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This article was aimed to analyze instructional material need for improving the students’ ability to write a cash flow report. The writing of a cash flow report consisted of (1) method and format of a cash flow report; (2) procedure in writing a cash flow report, and (3) analysis of accounts that belong to asset group, liability and equity and the effect on the cash flow. To improve the ability of the students in writing a cash flow report, one can use Microsoft excel media by following three steps, i.e., (1) calculating the difference of the existing accounts; (2) analyzing changes of accounts in the balance sheet by understanding the concept of the effect of the change on cash flow; and (3) presenting the effect of the cash flow report on the cash flow report format Keywords— material, cash flow report, Microsoft Excel

An Analysis of Instructional Material Need For Improving Students' Ability in Writing Cash Flow Reports