THE STATEMENT OF CASH FLOWS USING FINANCIAL STATEMENT EQUATIONS

Harold Fletcher and Thomas Ulrich

Business Education and Accreditation, 2010, vol. 2, issue 1, 15-26

Abstract: This paper addresses one of the more difficult topics in teaching MBA level financial management, the statement of cash flows. By employing financial statement equations in preparing the statement of cash flows, students: (1) are employing tools that they are more familiar and comfortable with which mitigates their anxiety and enhances their understanding, (2) are better able to understand the logic of the statement of cash flows and the relationships that exist between it and the income statement and balance sheet, (3) obtain a global perspective of the firm’s activities and a clearer understanding of how managerial decisions impact the financial statements, and (4) are better prepared to integrate their new knowledge of financial statements into the remainder of the MBA curricular core.

Keywords: Cash flow statement; financial statement equations (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (1)

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