Statement of cash flows

[Explanations]

Learning objectives:

  • Explain the purpose of preparing a statement of cash flows.
  • Explain three sections of statement of cash flows.
  • Prepare a statement of cash flows using direct and indirect method.
  • Explain non-cash investing and financing activities and their reporting.
  • Prepare a worksheet as an assisting tool for the preparation of statement of cash flows.

Number of pages: 15; Approximate time required: 3.5 – 4 hours

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