The Statement of Cash Flows presents how changes in Balance Sheet accounts will affect a company's cash balance. Refer to that information and discuss how an increase in your company's accounts payable from one period to the next is a means to maintain high cash balances in your company's bank account. Do you believe there are any ethical considerations in slowing payments to your suppliers for the sake of increasing your company's bank balances?

What is "true cash flow" vs. paper cash flow?