Accounting Foundations: Statement of Cash Flows

I am the Distinguished Teaching Professor in the Marriott School of Management at Brigham Young University. I have served as an Associate Dean of the Marriott School. I also served for eight years as the director of BYU's MBA Program. I hold bachelor's and master's degrees in accounting from BYU and a PhD in accounting from the University of Washington. I have been on the faculty at BYU since 1988. During my time at BYU, I have been selected by graduating accounting students as “Teacher of the Year” on numerous occasions; I was selected by my peers in the Marriott School at BYU to receive the “Outstanding Teaching Award,” and I was selected by the University to receive its highest teaching award, the Maeser Excellence in Teaching Award. I have taught in academic and executive education programs in the United States, Europe, South Africa, Singapore, and China for such companies as IBM, Bank of America, and Ernst & Young. I have published articles in the Journal of Accounting Research, The Accounting Review, Decision Sciences, Issues in Accounting Education, The CPA Journal, and other academic and professional journals. In addition to teaching and research, I have served on the board of directors of a publicly-traded company that was taken private and on the Audit Committee for Deseret Management Corporation. I have been writing accounting textbooks since 1990. I am co-author of Intermediate Accounting, 19th edition; Accounting: Concepts and Applications, 11th edition; and Financial Accounting: Reporting and Analysis, 7th Edition. I am now the co-creator (with my brother Kay and with our colleague Steve Albrecht) of online textbooks for Financial and Managerial Accounting courses at MyEducator.com. My brother Kay and I have been teaching accounting for decades. Together we have over 70 years of experience in the classroom. We are passionate about teaching accounting and are grateful for the opportunity afforded us on LinkedIn Learning to share our passion with others.

I am the PricewaterhouseCoopers Professor of Accounting at Brigham Young University (BYU). I hold bachelors and masters degrees from BYU and a Ph.D. from Cornell University. I have been on the full-time faculty at Rice University, the University of Arizona, and the Hong Kong University of Science and Technology (HKUST). In addition, for two years I was the Ernst & Young Professor of Accounting and Finance at Nazarbayev University in Astana, Kazakhstan. I won the Phi Beta Kappa teaching award at Rice University, was twice selected as one of the ten best lecturers on campus at HKUST, won six teaching awards at Nazarbayev University, and was awarded the Maeser Excellence in Teaching Award at BYU, the university’s highest teaching honor. I have taught in a variety of executive education and corporate training programs in the United States, Hong Kong, China, Russia, Singapore, Malaysia, France, and South Africa. I am currently on the executive MBA faculty of HKUST in Hong Kong and the Moscow School of Management (Skolkovo). In the Kellogg-HKUST EMBA program, which has been ranked #1 in the world (by the Financial Times) 9 times in the past 12 years, I have twice been selected by the graduating class as the program’s outstanding faculty member. Three of my children (Derrald, Han, and Lorien) are also accounting professors. I have been writing accounting textbooks since 1990. I am co-author of Intermediate Accounting, 19th edition; Accounting: Concepts and Applications, 11th edition; and Financial Accounting: Reporting and Analysis, 7th Edition. I am now the co-creator (with my brother Jim and with our colleague Steve Albrecht) of online textbooks for Financial and Managerial Accounting courses at MyEducator.com. My brother Jim and I create online learning tools in Accounting and Finance. We have over 30 courses in the LinkedIn Learning library.