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Direct linkJoseph G. Donelan; Yu Liu – Advances in Accounting Education: Teaching and Curriculum Innovations, 2021
This chapter advocates a teaching approach for the statement of cash flows (SCF) that includes introduction of the SCF early in the curriculum using the accounting equation format, which helps students visualize the cash and accrual activities. We then adapt this accounting equation format to a worksheet model that can be used later in the…
Descriptors: Accounting, Business Education, Teaching Methods, Curriculum Design
