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17: Statement of Cash Flows

Last updated

Sep 27, 2024
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- 16.5: Exercises- Unit 16
- 17.1: The Statement of Cash Flows

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Learning Objectives

By the end of this section, you will be able to:

The students should be able to prepare a Statement of Cash Flow by analyzing accounts and reporting the needed information to decision makers.
Explain the purpose of the Statement of Cash Flow.
Explain the meaning of the terms “cash” and “cash equivalents.”
List and describe the elements of the Statement of Cash Flow.
Distinguish between the Direct and Indirect methods of preparing a Statement of Cash Flow
Calculate cash flows from operating activities by the indirect method.
Calculate cash flows from investing activities.
Calculate cash flows from financing activities.
Prepare a Statement of Cash Flow.
Explain the nature of non-cash activities.

Learning Objectives

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