In this financial accounting video, a simple example of the operating activities section of the statement of cash flows is demonstrated, using the indirect method. In addition, a full statement of cash flows is demonstrated as well as the interpretation of the results of a statement of cash flows.
In this financial accounting video, the three main sections of the statement of cash flows are discussed with a detailed explanation of the operating activities section under the indirect method (i.e. Gains and Losses, Depreciation, Current Assets and Current Liabilities). In addition, multiple accounts are discussed and why and where in the statement of cash flows and in what section these items appear, is discussed.
