Teaching the Statement of Cash Flows

Michael T. Dugan, Benton E. Gup, William D. Samson

Research output: Contribution to journalArticlepeer-review

5 Scopus citations


In this paper, we offer ways of improving both student comprehension of and appreciation for the importance of the Statement of Cash Flows (SCF). Specifically, the paper presents four modules aimed at improving student understanding of the concepts underlying the Statement of Cash Flows. As part of these modules, examples of cash flow patterns taken from actual financial statements are provided. In addition, the paper presents the calculation of net cash flow from operating activities under the indirect method as a reconciliation process which focuses on understanding the timing differences between accrual and cash basis accounting.

Original languageEnglish (US)
Pages (from-to)33-52
Number of pages20
JournalJournal of Accounting Education
Issue number1
StatePublished - 1991
Externally publishedYes

ASJC Scopus subject areas

  • Accounting
  • Education


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