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Proceedings of the 2nd International Conference on Innovative Research Across Disciplines (ICIRAD 2017)
This article was aimed to analyze instructional material need for improving the students' ability to write a cash flow report. The writing of a cash flow report consisted of (1) method and format of a cash flow report; (2) procedure in writing a cash flow report, and (3) analysis of accounts that belong to asset group, liability and equity and the effect on the cash flow. To improve the ability of the students in writing a cash flow report, one can use Microsoft excel media by following threedoi:10.2991/icirad-17.2017.28 fatcat:s7vitea2o5eqbagfma6ks7g6gy