Using accounting equation analysis to teach the statement of cash flows in the first financial accounting course

Journal of Accounting Education

Volumn 18, Issue 2, 2000, Pages 147-155

  O'Bryan, David ^a   Berry, Kevin T ^b   Troutman, Coleen ^b   Quirin, Jeffrey J ^c  

^a PITTSBURG STATE UNIVERSITY   (United States)

^b BRADLEY UNIVERSITY   (United States)

^c WICHITA STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0034147713     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0748-5751(00)00010-5     Document Type: Article

References (5)

1. Accounting Education Change Commission The first course in accounting. Position statement number two Issues in Accounting Education. 7:1992;249-252.
2. Accounting Education Change Commission Objectives of education for accountants. Position statement number one Issues in Accounting Education. 5:1990;307-312.
3. Bahnson P.R., Miller P.B., Budge B.P. Nonarticulation in cash flow statements and implications for education, research, and practice. Accounting Horizons. 10(4):1996;1-15.
4. Financial Accounting Standards Board. (1985). Elements of financial statements. In: Statement of financial accounting concepts no. 6. Stamford, CT: FASB.
5. Sullivan M.C., Benke R.L. Jr. Comparing introductory financial accounting textbooks. Journal of Accounting Education. 15(2):1997;181-220.