Libby5ce_CheckFigures_Ch05

Financial Accounting, 5ce, Libby, Libby, Short, Kanaan, Gowing

? 2014 McGraw-Hill Ryerson Limited. All rights reserved. 5-1

Checklist of Key Figures

Chapter 5: Reporting and Interpreting Cash Flows

Exercises E5–1 No check figure E5–2

No check figure E5–3 No check figure E5–4

No check figure E5–5 Req. 1: Cash flow from operating activities = $19,200 E5–6

No check figure E5–7 No check figure E5–8

Req. 1: Cash flow from operating activities = $9,837 E5–9 Req. 1: Cash flows used for investing activities = $(122,282) E5–10 Req. 1: Cash flows used for financing activities = $(224.7) E5–11

No check figure E5–12 No check figure E5–13

Req. 1: Cash flow from operating activities = $34,000 E5–14 Req. 1: Cash received, Year 2 = $12,163 E5–15

No check figure E5–16 Req. 2: Net increase in cash = $29,000 E5–17

Req. 1: Cash flows from operating activities = $27,673

Problems P5–1

Req. 3: Net cash flow from operating activities = $63 Req. 4: Quality of earnings ratio = 2.25 P5–2

Req. 1: Net cash flow from operating activities = $53,000 Sale of machinery = $11,000 P5–3

Req. 1: Net cash flow from operating activities = $80,000 Net cash flow from financing activities = $46,000 P5–4

Req. 1: Net cash flow provided by operating activities = $113,647 P5–5 Req. 1 (b) Cash flow used for operating activities = $(3);

Req. 3 (c) Free cash flow = –$27 P5–6 Req. 1: Net cash used for operating activities = $(3) P5–7

Req. 3: Net cash flow from operating activities = $63 P5–8 Req. 7: Net cash flow from operating activities = $53,000

Alternate Problems AP5–1 Req. 3: Net cash flow from operating activities = $148 AP5–2 Req. 1: Net cash flow from operating activities = $11,000 AP5–3 Req. 1: Net cash flow from operating activities = $559,500; Cash received for sale of property and equipment = $14,000; Req. 3: (c) Free cash flow = –$60,500 AP5–4 Req. 1: Net cash flow from operating activities = $2,079

AP5–5 Req. 1: Net cash flow from operating activities = $5,800 Net cash flow used for investing activities = $(35,600) AP5–6 Req. 1: Cash paid to suppliers = $616,100

AP5–7 Req. 3: Net cash flow from operating activities = $148 AP5–8 Req. 1: Net cash flow from operating activities = $11,000

Financial Accounting, 5ce, Libby, Libby, Short, Kanaan, Gowing

? 2014 McGraw-Hill Ryerson Limited. All rights reserved. 5-2 Cases and Projects CP5–1

Req. 5: Free cash flow = $1.1 million CP5–2 Req. 3: Free cash flow = $358.7 CP5–3

Req.1: Quality of earnings ratio, RONA = 6.57 Req. 3: Capital expenditures ratio, Canadian Tire = 2.59 CP5–4 Req. 4: Free cash flow, 2011 = –$19,626

CP5–5 No check figure CP5–6 No check figure

CP5–7 No check figure