Express: Cash Flow Statements: Basics


  • 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]

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Additional Materials:

Video slides [pdf]  

Transcript [pdf]    Transcript [doc]