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The Articulation of the Financial

Statements
Beginning Stocks

Flows

Ending Stocks

Cash Flow Statement

Cash from operations

Beginning Balance Sheet

Cash from investing

Ending Balance Sheet

Cash from financing


Cash
+ Other Assets
Total Assets
- Liabilities
Owners equity

Net change in cash

Equity
Statement of Shareholders
Dividends
Share repurchases
Other Comprehensive Income
Net income
Net change in owners equity

Income Statement
Revenues
Expenses
Net income

Cash
+ Other Assets
Total Assets
- Liabilities
Owners equity

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