Preparing and Using the Statement of Cash Flows

Name: Preparing and Using the Statement of Cash Flows (English version)
SKU: 196108

Simons, Robert L.;Davila, Antonio

Product #:196108

Supplier:Harvard Business School

Discipline:Accounting

Details:Note (PDF) • 10 pages • 1995-09-28 (Rev: 1996-06-13)

Subjects:

Financial statements Capital budgeting Cash flow Financial analysis Accounting Budgets and budgeting Corporate finance Finance and investing Finance and investing Accounting

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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.