Select three ASX-listed companies from different sectors (e.g. metals and mining, telecommunication services, consumer staples). For this purpose, you should access and find, or be directed to, the most recent annual financial statements of the three companies. You are to compare the companies’ statements of cash flows and report your findings, especially with respect to the major categories of operating activities, investing activities and financing activities. You should pay particular attention to their treatment of interest paid and/or received and dividends paid and/or received and comment on any differences.

You are also to comment on your understanding of what the statements deliver in terms of decision-useful information.” Your response should be word-processed in Times New Roman 12-point font, double line spaced and appropriately presented and referenced in report format. Some of the comparisons may usefully be delivered in tabular format. Subject Guide: ACACT203A Financial Accounting © TAFE NSW – Higher Education Semester 2, 2019 Page | 20 All submissions must comply with the requirements listed in the Course Handbook.

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