This presentation contains an explanation and demonstration of the Statement of Cash Flows. Each of the three sections of the statement is broken into its components, and specific issues regarding items to be added or deducted are included. The use of and need for the Statement of Cash Flows is presented explicitly, and the explanation of how it is used as a management tool is included.
Type of Material:
Presentation
Recommended Uses:
Lecture, individual, homework.
Technical Requirements:
Access to YouTube. Reviewed using Google Chrome and Firefox.
Identify Major Learning Goals:
The purpose of this presentation is to develop an understanding of the Statement of cash Flows as it relates to other financial accounting statements. The three sections of the statement are included with an explanation of how to compute each one and what material each contains. The connection between cash flow and real-world effects is highlighted.
Target Student Population:
College, lower and upper division (Financial Accounting).
Prerequisite Knowledge or Skills:
Financial accounting, Financial statements, Depreciation, Property, plant and equipment, Stocks and Bonds.
Content Quality
Rating:
Strengths:
The material is very easy to follow for someone with the proper prerequisite knowledge. Content is clearn concise and accurate. The presentation uses high quality graphics with appropriate detail. Each part of the Statement of Cash Flows is presented and includes an explanation of specific additions and deductions. The beginning and ending cash balances are explained and connected to real-world situations.
Concerns:
The narrator needs to begin with an example from scratch including comparative Balance Sheets, Income Statements and additional data (e.g. payment of dividends) and show the movement of amounts to the Statement of Cash Flows (SCF). The use of Excel template would enhance the presentation.
Potential Effectiveness as a Teaching Tool
Rating:
Strengths:
The basic concepts of the Statement of Cash Flows are explained well. The presentation identifies the fundamental concepts of the SCF and reinforces each concept progressively. The relation of the statement of cash flows to other financial statements and to broader accounting concepts is covered. This presentation is an efficient way to integrate a deep understanding of the statement of cash flows.
Concerns:
The prerequisite knowledge is not explicitly stated; however, this presentation is part of a collection of similar materials.
Use of an Excel template to show the movement of amounts from given data to the SCF would enhance teaching effectiveness.
Ease of Use for Both Students and Faculty
Rating:
Strengths:
This presentation is a YouTube video, which makes it very easy to use on multiple platforms.
The presentation is moderately engaging and visually appealing.
Design quality is high and the material is very usable.
The basic concepts in a SCF are depicted well.
Closed captioning is available for the hearing impaired.
Concerns:
As a YouTube video, this material is not interactive in nature. It lack animation whick would help maintain audience attention.
Lacks colorful graphics to emphasize interrelationships between given data and the Statement of Cash Flows.
Narrator's voice lacks energy and is quite monotone. It is quite obvious that a script is being read.
Creative Commons:
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