
Concept Introduction:
Cash Flow statement: The Cash flow statement shows the movement of cash during a particular period. The
- Cash flows from operating activities.
- Cash Flows from investing activities.
- Cash flows from financing activities.
(Note: Cash flows from operating activities can be prepared using direct or indirect method).
Requirement a:
To Indicate:
The evaluation of the given cash flow statement of Coca Cola Company.
Concept Introduction:
Cash Flow statement: The Cash flow statement shows the movement of cash during a particular period. The Cash flows are categorized into three categories as follows:
- Cash flows from operating activities.
- Cash Flows from investing activities.
- Cash flows from financing activities.
(Note: Cash flows from operating activities can be prepared using direct or indirect method).
Requirement b:
To Indicate:
Any significant change in the given cash flow statement of Coca Cola Company.

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Chapter 9 Solutions
Accounting: What the Numbers Mean
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