Özet:

Cash flow statement has a great importance for supplying the information needed by stakeholders for decision making process about the firms’ cash sources and how the sources are being allocated. Principles of cash flow statement are designed by Turkish Accounting Standard (TAS) No. 7. TAS 1- Preparation of Financial Statements Standard also has set cash flow statement as a part of mandatory financial statements set. The aim of this study is to indicate that cash flow statement provides more useful information about a firm when it is used with the other analysis techniques. Therefore, for the years of 2006-2010, a public instruction firm’s cash flow statements, reported according to TAS-7 Cash Flow Statement Standard, are analyzed by “horizontal analysis”, “trend percentage analysis”, “ratio analysis”, and “cash flow patterns”. Besides, “cash flow patterns” model has been explained in details and it is showed that this model, used with other analyzing techniques, could provide specific and healthy information about a firm..

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