A Visualization of Teaching the Indirect Method for Computing Cash from Operations

• Main Author: SEOW, Poh Sun
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2011
• Subjects: Statement of Cash Flows; Indirect Method; Operating Activities; Accounting; Corporate Finance; Higher Education and Teaching
• Online Access: https://ink.library.smu.edu.sg/soa_research/844; https://ink.library.smu.edu.sg/context/soa_research/article/1843/viewcontent/Seow_2011_Visualization_of_Teaching_the_Indirect_Cash_from_Ops.pdf
• Institution: Singapore Management University

The Statement of Cash Flows (SCF) complements the Statement of Financial Position and the Statement of Comprehensive Income by explaining where the cash came from (cash receipts) and how the cash was spent (cash payments) (Harrison Jr. et al. 2011; Powers and Needles Jr. 2010). International Account...