FA 46 - Statement of Cash Flows Example - Direct Method

Module 11 examines the statement of cash flows. This is one of the most complex topics of an introductory accounting class, we learn to classify cash flows as operating, investing, or financing, and we learn how changes in asset, liability, and equity accounts effect cash flows.

[chiazamiwunna]

Please, don't stop making Accounting videos. I have learnt so much from you. Thank You!

[kevinfidler]

I am also taking an accounting course online. These videos are so helpful. I use my textbook for format when handing in assignments, but I use your videos as my course material more often than the textbook.

[cab]

16:15 you meant cash paid for interest? Love to see you making some funny error. Huge appreciation from Korea!

[Teewaree]

Thank you for this lesson. I am a senior in the business and hospitality school at my university, and this is extremely helpful🤑🔋

[tayasigerson]

This video is so helpful! I'm learning cash flows now in my course and I didn't understand why some accounts were being subtracted from cash and other accounts were being added. I just didn't get the logic behind it. Thank you.

[rutajankaityte]

Really appreciate these lectures, it's so helpful!!

[Cat-hbcf]

Thanks Sir Tony for this elaborate explanation! I'm so glad I finally understood it :)

[unconventionalsuburbian]

I am watching this whole playlist, many videos mulitple times. Thank you for making them! However, the ones that scroll all over the place (this one) are really challenging to follow

[hongkaren]

This video is the best explanation of the direct method of the SCF. I use the T account to help me to understand the logiical but your video is more clear. Thank You

[munazzamian]

The Video is so informative, it explained very well the diagram and it also refers to the book which is very helpful. Thank you

[ctpwpkf]

You. Are. Awesome. I don't have a huge mind for numbers and I had to take Accounting I online in college, and this was my first experience with accounting. You helped me get through this semester, from wanting to drop out to my current A. Thank you so much!

[BlimiKatz]

Hi, I was excited to find your accounting you-tube videos. I am an accounting major and plan on taking the screening exam. Are your practice problems in general similar in style to the screening exam?

[kixuh]

the proof at the end helped a lot thank you big man

[francislee]

thanks for sharing your wonderful knowledge

[nawaraltameemi]

Such a great explanation and a great Professor!! Thank you so much

[SteveUK]

Cash flow statement is great for seeing what happened with cash in the past, but how do we plan and track cash flow before and during a quarter or year?

If anyone could please point me in the right direction to one of Tony's videos I'd really appreciate it

[devonpritsch]

Question about the operating expenses. I thought the proceeds of the sale of a long term asset (equipment) were investing actives. But, the gain/loss of the sale were part of operating activities. Or do I have that wrong?

[francisjunior]

But the sale revenue include both immediate cash flow but also sale made on credit, so in direct method sale revenue is just basicallly assume as cash is collected immediately?

[BlimiKatz]

Also do the videos only members have access to help include practice problems inside the video? If so do these problems help prepare those who plan to take the screening exam?

[celeske]

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