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Dear viewers and subscribers, Thank you for watching. This is TUTORIAL 2 on the PREPARATION of the Statement of Cash Flows for Limelight Bhd under the DIRECT METHOD using the 6 STEPS APPROACH. This tutorial video is the second of two videos that only focuses on the determination of Cash Flows From Operating Activities using a Statement of Cash Flow (SOCF) Template and T- Accounts workings. The SOCF Template covers 4 Sections as follows: Section 1: Cash Flow From Operating Activities; Section 2: Cash Flow From Investing Activities; Section 3: Cash Flow From Financing Activities; and Section 4: Cash and Cash equivalents. For further details on preparation of statement of cash flows under the Direct Method from my earlier videos on the determination of Cash Flow From Investing Activities, Cash Flow From Financing Activities and Cash and Cash equivalents., please click the following links: 1. TUTORIAL VIDEO 1 • TUTORIAL 1/3 | LIMELIGHT |STATEMENT OF CAS... on PREPARATION of Statement of Cash Flows under the DIRECT METHOD. This tutorial focuses on the determination of : 1.Cash and Cash Equivalents 2.Cash Flow From Investing Activities 3.Cash Flows From Financing Activities 2. LECTURE 1/2 at • LECTURE 1/3| STATEMENT OF CASH FLOWS | MFR... - The introduction and diagrammatic overview of the Statement of Cash Flow - the king of the financial statement of a going concern business entity. 3 LECTURE 2/2 at • LECTURE 2/3| STATEMENT OF CASH FLOWS :DIRE... - Detailed step by step explanation on the PRESENTATION OF STATEMENT OF STATEMENT OF CASH FLOWS under DIRECT METHOD. ----------------------------------------------------------------------------------------------------------- Thank you for visiting my channel. I am so honoured to have you with me here. If you like the video please hit the LIKE button. If you benefit from this video, please SHARE the link with others that you think may find this helpful too. More videos may be posted from time to time. If you have not subscribed to this channel, please consider clicking the SUBSCRIBE button to always keep yourself informed and updated. Do write in the COMMENTS section if you would like me to make a video on any other suggested topic.