CASH FLOW STATEMENT IAS 7: Direct Method explained
detailed explanation of the direct method to calculate the net cash flow from operating activities:
explaining useful adjustments for the direct method:
preparing control accounts to determine the cash received from debtors and the cash paid to creditors;
preparing expenses and income accounts to calculate the cash paid for expenses and the cash received from incomes;
calculate the amount of tax paid
Find here link to tutorial questions on cash flow statement
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