| HBS Case Collection
(Revised June 1996)
Preparing and Using the Statement of Cash Flows
Explains the concepts and procedures behind the statement of cash flows. Presents an overview of the reporting objectives of this report, and describes in detail the preparation of the cash flow statement using both the indirect method and the direct method. A complete numerical example is presented. Financial analysis techniques using the cash flow statement are also described. A rewritten version of an earlier note.
Keywords: Financial Statements;