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The Statement Of Cash Flows Using Financial Statement Equations

Author

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  • Harold Fletcher
  • Thomas Ulrich

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.

Suggested Citation

  • Harold Fletcher & Thomas Ulrich, 2010. "The Statement Of Cash Flows Using Financial Statement Equations," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 2(1), pages 15-26.
    • Handle: RePEc:ibf:beaccr:v:2:y:2010:i:1:p:15-26
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    File URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v2n1-2010/BEA-V2N1-2010-2.pdf
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    Citations

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    Cited by:

    1. Haim Kedar-Levy, 2013. "A Robust Valuation Model for Entrepreneurial Ventures," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 16(2), pages 57-74, Spring.

    More about this item

    Keywords

    Cash flow statement; financial statement equations;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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