Stice, James D.; Stice, Earl K.; Cottrell, David M.; … - In: Advances in accounting education : teaching and …, (pp. 199-215). 2019
The operating activities section of the statement of cash flows presents a long-standing teaching challenge for accounting educators. The direct method is easy to understand yet difficult to prepare; the indirect method is harder to understand but easier to prepare. Many instructors address the...
