... 2005-2006 Principles of accounting Lecture 4 7/17/2006 Nguyễn Tấn Bình 23 Cash flow concept Conventions on cash flows: Inflows, or receipt flows Outflows, or disbursement flows Total net cash flows ... statement of cash flows is required by the international accounting standard and by many countries’ • In Vietnam? 7/17/2006 Nguyễn Tấn Bình 40 Analysis of the statement of cash flows • The statement of ... decreases) in cash balance from the beginning to the end of the business period? 7/17/2006 Nguyễn Tấn Bình 6 What is called cash in the statement of cash flows • Cash, bank deposits, floats, and cash...