The Statement of Cash Flows



IE code:
Language: English
Multimedia and interactive
Est. dedication time:
75 minutes
Academic Area:
Type of publication:
Technical Note and tutorial

Instructor support

A Teaching Note is available for this material.

Cash flow, Indirect method, Direct method, Operating activities, Investing activities, Financing activities


The Statement of Cash Flows is an interactive tutorial which reviews the basic concepts of cash flow details the preparation of the financial statement under both the direct and indirect methods and helps students to develop the necessary skills to correctly analyze the statement of cash flows.

Students are able to explore both the indirect and direct methods for preparing this statement through an interactive statement analysis. The tutorial also includes the analysis of three well-known companies - Telefónica Amazon and Siemens.

Document type
Document format