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Preparing and Using the Statement of Cash Flows

By: Robert L. Simons and Antonio Davila
  • Format:Print
  • | Pages:10
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Abstract

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; Cash Flow

Citation

Simons, Robert L., and Antonio Davila. "Preparing and Using the Statement of Cash Flows." Harvard Business School Background Note 196-108, September 1995. (Revised June 1996.)

About The Author

Robert Simons

Accounting and Management
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