Scenic: Big Picture- EasyLearn’s Cash Flow Statements


  • Events in EasyLearn Company example
  • Balance Sheet Equation (BSE) matrix with operating, investing, and financing classifications
  • Statement of Cash Flow (SCF) effects- Entry by entry:
•    Issue stock
•    Sale on account
•    Receivable collection
•    Advertise on account
•    Payable payment
  • Statement of Cash Flow (SCF) effects- Grouping related entries:
•    Receivables
•    Payables
  • Adjustment signs
  • Take-aways

Scenic Video: [42 min]

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Additional Materials:

Video slides [pdf]  

Transcript [pdf]    Transcript [doc]