8. Know how to report stockholder's equity. What are the sections and items reported, and in what order are the items reported? 9. Be able to prepare a statement of cash flows, which will include identifying items that are categorized as operating, investing, and financing. Also remember that the cash flow statement must include the beginning and ending cash balance per the balance sheet as proof that your Cash Flow includes all changes in cash. Items to know include (nut not limited to) payment of dividends, changes in current assets, changes in current liabilities, purchase of land, sell of equipment, issuance of stock, issuance of bonds, repayment of bonds, depreciation expense, gains, losses, purchase of treasury stock, repayment of treasury stock