Statement of Cash Flows
Principles of Accounting · JC 1 · Preparation and Analysis of Financial Statements · 4.º Período

Statement of Cash Flows

Covers the preparation of the Statement of Cash Flows using the indirect method. Students will analyse operating, investing, and financing activities to assess cash generation.

MOE Syllabus OutcomesSEAB 9755 Section 6.3: Statement of Cash FlowsSEAB 9755 Section 6.4: Cash Flow Activities

About This Topic

Covers the preparation of the Statement of Cash Flows using the indirect method. Students will analyse operating, investing, and financing activities to assess cash generation.

Key Questions

  1. Why is cash flow information important to external stakeholders?
  2. How does net profit differ from net cash generated from operating activities?
  3. What types of transactions are classified as investing activities?

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