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1. Introduction to Accounting

2. Transaction Analysis

3. Accrual Accounting Concepts

4. Merchandising Operations

5. Inventory

6. Internal Controls and Reporting Cash

7. Receivables and Investments

8. Long Lived Assets

9. Current Liabilities

10. Time Value of Money

11. Long Term Liabilities

12. Stockholders' Equity

13. Statement of Cash Flows

14. Financial Statement Analysis

15. GAAP vs IFRS

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This study guide covers the statement of cash flows, including operating, investing, and financing activities, indirect and direct methods, and free cash flow.

Chapter 14: The Statement of Cash Flows – Study Notes

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Introduction to the Statement of Cash Flows

Operating Activities: Indirect Method

Investing Activities

Financing Activities

Significant Noncash Activities

Ratios: Free Cash Flow