Page 127 - F1 Integrated Workbook STUDENT 2018

Chapter 9

Introduction to single entity accounts

including Statement of Cashflows

Outcome

By the end of this session you should be able to:

 produce financial statements in a form suitable for publication from trial balance
in accordance with IAS 1 Presentation of Financial Statements

 identify concepts affecting financial statements

 produce a statement of cash flows in a form suitable for publication

 identify the importance of the statement of cash flows

 identify the difference between the indirect and direct method of calculating
cash generated from operations

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 9 and Chapter 18 of your Study Text

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