboxstandforUses,Sources,Assets,andLiabilities(broadlydefined).Thepluses(minuses)indicateincreases(decreases)inassetsorliabilities.AL-++-SUBWs’DeterminationofSourcesandU
6、ses$100-S410-S616+U5--9+U$1,140N/A930N/A(299)N/A$631+U50--223--$2,044CashandC.E.$90Acct.Rec.394Inventories696PrepaidExp5AccumTaxPrepay10CurrentAssets$1,195FixedAssets(@Cost)1030Less:Acc.Depr.(329)NetFix.Assets$701Investment,LT50OtherAssets,LT223TotalAssets$2,16
7、9Assets19X319X2+/-S/UBWs’DeterminationofSourcesandUses$100$10S41016S61680U5--91U$1,140N/A930N/A(299)N/A$63170U50--223--$2,044CashandC.E.$90Acct.Rec.394Inventories696PrepaidExp5AccumTaxPrepay10CurrentAssets$1,195FixedAssets(@Cost)1030Less:Acc.Depr.(329)NetFix.As
8、sets$701Investment,LT50OtherAssets,LT223TotalAssets$2,169Assets19X319X2+/-S/UBWs’DeterminationofSourcesandUses$295-U94--16--100--$505N/A453+S200--729--157+S$1086N/A$2,044Not
