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7. The Cash Flow Statement Objective |  Sections |  Key Terms |  Questions |  Resources |  References



Chapter: 7

The Cash Flow Statement


Learning Objectives

After studying this chapter, you should be able to understand  

  • Need for a cash flow statement
  • Difference between profit and cash
  • Different types of cash flows
  • Meaning of cash from operating activities, cash from financing activities, cash from investing activities
  • Relationship between cash from operating activities and operating profit
  • Impact of changes in working capital on profit
  • Format for presenting cash flow statement


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