Express: Cash Flow Statements: Basics

Topics:

  • New Balance Sheet Equation (BSE) matrix with operating, investing, and financing classifications
  • Statement of Cash Flow (SCF) effects:
    • Entry by entry
    • Grouping related entries
  • Reconciliation equation:
    • Connection to BSE matrix
    • Adjustment signs
  • New Record-Keeping and Reporting (R&R) Map
  • Limitations & possible violations of simplified assumptions of EasyLearn Company for real companies
  • Take-aways

Scenic Video: [24 min]

Formatted for most devices      Closed captions below video      Slow-speed Internet connection

 

iPod/iPhone    iPad/Android tablet      Android phone/MP4 players
  
   
Audio

 

Additional Materials:

Video slides [pdf]  

Transcript [pdf]    Transcript [doc] 

 

 


 

 

571