Statement of cash flows

Textbook (chapter)

Byrne, Suzanne. 2005. "Statement of cash flows." Accounting: business reporting for decision making. Milton, Queensland. John Wiley & Sons.
Chapter Title

Statement of cash flows

Book Chapter CategoryTextbook (chapter)
ERA Publisher ID2349
Book TitleAccounting: business reporting for decision making
Authors
AuthorByrne, Suzanne
Year2005
PublisherJohn Wiley & Sons
Place of PublicationMilton, Queensland
ISBN0470804734
Abstract

This chapter introduces the statement of cash flows. Previous chapters presented the statement of financial performance and the statement of financial position. All three statements comprise a set of ‘general purpose financial reports’. The statement of cash flows is very useful for users of financial reports as it identifies the cash inflows and cash outflows of an entity over a reporting period.

The chapter outlines the purpose of the statement of cash flows, its relationship to the statements of financial performance and financial position and its general format. Also discussed is the preparation and interpretation of the statement of cash flows.

Keywordsstatement of cash flows
ANZSRC Field of Research 2020350103. Financial accounting
Byline AffiliationsSchool of Accounting, Economics and Finance
Permalink -

https://research.usq.edu.au/item/9z4v4/statement-of-cash-flows

Log in to edit
  • 443
    total views
  • 8
    total downloads
  • 0
    views this month
  • 0
    downloads this month

Export as

Related outputs

The effectiveness of nudging key learning resources to support online engagement in higher education courses
Brown, Alice, Lawrence, Jill, Alexsen, Megan, Redmond, Petrea, Turner, Joanna, Maloney, Suzanne and Galligan, Linda. 2024. "The effectiveness of nudging key learning resources to support online engagement in higher education courses." Distance Education. 45 (1), pp. 83-102. https://doi.org/10.1080/01587919.2024.2303491
Defining and exploring online engagement fatigue in a university context
Maloney, Suzanne, Axelsen, Megan, Stone, Cathy, Galligan, Linda, Redmond, Petrea, Brown, Alice, Turner, Joanna and Lawrence, Jill. 2023. "Defining and exploring online engagement fatigue in a university context." Computers and Education Open. 4.
Student Perceptions of Online Engagement
Redmond, Petrea, Alexsen, Megan, Maloney, Suzanne, Turner, Joanna, Brown, Alice, Basson, Marita, Galligan, Linda, Lawrence, Jill and Henderson, Robyn. 2023. "Student Perceptions of Online Engagement." Online Learning Journal. 27 (1), pp. 383-403. https://doi.org/10.24059/olj.v27i1.3320
The creation of a nudging protocol to support online student engagement in higher education
Brown, Alice, Lawrence, Jill, Basson, Marita, Axelsen, Megan, Redmond, Petrea, Turner, Joanna, Maloney, Suzanne and Galligan, Linda. 2023. "The creation of a nudging protocol to support online student engagement in higher education." Active Learning in Higher Education. 24 (3), pp. 257-271. https://doi.org/10.1177/14697874211039077
Gender differences in retirement transition goals and barriers: a case study in the university sector
Maloney, Suzanne. 2022. "Gender differences in retirement transition goals and barriers: a case study in the university sector." Labour and Industry: a journal of the social and economic relations of work. 32 (1), pp. 93-115. https://doi.org/10.1080/10301763.2022.2034089
Using LMS Log Data to Explore Student Engagement with Coursework Videos
Maloney, Suzanne, Axelsen, Megan, Galligan, Linda, Turner, Joanna, Redmond, Petrea, Brown, Alice, Basson, Marita and Lawrence, Jill. 2022. "Using LMS Log Data to Explore Student Engagement with Coursework Videos." Online Learning Journal. 26 (4), pp. 399-423. https://doi.org/10.24059/olj.v26i4.2998
Does Course Specific Nudging Enhance Student Engagement, Experience and Success?: A Data-Driven Longitudinal Tale
Lawrence, Jill, Brown, Alice, Redmond, Petrea, Maloney, Suzanne, Basson, Marita, Galligan, Linda and Turner, Joanna. 2021. "Does Course Specific Nudging Enhance Student Engagement, Experience and Success?: A Data-Driven Longitudinal Tale." Student Success. 12 (2), pp. 28-37. https://doi.org/10.5204/ssj.1914
The governance and management of child care centres
Maloney, Suzanne E.. 2016. "The governance and management of child care centres." Journal of Management Sciences. 3 (2), pp. 123-140. https://doi.org/10.20547/jms.2014.1603203
The business environment, ethics and corporate governance
Byrne, Suzanne. 2005. "The business environment, ethics and corporate governance." Accounting: business reporting for decision making. Milton, Queensland. John Wiley & Sons.
Forge Group Ltd case study (A): the revealing nature of numbers
Maloney, Suzanne. 2015. "Forge Group Ltd case study (A): the revealing nature of numbers." IMA Educational Case Journal. 8 (1).
Forge Group Ltd case study (B): director duties, management compensation and ownership, risk, and ethics
Maloney, Suzanne. 2015. "Forge Group Ltd case study (B): director duties, management compensation and ownership, risk, and ethics." IMA Educational Case Journal. 8 (1).
Performance measurement
Maloney, Suzanne. 2014. "Performance measurement." Birt, Jacqueline, Chalmers, Kerryn, Byrne, Suzanne, Maloney, Suzanne, Brooks, Albie and Oliver, Judy (ed.) Accounting: business reporting for decision making, 5th ed.. Brisbane, Australia. John Wiley & Sons. pp. 608-652
Statement of cash flows
Maloney, Suzanne. 2014. "Statement of cash flows." Birt, Jacqueline, Chalmers, Kerryn, Byrne, Suzanne, Maloney, Suzanne, Brooks, Albie and Oliver, Judy (ed.) Accounting: business reporting for decision making, 5th ed.. Brisbane, Australia. John Wiley & Sons. pp. 268-331
Business sustainability
Maloney, Suzanne. 2014. "Business sustainability." Birt, Jacqueline, Chalmers, Kerryn, Byrne, Suzanne, Maloney, Suzanne, Brooks, Albie and Oliver, Judy (ed.) Accounting: business reporting for decision making, 5th ed.. Brisbane, Australia. John Wiley & Sons. pp. 40-75
Uses and perspectives of social media by accounting academics
Maloney, Suzanne. 2014. "Uses and perspectives of social media by accounting academics." Chova, L. Gomez, Martinez, A. Lopez and Torres, I. Candel (ed.) 7th International Conference of Education, Research and Innovation (ICERI 2014). Seville, Spain 17 - 19 Nov 2014 Seville, Spain.
The use and benefits of a take home exam in accounting education
Maloney, Suzanne. 2014. "The use and benefits of a take home exam in accounting education." Chova, L. Gomez, Martinez, A. Lopez and Torres, I. Candel (ed.) 7th International Conference of Education, Research and Innovation (ICERI 2014). Seville, Spain 17 - 19 Nov 2014 Seville, Spain.
Statement of cash flows
Byrne, Suzanne. 2010. "Statement of cash flows." Accounting: business reporting for decision making, 3rd ed.. Brisbane, Australia. John Wiley & Sons. pp. 244-301
Ethics and corporate governance
Byrne, Suzanne. 2010. "Ethics and corporate governance ." Accounting: business reporting for decision making, 3rd ed.. Brisbane, Australia. John Wiley & Sons. pp. 72-106
Accounting: business reporting for decision making, 3rd ed.
Birt, Jacqueline, Chalmers, Keryn, Byrne, Suzanne, Brooks, Albie and Oliver, Judy. 2010. Accounting: business reporting for decision making, 3rd ed. Brisbane, Australia. John Wiley & Sons.
Performance measurement
Byrne, Suzanne. 2010. "Performance measurement." Birt, Jacqueline, Chalmers, Keryn, Byrne, Suzanne, Brooks, Albie and Oliver, Judy (ed.) Accounting: business reporting for decision making, 3rd ed.. Brisbane, Australia. John Wiley & Sons. pp. 534-574
Performance measurement
Birt, Jacqueline, Chalmers, Keryn, Byrne, Suzanne, Brooks, Albie and Oliver, Judy. 2012. "Performance measurement." Accounting: business reporting for decision making, 4th ed.. Brisbane, Australia. John Wiley & Sons. pp. 560-606
Statement of cash flows
Birt, Jacqueline, Chalmers, Keryn, Byrne, Suzanne, Brooks, Albie and Oliver, Judy. 2012. "Statement of cash flows ." Accounting: Business reporting for decision making, 4th ed.. Brisbane, Australia. John Wiley & Sons. pp. 253-311
Business sustainability
Birt, Jacqueline, Chalmers, Keryn, Byrne, Suzanne, Brooks, Albie and Oliver, Judy. 2012. "Business sustainability ." Accounting: business reporting for decision making, 4th ed.. Brisbane, Australia. John Wiley & Sons. pp. 39-72
What determines ABC success in mature sites?
Byrne, Suzanne. 2011. "What determines ABC success in mature sites?" Journal of Accounting and Organisational Change. 7 (3), pp. 259-277. https://doi.org/10.1108/18325911111164204
Manager's degree of JIT involvement, locus of control and managerial performance
Byrne, Suzanne and Costin, Melanie. 2009. "Manager's degree of JIT involvement, locus of control and managerial performance." 23rd Australian and New Zealand Academy of Management Conference (ANZAM 2009). Melbourne, Australia 01 - 04 Dec 2009 Melbourne, Australia.
Governance and management interaction in a child care setting
Byrne, Suzanne. 2009. "Governance and management interaction in a child care setting." Beaumont, Nicholas (ed.) 23rd Australian and New Zealand Academy of Management Conference (ANZAM 2009). Melbourne, Australia 01 - 04 Dec 2009 Melbourne, Australia.
The workload model: theory into practice
Byrne, Suzanne. 2009. "The workload model: theory into practice." Critical Perspectives on Accounting. 20 (8), pp. 957-958. https://doi.org/10.1016/j.cpa.2009.03.004
Is ABC adoption a success in Australia?
Byrne, Suzanne, Stower, Erle and Torry, Paula. 2009. "Is ABC adoption a success in Australia?" Journal of Applied Management Accounting Research. 7 (1), pp. 37-51.
Activity based costing implementation success in Australia
Byrne, Suzanne, Stower, Erle and Torry, Paula. 2007. "Activity based costing implementation success in Australia." Chapman, Ross (ed.) 21st Australian and New Zealand Academy of Management Conference (ANZAM 2007). Sydney, Australia 04 - 07 Dec 2007 Australia.
Accounting: business reporting for decision making
Birt, Jacqueline, Chalmers, Keryn, Beal, Diana, Brooks, Albie, Byrne, Suzanne and Oliver, Judy. 2008. Accounting: business reporting for decision making. Brisbane, Australia. John Wiley & Sons.
Does individual locus of control matter in a JIT environment?
Byrne, Suzanne. 2011. "Does individual locus of control matter in a JIT environment?" Journal of Applied Management Accounting Research. 9 (1), pp. 37-57.
A small business portrait of tax, employment and business risk
Byrne, Suzanne. 2003. "A small business portrait of tax, employment and business risk." 48th ICSB World Conference. Belfast, Ireland 15 - 18 Jun 2003 Washington, USA.
To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting
Byrne, Suzanne and Damon, Fiona. 2008. "To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting." The British Accounting Review. 40 (3), pp. 207-227. https://doi.org/10.1016/j.bar.2008.04.001