Unformatted text preview: some use change, some use from transaction; the main thing is to know the cash of each items 1. Find the change between (new-old) 2. Link transaction to BS & IS ; for linking back to check 3. Start Cash flow statement a. Operation a.i. Begin with N/I a.ii. Add back Depre., Accum., Gain/loss a.iii. Add change of the operating items from BS b. Investment - *sale or buy amount b.i. Thing that usually relate to assets c. Finance c.i. Thing relate to Finance c.ii. Dividend N/I - ΔR/E 4. Check with the change of Cash, must be the same...
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- Spring '14