SCF: MAKE FORMATTING DECISION. SCF MECHANICS: PULL TOGETHER RESOURCES. SCF MECHANICS: Cash vs Cash and Cash Equivalents. SCF MECHANICS: TWO ALTERNATIVE APPROACHES - DIRECT vs INDIRECT APPROACH. SCF MECHANICS: DECISION: USE DIRECT METHOD. 18-Direct Method. 12-Cash from customers-Direct. BE23-6: CALCULATE CASH RECEIVED FROM CUSTOMERS. BE23-6: SOLUTION. 13-Cash paid to customers-Direct. BE23-7: CALCULATE CASH PAID TO VENDORS. Ex23-7 Sol. SCF MECHANICS: DECISION: USE INDIRECT METHOD. SCF-Indirect Method. SCF MECHANICS: THINKING ABOUT ADJUSTMENTS NEEDED WHEN THE INDIRECT METHOD IS USED. SCF MECHANICS: TRICK #1 (CHANGES IN CURRENT ASSETS) SCF MECHANICS: TRICK #2 (CHANGES IN CURRENT LIABILITIES) BE23-10. BE23-10 sol. SCF - PART 4: SPECIAL ISSUES WHEN PREPARING SCF.