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hi guys I thought Ill go through this again Ill try to go through this last night but the camerawork wasnt the best and realized when I was reviewing the recording so I decided to do it again because this is really important and even if you dont fully understand it hopefully and this background will help you apply those human plates calculations and even eventually will click hopefully now so what yesterday well last night I what I was trying to do which wasnt captured very well was to explain the logic behind cash flow statement obviously its cash flows so now were strictly looking at cash inflows and outflows nothing else so if the transaction doesnt involve any cash that you wont be captured in cash flows however imbalance shared or income statement they are prepared on an accrual basis meaning we recognize transactions as they incur or occur so it will be captured their cash flows is strictly looking at cash inflows and outflows and thats it what them means to us is that