Concept card Accounting

Statement of Cash Flows

Where cash came from and went.

Difficulty: Intermediate Learning path: Financial Statements
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Going Concern Assumption Assuming the business will continue. Accrual Basis of Accounting Recording when earned, not when paid. Statement of Cash Flows Where cash came from and went. Going Concern Assumption Assuming the business will continue. Accrual Basis of Accounting Recording when earned, not when paid. Materiality in Auditing What is big enough to matter. Rights Issue Offering new shares to existing members. Directors' Duties The core obligations of a director.