The goal of the module “Linking Financial Statements” realized by YUNUS SOCIAL BUSINESS – Albania is to answer the questions below. 
You’ll find the right answers within: Video Lecture, Deepenings, Web References, Further Readings.  Enjoy yourself!

Obiettivo del modulo “Linking Financial Statements” realizzato da YUNUS SOCIAL BUSINESS – Albania è di riuscire a rispondere alle seguenti domande.
Troverai le risposte seguendo: Video Lecture (video lezioni), Deepenings (approfondimenti), Web References (sitografia), Further Readings (letture consigliate). Buon divertimento!


  1. What are the three Principles for correctly linking the Financial Statements?
  2. How is the Cash Flow from Operations projected in the Cash Flow Statement?
  3. What is Working Capital and how is it calculated?
  4. What are Capital Expenditures – why do they primarily appear on the Income Statement and which Balance Sheet item do they affect?
  5. How is the Ending Cash Balance on the Cash Flow Statement calculated?
  6. What flows into the Cash & Cash-Equivalents and Equity items on the Balance Sheet?
  7. How do you adjust Assets and Liabilities & Equity on the Balance Sheet for changes in the Cash Flow Statement?