chapter  5
38 Pages

– Cash fl ow statements

After carefully reading the text and completing the tasks and activities provided in this chapter you should have a better knowledge and understanding of: ● the difference between cash and profi t ● the layout and structure of the cash fl ow statement ● how to identify the cash infl ow and cash outfl ow items that make up the

cash fl ow statement ● the preparation of a basic cash fl ow statement ● how a cash fl ow statement can be used to aid decision making ● the ways in which a cash budget differs from a cash fl ow statement.