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In this advanced accounting tutorial, the speaker addresses learners expressing relief at completing Chapter 7, which marks the end of consolidations. The challenging Chapter 5, featuring a comprehensive problem with upstream and downstream sales and a minority interest over several years, has been finalized. Chapter 6, which focuses on the statement of cash flows, offers some relief, as it is a topic many find difficult. The speaker, with experience as a CPA at Ernst, emphasizes that mastering cash flow statements can be beneficial for students as they progress in their accounting studies.
