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2012•International Conference on E-Business and E-GovernmentRequires access

Simple Method of Preparing Cash Flow Statement

Jin Shuying, Yun Xiaofang, Ling Sun

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Abstract

In this paper, the current accounting practices and work in the cash flow statement using the direct method of preparation of adjusting entries encountered heavy workload, specific operations difficult and practical problems, combined with the teaching and practice of long-term work, concluded, explore a cover the cash flow statement prepared formula, both to fully reflect the characteristics of the project cash flow, but also directly from the statements and books of information for the project.

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What this paper is about

In this paper, the current accounting practices and work in the cash flow statement using the direct method of preparation of adjusting entries encountered heavy workload, specific operations difficult and practical problems, combined with the teaching and practice of long-term work, concluded, explore a cover the cash flow statement prepared formula, both to fully reflect the characteristics of the project cash flow, but also directly from the statements and books of information for the project.

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Available abstract

In this paper, the current accounting practices and work in the cash flow statement using the direct method of preparation of adjusting entries encountered heavy workload, specific operations difficult and practical problems, combined with the teaching and practice of long-term work, concluded, explore a cover the cash flow statement prepared formula, both to fully reflect the characteristics of the project cash flow, but also directly from the statements and books of information for the project.

Key concepts: Cash flow statement, Cash flow, Computer science, Workload, Statement (logic), Simple (philosophy), Work (physics), Cash flow forecasting

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