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March 18, 2026The Accounting Review

Cash-Flow Statements – Fast.

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Authors

GBGermain Boer

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Implication

A classroom method prepares students to develop cash-flow statements quickly, emphasizing analysis.

Key Points

  • The aim is to teach students how to prepare cash-flow statements efficiently without complex worksheets.
  • Classroom-tested method using a simple outline for cash-flow statements.
  • Four-step procedure for students to follow when preparing the statement.
  • Use of changes in balance sheet accounts and income statement accounts to complete the outline.
  • Students can prepare cash-flow statements quickly and efficiently.
  • Increased focus on the analytical aspects of cash flow rather than on lengthy discussions.

Cite This Study

Germain Boer (1967) studied this question.

synapsesocial.com/papers/69ba42ae4e9516ffd37a32achttps://doi.org/10.2308/tar-4486581
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Simultaneous Preparation of Funds and Cash Flow Statements.1965
  2. 2A Different Approach to Fund-Flow Problems.1965
  3. 3Cash flow statement: formation and application for cash flow management2025
  4. 4Teaching the Statement of Changes in Financial Position Without Worksheets or T-Accounts.1986
  5. 5An Effective Method for Teaching the Statement of Changes in Financial Position.1985