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…

Professions are sometimes characterised as comprising a mixture of art and science. Such labels do not offer an adequate account of the nature of professional work, singly or together. Professions are better understood on their own terms and an alternative approach takes as its point of departure the engagement of professions in doing rather than…