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2014•American Journal of Business Education (AJBE)Open access

A Logical Approach To The Statement Of Cash Flows

Fred Petro, Farrell Gean

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Abstract

Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby an understanding is established together with the mechanics of preparing the statement.

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What this paper is about

Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby an understanding is established together with the mechanics of preparing the statement.

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Available abstract

Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby an understanding is established together with the mechanics of preparing the statement.

Key concepts: Cash flow statement, Statement (logic), Financial statement analysis, Cash flow, Financial statement, Statement of changes in financial position, Cash flow forecasting, Cash management

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