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…

Although the emphasis is on occupational training in this text intended for the beginning instructor who possesses subject-matter expertise which he wishes to convert or translate into a successful training program, the techniques and approach described can be transferred to a variety of settings. Using a systems approach, techniques are presented…