16 -- The Indirect Approach for the Statement of Cash Flows

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  1. Larry Walther
  2. liabilities activities. decrease direct approach. indirect transaction. adjustments reconciliation increase statement liabilities activities. direct approach. indirect transaction. adjustments
  3. reconciliation subtracted. increase statement presentation net income. activity net income essentially
  4. represents cash flow transaction conversely
  5. principlesofaccounting.com approach depreciation operating
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As you were speaking I realized I accounted correctly for the gain on the sale of land in the operating section, but neglected to account for the sale of the land in the investing section. I just had to hear it. Thank you for the clear, concise, and direct presentation. 

goofeybutreal
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Thanks Dr. Walther! I have a final this week and your videos help a ton!

mattjones
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Nice video!
It's a little different in Brazil (there's no supplemental information in the end of the CFS), but your explanation helped a lot!

ContabilidadeX
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the t accounts for for indirect are confusing man...

kakaz
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this is so simple although im good at buisness subjects and i decided to fuck thhis shit and learn trade

darealistkennethmurray
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dude, i concentrated on your accent and didnt pay attention to a word you said. i'll have to watch the whole video again

stefanofava