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In this advanced accounting tutorial, the instructor welcomes learners to Chapter Seven, indicating a sense of relief as they move past the challenging topic of consolidations. Chapter Five presented complex issues like upstream and downstream sales, minority interest, and problems involving multiple years after the initial consolidation, which made it particularly difficult. Chapter Six provided some relief by focusing on the statement of cash flows, a topic many find challenging in intermediate accounting. Ultimately, the instructor finds that understanding cash flows becomes manageable once learners grasp the concepts, reflecting on their own experience working as a CPA with Ernst.