Abstract article

Generally accepted accounting principles (GAAP) have required companies to present astatementofcashflowsas part of a complete set of financialstatementssince 1988.Inthe 20 years since thestatementofcashflowswas first required, numerous articles have described the information availableinthestatementand identified insights available through analysis. Nonetheless, thestatementofcashflowsremains a source of confusion for many financialstatementreaders. This article aims to help commercial lenders read thestatementofcashflowssystematically and to make connections to traditional ratio analyses and accrual-based accounting information. The steps on reading thestatementofcashflowsare: 1. Focus liquidity analysis oncashandcashequivalents. 2. Build the big picture. 3. Scrutinize operatingcashflows. 4. Connect investing and financing activities to business strategy.

According to this article please explain:

1) Summary and its purpose

2) How this article helps in upcoming cash flows assignment?