In this article, the authors present a visual representation of the statement of cash flows, which can be used as an illustrative demonstration of related concepts in accounting courses.

This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

Dr. David O’Bryan, College of Business, Pittsburg State University
Dr. Jeffrey J. Quirin, School of Accountancy, Barton College of Business, Wichita State University

Read A Visual Representation of the Statement of Cash Flows.