Accounting

for Non-Accounting Students

Tenth Edition

Part 2
Financial accounting

Chapter 7
Statement of cash flows

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 7.1
Example reasons for cash inflows and
outflows in business

Source: Jesus Keller/Shutterstock (photograph).

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 7.2
Cash flows example grouping by type:
operating, investing and financing cash
flows

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 7.3
Example of a statement of cash flows

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 7.4
The interrelationship between the main
financial statements

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 7.5
The statement of cash flow in accordance
with FRS 102 (Section 7)

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 7.6
The operating cash flow section of the
statement of cash flow in accordance with
FRS 102 (Section 7)

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved