منهج جليم 2009   CIA   جميع الاجزاء مع بعض الاسئلة و قريبا برنامج الاسئلة لوجه الله تعالى تفضلوا   uploads/1364/CIA_Part__1.rar   uploads/1364/CIA_Part__2.rar   uploads/1364/CIA_Part__3.rar   uploads/1364/CIA_Part__4.rar       ادعولي بالمغفرة و للمسلمين و ادعولي بالنجاح و التوفيق و بالتوفيق اجمعين 

March 5, 2010

What is the purpose of the cash flow statement?

The purpose of the cash flow statement or statement of cash flows is to provide information about a company’s gross receipts and gross payments for a specified period of time.
The gross receipts and gross payments will be reported in the cash flow statement according to one of the following classifications: operating activities, investing activities, and financing activities. The net change from these three classifications should equal the change in a company’s cash and cash equivalents during the reporting period. For instance, the cash flow statement for the calendar year 2010 will report the causes of the change in a company’s cash and cash equivalents between its balance sheets of December 31, 2009 and December 31, 2010.
In addition to the cash amounts being reported as operating, investing, and financing activities, the cash flow statement must disclose other information, including the amount of interest paid, the amount of income taxes paid, and any significant investing and financing activities which did not require the use of cash.
The statement of cash flows is to be distributed along with a company’s income statement and balance sheet.
Learn more about the Cash Flow Statement.

What is included in cash and cash equivalents?

The term cash and cash equivalents includes: currency, coins, checks received but not yet deposited, checking accounts, petty cash, savings accounts, money market accounts, and short-term, highly liquid investments with a maturity of three months or less at the time of purchase such as U.S. treasury bills and commercial paper. The items included as cash and cash equivalents must also be unrestricted.
The amount of cash and cash equivalents will be reported on the balance sheet as the first item in the listing of current assets. The change in the amount of cash and cash equivalents during an accounting period is explained by the statement of cash flows.

The solar powered aircraft, the Sunseeker II will fly over Europe following its featured presentation at the e-flight expo(April 2-5)). The tour will be the largest journey for the Sunseeker since 1990, when its predecessor, Sunseeker I, crossed the United States in 21 flights, with 121 hours in the air. The new Sunseeker II has improved for better performance, including wing modifications, an increase in surface area for solar cells, more powerful motor and new lithium polymer batteries. The tour will cover 8 countries: Germany, Switzerland, Austria, Hungary, Slovenia, Italy, France and Spain. Designed by aircraft mastermind Eric Raymond.

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