Cash Flow Statement Structure and Linkag

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Question

How does debt issuance affect both the cash flow statement and the balance sheet?

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Answer

It increases cash in CFF and increases long-term liabilities.

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Question

What working-capital memory rule helps predict CFO adjustments?

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Answer

Current assets move opposite CFO; current liabilities move with CFO.

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Question

What is the key cash flow identity linking the three sections to the cash balance?

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Answer

Beginning Cash Ending Cash.

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Question

Under the indirect method, what is the starting point for calculating CFO?

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Answer

Net income.

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