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Using the Accounting Equation for Preparing the Statement of Cash Flows

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Title: Using the Accounting Equation for Preparing the Statement of Cash Flows
Language: English
Authors: Joseph G. Donelan, Yu Liu
Source: Advances in Accounting Education: Teaching and Curriculum Innovations. 2021.
Availability: Emerald Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: emerald@emeraldinsight.com; Web site: https://books.emeraldinsight.com/
Peer Reviewed: Y
Page Count: 23
Publication Date: 2021
Document Type: Reports - Evaluative
Descriptors: Accounting, Business Education, Teaching Methods, Curriculum Design, Visual Aids, Worksheets, Reliability, Data Processing Occupations, Professional Occupations, Data Collection, Technical Writing, Electronic Learning, Spreadsheets, Computer Uses in Education, Error Correction, Models, Direct Instruction, Experiential Learning
DOI: 10.1108/S1085-462220210000025004
Abstract: 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 curriculum with more complex data sets. This approach provides several advantages: (1) it maintains a consistent, accounting equation approach throughout; (2) it can be used for both the direct and the indirect report format; (3) when used with Excel, the format is easier to explain, easier to use, and less prone to mechanical error than the worksheet approaches used in most textbooks; and (4) it is used by many professional accountants. [For the complete volume, "Advances in Accounting Education: Teaching and Curriculum Innovations. Volume 25," see ED671689.]
Abstractor: As Provided
Entry Date: 2025
Accession Number: ED671711
Database: ERIC
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  Data: Using the Accounting Equation for Preparing the Statement of Cash Flows
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  Data: <searchLink fieldCode="AR" term="%22Joseph+G%2E+Donelan%22">Joseph G. Donelan</searchLink><br /><searchLink fieldCode="AR" term="%22Yu+Liu%22">Yu Liu</searchLink>
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  Data: Emerald Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: emerald@emeraldinsight.com; Web site: https://books.emeraldinsight.com/
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  Data: 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 curriculum with more complex data sets. This approach provides several advantages: (1) it maintains a consistent, accounting equation approach throughout; (2) it can be used for both the direct and the indirect report format; (3) when used with Excel, the format is easier to explain, easier to use, and less prone to mechanical error than the worksheet approaches used in most textbooks; and (4) it is used by many professional accountants. [For the complete volume, "Advances in Accounting Education: Teaching and Curriculum Innovations. Volume 25," see ED671689.]
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        Value: 10.1108/S1085-462220210000025004
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      – Text: English
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        PageCount: 23
    Subjects:
      – SubjectFull: Accounting
        Type: general
      – SubjectFull: Business Education
        Type: general
      – SubjectFull: Teaching Methods
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      – TitleFull: Using the Accounting Equation for Preparing the Statement of Cash Flows
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            NameFull: Yu Liu
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              Y: 2021
          Titles:
            – TitleFull: Advances in Accounting Education: Teaching and Curriculum Innovations
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