What are restrictions on retained earnings and where the information reported?

What is a statement of cash flows?

What is the purpose of the statement of cash flows?

Which basis of accounting is linked to the statement of cash flows?

Be able to identify all the sections in the statement of cash flows.

Which accounts do operating activities primarily affect?

Which one accounts would be added, which subtracted?

What are non-cash investing and financing activities?

Which accounts do financing activities primarily affect?

Which accounts do investing activities primarily affect?

Which accounts might be listed in non-cash investing and financing activities?

What is the indirect method?

What is free cash flow?

Formula: Cash flows from operations capital expenditures debt repayments = Free cash flows

What does financial analysis involve?

Who uses financial information?

What are the building blocks of financial statement analysis?

What is liquidity?

What is solvency?

What is profitability?

How do industry standards affect financial statement analysis?

What are the general standards (rule-of-thumb) for financial analysis?

What are 3 most common tools of financial analysis?

What is horizontal analysis?

What is vertical analysis?

What is ratio analysis?

What is information is on the financial statement report?

What is a financial analysis report

What is an analysis overview?

What is an executive summary?

What are comparative statements?