個案總覽

Explains the concepts and procedures behind the statement of cash flows. Presents an overview of the reporting objectives of this report, and describes in detail the preparation of the cash flow statement using both the indirect method and the direct method. A complete numerical example is presented. Financial analysis techniques using the cash flow statement are also described. A rewritten version of an earlier note.

Spreadsheet Supplement for case 196108

Spreadsheet Supplement for case 195130

Students are asked to use actual and pro forma financial statements to prepare a statement of cash flows under both the direct and indirect method.

Spreadsheet supplement for case number 197085.