• Wrong document? Swap it for free
  • Written by students who passed
  • Immediately available after payment
  • Read online or as PDF
  • 4.6 TrustPilot
0
Sell
Where do you study
Your language
Start selling Create your account
  • Erasmus Universiteit Rotterdam (EUR)
  • FEB12007X (FEB12007X)
To add items to your wishlist, you must be logged in
Document preview thumbnail
Preview 4 out of 65 pages
Class notes

Study Notes Cash Flow Statement | FEB12007X | EUR | 2025/26

0.0
(0 reviews)
- sold
65 pages
2025/2026 Written for academic year
Institution
Erasmus Universiteit Rotterdam (EUR)
Course
FEB12007X (FEB12007X)
Document preview thumbnail
Preview 4 out of 65 pages

Study notes to ACE the Intermediate Accounting course at Erasmus University Rotterdam. The notes cover lectures, examples, quizzes and exam knowledge (basically everything you need to know to get a good grade)

Content preview

of cash flow
Types

,Preparing cash flow statement



cash flow
.
1
Determine
change in




.
2 Determine net CFO


↳ Direct method CFO Cash revenue cash expenses same

3
-


: =




↳ Indirect method : CFO NI +
cash cash results
exp-non
= non rea
↓

3
. Determine CFI CFF AR
a e
g
.
:




2 of PPE sale
Gain/loss Adjust NI for
3
parts : on sale

sales
gain/loss and
proceed
allocate sales


proceed into CFI


Indirect method


Example Dividend = $14 , 000

, cash flow
1
.

Change in =
$49 ,
000


2 Net CF0 = 34, 000 +
5000 -

36 , 000 =
$3 ,
000


CFI asset
3 = 0 (No
long term


CFF = 60
,
000 -
14 ,
000 =
$46 ,
000




Result : Cash flow statement

, Example Net income = 134, 000




11 000 Ndep
2 Nash
>
- Net =
,

=




>
- Net = 10 000 ,


↓ AR
>
- Net = -10
, 0003 = + cash


60003 prepard
>
-
Net =
+

= ↓ cash




>
- Change = 0




>
-
Net = -35 , 000


↑ AP = ↑ cash




cash flow 37 000 49 000 -12 , 000
1
Change
-



in = =
, ,




2 CF0 = 134 , 000 + 11 , 000 +
10 000 + 10 , 000 -


6000 + 35, 000 = 194 ,
000
,




3 CFI =
-70 , 000 -


200 , 000
-


68 ,
000 =
-


338 , 000

CFF = 150, 000 -


18 , 000 = 132 , 000




① Look at the change
CFO direct/indirect method not CFI CFF
Only uses &
,

Document information

Study
International Bachelor Economics & Business Economics
Uploaded on
July 22, 2026
Number of pages
65
Written in
2025/2026
Type
Class notes
Professor(s)
Nico lehmann
Contains
All classes
Report Copyright Violation
$10.44
Wrong document? Swap it for free Within 14 days of purchase and before downloading, you can choose a different document. You can simply spend the amount again.
Written by students who passed
Immediately available after payment
Read online or as PDF
Seller avatar
tinanguyen5
Sold
0
Followers
0
Items
2
Last sold
-

Browse related subjects

Subjects

  • cash flow statement
  • feb12007x
  • operating activities
  • investing activities
  • financing activities
  • indirect method
  • direct method
  • corporate finance
  • financial statements
  • erasmus university rotterdam

Why students choose Stuvia

Created by fellow students, verified by reviews

Quality you can trust: written by students who passed their tests and reviewed by others who've used these notes.

Didn't get what you expected? Choose another document

No worries! You can instantly pick a different document that better fits what you're looking for.

Pay as you like, start learning right away

No subscription, no commitments. Pay the way you're used to via credit card and download your PDF document instantly.

Student with book image

“Bought, downloaded, and aced it. It really can be that simple.”

Alisha Student

Working on your references?

Create accurate citations in APA, MLA and Harvard with our free citation generator.

Learn more Create citation
Working on your references?

Frequently asked questions