18. Cash-Generating Efficiency (CGE) (cont’d) 2. Cash Flows to Sales 3. Cash Flows to Assets Shows how much of net sales actually results in cash inflows Shows how much cash is being generated by operations for each dollar of assets
27. Adjustments to Gains and Losses 90,000 -0- 90,000 12,000 102,000 Gain on Sale - Investments Investments Cash
28. Adjustments to Gains and Losses 90,000 -0- 90,000 12,000 102,000 Gain on Sale - Investments Investments Cash
29. Adjustments to Gains and Losses 10,000 -0- 10,000 3,000 2,000 -0- 2,000 5,000 Loss on Sale of Plant Assets Accum. Dep. Plant Assets Plant Assets Cash
30. Adjustments to Gains and Losses 10,000 -0- 10,000 3,000 2,000 -0- 2,000 5,000 Loss on Sale of Plant Assets Accum. Dep. Plant Assets Plant Assets Cash
31.
32.
33. Adjustments to Changes in Current Assets 706,000 47,000 55,000 698,000 706,000 698,000 Sales Accounts Receivable Cash
34. Adjustments to Changes in Current Assets 706,000 47,000 55,000 698,000 706,000 698,000 Sales Accounts Receivable Cash
54. Accounting for Investments 78,000 115,000 127,000 90,000 102,000 78,000 12,000 Gain on Sale - Investments Investments Cash
55.
56. Accounting for Plant Assets 120,000 715,000 505,000 120,000 10,000 103,000 68,000 2,000 5,000 8,000 37,000 Loss on Sale Plant Assets Accum. Dep. Plant Assets Plant Assets Cash
57. Accounting for Plant Assets 120,000 505,000 120,000 10,000 68,000 2,000 5,000 ??? 8,000 All items affecting the Plant Assets account have not been accounted for 715,000 103,000 37,000 Loss on Sale Plant Assets Accum. Dep. Plant Assets Plant Assets Cash
58. Accounting for Noncash Investing and Financing Transactions ??? 100,000 715,000 505,000 120,000 10,000 100,000 Cash Bonds Payable Plant Assets
62. Accounting for Cash Flows from Financing Activities 295,000 245,000 50,000 50,000 100,000 Income Taxes Payable Cash
63. Accounting for Cash Flows from Financing Activities 189,000 115,000 99,000 175,000 76,000 295,000 245,000 Common Stock Paid-in Capital - Common Cash
64. Accounting for Cash Flows from Financing Activities 8,000 140,000 132,000 16,000 8,000 16,000 Income Summary Retained Earnings Cash
65. Accounting for Cash Flows from Financing Activities 25,000 25,000 Treasury Stock Cash