esearch articles that deal with the benefits which might be derived from the Statement of Cash Flows.  How might it be manipulated (although it is far more difficult to manipulate than the income statement or the balance sheet)?  What are the differences between the Direct Method and the Indirect Method for preparing the Statement of Cash Flows?  Which method is preferential and which is most common?

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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research articles that deal with the benefits which might be derived from the Statement of Cash Flows.  How might it be manipulated (although it is far more difficult to manipulate than the income statement or the balance sheet)?  What are the differences between the Direct Method and the Indirect Method for preparing the Statement of Cash Flows?  Which method is preferential and which is most common? 

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In accounting cash flow statement is that financial statement that shows different soucres of cash changes in a company. These changes or cash flows are clubbed as three main heads - cash flow from operating activities, cash flow from investing activities and cash flow from financing activities. 

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