Cash Flow Statement: From Concepts to Decisions
The Accounting Study Program held a Guest Lecture USG – Intermediate Accounting entitled “Cash Flow Statement: From Concepts to Decisions” on May 25, 2026. This academic event featured AP Dr. Fathyah Hashim from the Graduate School of Business, Universiti Sains Malaysia, who delivered insightful discussions on the importance of cash flow statements in supporting business and financial decision-making.
During the session, the speaker explained that the cash flow statement is one of the essential components of financial reporting as it reflects a company’s liquidity, operational effectiveness, and ability to sustain its business activities. Understanding cash flow statements is considered crucial for accounting students in developing comprehensive financial analysis skills.
The lecture covered fundamental concepts of cash flow statements, classifications of operating, investing, and financing activities, as well as cash flow analysis techniques for decision-making purposes. In addition, the discussion was linked to current technological developments and the implementation of artificial intelligence in financial analysis and modern accounting reporting.
The event was conducted interactively with enthusiastic participation from Accounting Study Program students. Participants actively discussed the implementation of cash flow statements in corporate practices and the challenges faced by the accounting profession in the era of digital transformation. Through this activity, students gained broader insights into the importance of analytical skills in understanding financial information strategically.
This guest lecture reflects the Accounting Study Program’s commitment to providing globally oriented learning experiences that are relevant to the development of the international business environment. It is expected that the activity will enhance students’ academic competencies and strengthen their readiness to face future challenges in the accounting profession and workplace.