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What is Understanding Cash and Fund Flow Statements about?
The document discusses cash flow statements and fund flow statements. It defines key concepts like accrual basis of accounting, cash basis of accounting, and money measurement concept. It then explains the basic components of the cash flow statement including cash flows from operating, investing and financing activities. Specific accounts that are included in each section are identified. Methods for preparing the operating activities section like direct and indirect methods are described. Adjustments needed
- Author
- Bondye Limyè
- Language
- EN