{"id":682,"date":"2018-04-19T21:50:20","date_gmt":"2018-04-19T21:50:20","guid":{"rendered":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/?post_type=chapter&#038;p=682"},"modified":"2024-04-29T17:36:29","modified_gmt":"2024-04-29T17:36:29","slug":"introduction-to-preparing-a-statement-of-cash-flow","status":"publish","type":"chapter","link":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/chapter\/introduction-to-preparing-a-statement-of-cash-flow\/","title":{"raw":"Introduction to Preparing a Statement of Cash Flow","rendered":"Introduction to Preparing a Statement of Cash Flow"},"content":{"raw":"<h2>What you'll learn to do:\u00a0Describe how cash flow factors can be used to improve or evaluate a business<\/h2>\r\nNow we are ready to put it all together! There will be three sections to our statement of cash flow:\r\n<ul>\r\n \t<li>Operating section<\/li>\r\n \t<li>Investing section<\/li>\r\n \t<li>Financing section<\/li>\r\n<\/ul>\r\nWe have the two ways we can do this, using either the direct or indirect method. Watch this video for a quick review of the entire cash flow statement process:\r\n\r\n<iframe src=\"\/\/plugin.3playmedia.com\/show?mf=7494806&amp;p3sdk_version=1.10.1&amp;p=20361&amp;pt=375&amp;video_id=VWlfmPSE6Kw&amp;video_target=tpm-plugin-qdki4aqo-VWlfmPSE6Kw\" width=\"800px\" height=\"450px\" frameborder=\"0\" marginwidth=\"0px\" marginheight=\"0px\"><\/iframe>","rendered":"<h2>What you&#8217;ll learn to do:\u00a0Describe how cash flow factors can be used to improve or evaluate a business<\/h2>\n<p>Now we are ready to put it all together! There will be three sections to our statement of cash flow:<\/p>\n<ul>\n<li>Operating section<\/li>\n<li>Investing section<\/li>\n<li>Financing section<\/li>\n<\/ul>\n<p>We have the two ways we can do this, using either the direct or indirect method. Watch this video for a quick review of the entire cash flow statement process:<\/p>\n<p><iframe loading=\"lazy\" src=\"\/\/plugin.3playmedia.com\/show?mf=7494806&amp;p3sdk_version=1.10.1&amp;p=20361&amp;pt=375&amp;video_id=VWlfmPSE6Kw&amp;video_target=tpm-plugin-qdki4aqo-VWlfmPSE6Kw\" width=\"800px\" height=\"450px\" frameborder=\"0\" marginwidth=\"0px\" marginheight=\"0px\"><\/iframe><\/p>\n\n\t\t\t <section class=\"citations-section\" role=\"contentinfo\">\n\t\t\t <h3>Candela Citations<\/h3>\n\t\t\t\t\t <div>\n\t\t\t\t\t\t <div id=\"citation-list-682\">\n\t\t\t\t\t\t\t <div class=\"licensing\"><div class=\"license-attribution-dropdown-subheading\">CC licensed content, Original<\/div><ul class=\"citation-list\"><li>Introduction to Cash Flow Analysis. <strong>Authored by<\/strong>: Freedom Learning Group. <strong>Provided by<\/strong>: Lumen Learning. <strong>License<\/strong>: <em><a target=\"_blank\" rel=\"license\" href=\"https:\/\/creativecommons.org\/licenses\/by\/4.0\/\">CC BY: Attribution<\/a><\/em><\/li><\/ul><div class=\"license-attribution-dropdown-subheading\">CC licensed content, Shared previously<\/div><ul class=\"citation-list\"><li>Module 11, Video 1 - Statement of Cash Flows. <strong>Authored by<\/strong>: Tony Bell. <strong>Located at<\/strong>: <a target=\"_blank\" href=\"https:\/\/youtu.be\/VWlfmPSE6Kw\">https:\/\/youtu.be\/VWlfmPSE6Kw<\/a>. <strong>License<\/strong>: <em><a target=\"_blank\" rel=\"license\" href=\"https:\/\/creativecommons.org\/licenses\/by\/4.0\/\">CC BY: Attribution<\/a><\/em><\/li><\/ul><\/div>\n\t\t\t\t\t\t <\/div>\n\t\t\t\t\t <\/div>\n\t\t\t <\/section>","protected":false},"author":62559,"menu_order":10,"template":"","meta":{"_candela_citation":"[{\"type\":\"original\",\"description\":\"Introduction to Cash Flow Analysis\",\"author\":\"Freedom Learning Group\",\"organization\":\"Lumen Learning\",\"url\":\"\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"},{\"type\":\"cc\",\"description\":\"Module 11, Video 1 - Statement of Cash Flows\",\"author\":\"Tony Bell\",\"organization\":\"\",\"url\":\"https:\/\/youtu.be\/VWlfmPSE6Kw\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"}]","CANDELA_OUTCOMES_GUID":"0fc16826-940b-4282-95be-3ba69be1cb19","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-682","chapter","type-chapter","status-publish","hentry"],"part":112,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/682","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/users\/62559"}],"version-history":[{"count":8,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/682\/revisions"}],"predecessor-version":[{"id":4166,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/682\/revisions\/4166"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/parts\/112"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/682\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/media?parent=682"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapter-type?post=682"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/contributor?post=682"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/license?post=682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}