NotesFAQContact Us
Search Tips
Peer reviewed Peer reviewed
PDF on ERIC Download full text
ERIC Number: EJ1053603
Record Type: Journal
Publication Date: 2014
Pages: 10
Abstractor: As Provided
ISSN: ISSN-1942-2504
A Logical Approach to the Statement of Cash Flows
Petro, Fred; Gean, Farrell
American Journal of Business Education, v7 n4 p315-324 2014
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.
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A