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Financial Accounting - Lecture 9

Lecture 9 - The Statement of Cash Flow


1. Understand the purpose of the SCF.

2. Distinguish between the three sections of the SCF.

3. Understand the differences between the direct and the indirect SCF.

4. Understand how to derive the indirect SCF from the Income Statement and the Balance Sheet.

Prof. Richard Frankel, Prof. George Plesko, Prof. Kin Lo
15.515 Financial Accounting, Fall 2003
(Massachusetts Institute of Technology: MIT OpenCourseWare)
Date accessed: 2009-04-30
License: Creative Commons BY-NC-SA

Lecture Material

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Supplementary lecture material is listed below.

1. Note on Cash Flow Statements, with examples
2. Preparing the Statement of Cash Flows
XYZ Company: An Exercise for Preparing the Statement of Cash Flows using the Direct and Indirect Methods



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