1. How does the statement of cash flows relate to the other financial statements( balance sheet and income statement)

2.What is the major value or contribution of the statement of cash flows.

3.You may hear that it is hard to manipulate or deceive the statement of cash flows. What do you think by this statement?

4.The statement of cash flows evolved from the funds statement. The funds statement analyzed changes in the fund balance which were the difference between current assets and current liabilities. How was the funds statement adapted to become the statement of cash flows? Do you think the statement of cash flows is superior to the older statement?