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How to make the statement of cash flows in a few easy steps. This video shows you the basics for your cash flow statement preparation.
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Step 1: You should obtain a balance sheet or the statement of financial position as at the end of both current and previous reporting period.
You should also obtain the profit or loss and other comprehensive income statement for the current reporting period.
Step 2: Calculate the changes in the balance sheet.
Step 3: Prepare the blank statement of cash flows and assign all the changes from Step 2 there.
Step 4: Make all adjustments for non-cash items and other reclassifications.
Step 5: Add up and perform final check.
This method is clearly illustrated in this video and in my article here:
www.cpdbox.com/how-to-prepare...
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