Case | HBS Case Collection | February 1993 (Revised November 1998)

Statements of Cash Flows: Three Examples

by William J. Bruns Jr. and Julie H. Hertenstein


This case introduces the statement of cash flow through three examples of multi-year statements of cash flows from three unidentified companies.

Keywords: History; Venture Capital; Financial Management; Activity Based Costing and Management; Investment; Financial Statements; Cash Flow; Financing and Loans; Accounting Industry; Financial Services Industry; United States;


Bruns, William J., Jr., and Julie H. Hertenstein. "Statements of Cash Flows: Three Examples." Harvard Business School Case 193-103, February 1993. (Revised November 1998.)