{"id":47489,"date":"2025-11-19T14:06:09","date_gmt":"2025-11-19T14:06:09","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-3\/lessons\/lesson-8-prepare-statement-of-cash-flows-direct-method-3\/"},"modified":"2025-11-19T14:06:09","modified_gmt":"2025-11-19T14:06:09","slug":"lesson-8-prepare-statement-of-cash-flows-direct-method-3","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-8-prepare-statement-of-cash-flows-direct-method-3\/","title":{"rendered":"Lesson 8: Prepare Statement of Cash Flows-Direct Method"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"auto, (max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 8: Understanding Cash Flow Statement<br \/>\n<\/h2>\n<h3>Prepare Statement of Cash Flows-Direct Method<br \/>\n<\/h3>\n<h5>Compute net cash provided by operating activities by adjusting each item in the income statement from the accrual basis to the cash basis.<\/h5>\n<h5>Companies report only major classes of operating cash receipts and cash payments.<\/h5>\n<h5>For these major classes, the difference between cash receipts and cash payments is the net cash provided by operating activities.<\/h5>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-47489","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 8: Prepare Statement of Cash Flows-Direct Method - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-8-prepare-statement-of-cash-flows-direct-method-3\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 8: Prepare Statement of Cash Flows-Direct Method - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 8: Understanding Cash Flow Statement Prepare Statement of Cash Flows-Direct Method Compute net cash provided by operating activities by adjusting each item in the income statement from the accrual basis to the cash basis. Companies report only major classes of operating cash receipts and cash payments. 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