The main purpose of this module is to review the statement


The main purpose of this module is to review the statement of cash flows in more detail.

Is there a difference between direct and indirect methods to make a statement of cash flows? Discuss and note two or three specific differences. In addition, clearly

  • Distinguish between cash flows from operating activities and cash flows from investing activities.
  • Compare the statement of cash flows with income statement using terms of net income and cash at end of the year.

•Which of the two financial statements (income statement and statesment of cash flows) is the better one? Explain your reasoning.

  • Comment on differences between Apple's and Samsung's statement of cash flows.



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Accounting Basics: The main purpose of this module is to review the statement
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