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Reflection On CFS PDF
Reflection On CFS PDF
Reflection On CFS PDF
ABM 12 – SY
FABM 2 09/25/2022
Reflection
Last Monday September 19, 2022 we have tackled the lesson about statement of cash
flow. We found that it is a financial statement that shows how changes in balance sheet
accounts and income affect cash and cash equivalents, and that it divides the analysis
into operating, investing, and financing activities.
We have encountered the two different ways to prepare a statement of cash flow: the
direct and indirect method. we had an assignment and it was to bring direct and indirect
method of Cash Flow Statement (CFS) and addition to that we were also asked to
compare the direct method to indirect method of CFS.
Financing activities include cash received from investors and banks, such as cash
received from issuing common stock, cash received from issuing notes or obtaining a
long-term loan from a bank, cash dividends distributed to shareholders, cash
withdrawals of honors, cash payment for principal or long-term loans.